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-U. retenu à la source Institution A 100$ 25$ Institution B 50$ Néant Institution C 200$ 30$ Total 350$ 55$ VOS COMMENTAIRES Vous avez indiqué qu’en vertu du paragraphe 2 de l’article XI de la Convention entre le Canada les États-Unis d’Amérique en matière d’impôts sur le revenu et sur la fortune du 26 septembre 1980, telle que modifiée à ce jour, (la (Convention() ces intérêts sont imposables aux É. ... -U. en vertu du paragraphe 2 de l’article XI de la Convention. QUESTION Vous désirez obtenir notre opinion quant à savoir laquelle des deux méthodes suivantes doit être utilisée pour déterminer le Montant Maximum: Méthode A c’est la méthode décrite sous la rubrique (VOS COMMENTAIRES(par laquelle le Montant Maximum est de 35$. ... Également, pour que le taux réduit de 10% en vertu de l’article XI de la Convention s’applique aux revenus d’intérêts gagnés par M. ...

Tax Convention? Position: No. Reasons: The payment is a lump sum distribution of surplus. 2017-073268 XXXXXXXXXX K. ... Tax Convention (the “Treaty”). We apologize for the delay in our reply. ... The term “periodic pension payment” is not defined in the Treaty, but section 5 of the Income Tax Conventions Interpretation Act defines the term for the purposes of Canada’s income tax treaties. ...

Paragraphs 2 and 3 of Article X of the Canada-  Singapore Income Tax Convention (the "Convention") provide for similar treatment.  Accordingly, it would appear that the treatment proposed under both the Agreement and the Convention contemplated granting a foreign tax credit in accordance with Canadian rules that could be equal to but no greater than the 40 percent tax rate charged on the gross amount of the dividend. ... Paragraph 3 of article X of the Convention and paragraph 5 of Article X of the Agreement provide that Singapore and Malaysia will not impose a tax on dividends in addition to the 40% tax chargeable on the profits of the company which are distributed to the shareholder.  ...

S'il n'y a pas de disposition, la convention sera alors une véritable location. Commentaires La question de savoir si une convention constitue une convention de location ou une disposition est une question de fait. Pour déterminer la nature de cette convention aux fins fiscales, il est utile d'examiner les critères établis par la jurisprudence et ceux énumérés dans le bulletin d'interprétation IT-233R. ...

Paragraphs 2 and 3 of Article X of the Canada- Singapore Income Tax Convention (the "Convention") provide for similar treatment. Accordingly, it would appear that the treatment proposed under both the Agreement and the Convention contemplated granting a foreign tax credit in accordance with Canadian rules that could be equal to but no greater than the 40 percent tax rate charged on the gross amount of the dividend. ... Paragraph 3 of article X of the Convention and paragraph 5 of Article X of the Agreement provide that Singapore and Malaysia will not impose a tax on dividends in addition to the 40% tax chargeable on the profits of the company which are distributed to the shareholder. ...

Paragraphs 2 and 3 of Article X of the Canada- Singapore Income Tax Convention (the "Convention") provide for similar treatment. Accordingly, it would appear that the treatment proposed under both the Agreement and the Convention contemplated granting a foreign tax credit in accordance with Canadian rules that could be equal to but no greater than the 40 per cent tax rate charged on the gross amount of the dividend. ... Paragraph 3 of article X of the Convention and paragraph 5 of Article X of the Agreement provided that Singapore and Malaysia will not impose a tax on dividends in addition to the 40% tax chargeable on the profits of the company which are distributed to the shareholder. ...

Tax Convention Canada-U.S. Tax Treaty:Art. X, XIII This is in response to your memorandum of January 6, 1989 and further to our meeting of May 25, 1989. ... In addition, in the case of U.S. corporations, the claims made against the $500,000 cumulative Part XIV tax exemption referred to in Article X(6) of the Convention by the disappearing corporations would continue to affect the total claim available to the surviving corporation. ... Prescribed treaty provisions such as Article XIII(e) of the Convention clearly give the Minister the right to attach such terms and conditions. ...

Income Tax Convention (1980) (the "Convention"). Thus if a wind-up occurred in the U.S. the funds held by the corporation might be distributed tax-free to XXX On the other hand, if the corporation is a U.S. resident Part XIII tax would be exigible on the dividends. ... Notwithstanding the common law principles of residency, new subsection 250(5) of the Act deems a corporation for purposes of the Act as being not resident in Canada if it is treated for purposes of an income tax convention between Canada and another Contracting state as a resident of the other Contracting State. Since XXX was incorporated in the United States and is considered a resident of the United States effective January 1985 for purposes of the Convention, subsection 250(5) of the Act deems the corporation not to be resident in Canada for purposes of the Act. ...

Tax Convention Canada-U.S. Tax Treaty:Art. VII Please note that the following document, although believed to be correct at the time of issue, may not represent the current position of the Department. ... The U.S. recipient would, however, still be subject to tax under Part I of the Act, unless otherwise exempted under Article VII of the Canada-United States Income Tax Convention (the "1980 Convention") as discussed below, and to the extent that the management fees were paid for services rendered in Canada the 15% withholding tax imposed by paragraph 153(1)(g) of the Act and related section 105 of the Regulations would be exigible. ... We agree that in the situation where Part I tax is potentially applicable the U.S. recipient of management fees could be exempt from Canadian tax on such amounts pursuant to Article VII of the 1980 Convention, provided that those management fees did not form part of the profits attributable to a business carried on in Canada through a permanent establishment situated here. ...

Income Tax Convention (Convention) provides that copyright royalties and other like payments in respect of the production or reproduction of any literary or artistic work arising in Canada and beneficially owned by a resident of the United States shall be taxable only in the United States. Should it be determined that a portion of the payments made to XXX by XXX under the present licence agreement, have been granted for the right to reproduce specific designs on articles, then such payments (i.e. other like payments) would appear to be exempt under the Convention since they appear to fall within the meaning of literary or artistic work as defined in the Copyright Act. ... We are of the view that we should take the position that all payments are subject to withholding tax under the Act except where the taxpayer establishes his claim for exemption under the Copyright Act or paragraph 3 of Article XII of the Convention. ...