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16 August 2017 Internal T.I. 2017-0701291I7 - Exclusive Distributorship Rights

16 August 2017 Internal T.I. 2017-0701291I7- Exclusive Distributorship Rights Unedited CRA Tags 212(1)(d); 212(1)(i); Articles VII and XII of the Canada-XXXXXXXXXX Income Tax Convention. ... Position: Unless any portion of any payment is allocated to the use of a trade-mark or a patent, the payments are either not subject to the Canadian withholding tax under the Act or exempt under the Canada-XXXXXXXXXX Income Tax Convention. ... Paragraph 10.1 of the OECD commentary (the “OECD Commentary”) on Article 12 of the Model Tax Convention states that payments made in consideration for obtaining the exclusive distribution rights of a product in a given territory do not constitute royalties within the meaning of the Model Tax Convention as they are not made in consideration for the use of, or the right to use, an element of property included in the definition. ...

28 January 1997 External T.I. 9605855 F - RÉGION MÉTROP. - NÉGOCIATION DE CONTRATS

Un employé permanent s'occupe souvent d'une région et/ou est responsable de plusieurs sociétés. 2.Dans la situation présentée, le syndicat et l'employeur signent toute convention collective conclue. Les employés ne signent pas la convention qui les concerne et le syndicat conserve cette convention. 3.Les employés permanents du syndicat doivent souvent travailler le soir et les fins de semaine pour rencontrer les employés syndiqués. ... Dans une situation comme celle que vous nous présentez où le syndicat est partie aux conventions collectives, la position du ministère est à l'effet que le sous-alinéa 6(1)b)(v) de la Loi pourrait s'appliquer aux allocations raisonnables pour frais de déplacement reçues par un employé du syndicat et afférentes à une période pendant laquelle cet employé négociait de telles conventions collectives. ...

30 November 1997 Ministerial Letter 971988A - EXISTENCE OF A PARTNERSHIP?

In this latter case, the royalties would receive business profit treatment pursuant to XXXXXXXXXX the Convention. ... Only if XXXXXXXXXX does not have a permanent establishment in Canada and only after the amendments to the Convention are in force. 3. ... (b) XXXXXXXXXX If XXXXXXXXXX has a permanent establishment in Canada, then XXXXXXXXXX the Convention causes any such royalties to be treated as business profits pursuant to XXXXXXXXXX the Convention. 3. ...

25 May 1994 Internal T.I. 9314047 - Crédit d'impôt pour emploi a l'étranger

En l'espèce, la convention en question entre l'ACDI et XXXXXXXXXX ayant été conclue le XXXXXXXXXX, nous en concluons que les particuliers employés dans le but de fournir des services en vertu de cette convention ne peuvent donc pas profiter des règles transitoires d'application de cet article de la Loi. ... En ce qui concerne XXXXXXXXXX, nous sommes d'avis que cette position administrative ne s'applique pas puisque la convention conclue le XXXXXXXXXX était un contratfinancé par contributions (subventions). ... Il en est de même pour les particuliers employés dans le cadre de la convention du XXXXXXXXXX conclue entre l'ACDI et XXXXXXXXXX. ...

27 July 2004 Internal T.I. 2004-0079111I7 F - Actions privilégiées à terme

Le XXXXXXXXXX, les actionnaires de Groupe ont conclu une convention entre actionnaires laquelle a été analysée pour les fins de la présente demande. Cette convention entre actionnaires comprend les clauses usuelles telles que, entre autres, une clause de droit de préemption, une clause d'assurance, une clause de non concurrence, une clause de décès et une clause portant sur la détermination du conseil d'administration. ... Nous posons comme hypothèse que SEC #1 était, au moment du rachat des actions de Groupe, partie à la convention entre actionnaires. ...

28 July 2000 GST/HST Interpretation 31660 - Request for Information from

Rebate for Non-Resident Exhibitors, Sponsors and Organizers Section 252.3 of the Act provides, that an unregistered non-resident exhibitor at a convention is entitled to a rebate of the tax paid in respect of the use of the convention facility and tax paid on any related convention supplies acquired by the exhibitor in relation to the convention. A rebate of the GST/HST paid in respect of related convention supplies is also available under section 252.4 of the Act to sponsors and organizers of foreign conventions that are not registered for the GST/HST. ... The following publications, also enclosed, provide additional information regarding this rebate: GST/HST Memoranda Series, Chapter 27.2 Conventions, the guide GST/HST Information for Non-Resident Meeting Planners and Convention Organizers and Welcome to Canada- Your Guide to Bringing a Convention, Meeting, Trade Show or Exhibition Across the Canadian Border. ...

2010 Ruling 2009-0348041R3 - Article IV(7)(b)

USco and USSub are residents of the United States under the Convention. 17. ... Pursuant to Article XXIX-A(3) of the Convention, the benefits of the Convention, including, in particular, any benefit under Article XI of the Convention will apply to interest paid to USco by Canco as described in Paragraphs 21 and 22. ... Subject to Articles XI(3), XI(5) and XI(6) of the Convention, and provided that USco is the beneficial owner of the interest paid to it by Canco as described in Paragraphs 21 and 22, no amount of tax will be payable under Part XIII in respect of such payments of interest by Canco to USco pursuant to Article XI(1) of the Convention. ...

GST/HST rebate for tour packages

Convention facility or related convention supplies packages- The sponsor of a convention hires an organizer to put on a convention that will be held in Manitoba. ... This is not an eligible tour package because it includes a convention facility and related convention supplies. ...

2007 Ruling 2007-0225151R3 F - Winding-up of a partnership

SOPE a été constituée le XXXXXXXXXX, et est régie par un acte de formation signé le XXXXXXXXXX et par une convention de société en nom collectif signée le XXXXXXXXXX ("Convention"). La Convention n'a pas été modifiée après le XXXXXXXXXX. XXXXXXXXXX 8. ... La convention contiendra notamment des clauses relatives à la disposition des actions. 33. ...

1 March 1995 External T.I. 9426805 - WITHHOLDING TAX ON INTEREST (HAA 4093 U5-100-11)

Income Tax Convention This is in reply to your letter dated February 9, 1995 requesting a technical interpretation on the application of proposed paragraph 2 of Article 6 of the third Protocol to the Canada-U.S. Income Tax Convention (the "Protocol") to the following hypothetical situation. ...

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