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XXXXXXXXXX 2004-005644 Fouad Daaboul August 3, 2004 Dear XXXXXXXXXX: Re: The Canada-Germany Income Tax Convention (the "Treaty") This is in reply to your letter of January 13, 2004, wherein you requested our comments in respect of the following question: Is there is a point in time before which a disposition of taxable Canadian property by a resident of Germany under the Treaty the gain of which would not be subject to any Canadian income tax? ... Income Tax Convention (1980). For the purposes of determining the amount of the capital gain that is otherwise liable to tax in Canada, one should keep in mind that under the Canadian income tax system, any portion of a capital gain that accrued up to the end of 1971 is essentially not liable to tax in Canada. ...

23 January 2012 External T.I. 2011-0418281E5- Employment income- treaty exemption Unedited CRA Tags 153, 212; ITR 102, 105; Article XV of the Canada-US Tax Convention Principal Issues: 1. ... Nichols January 23, 2012 Dear XXXXXXXXXX: RE: Article XV of the Canada- US Tax Convention We are writing in reply to your letter dated August 24, 2011. ... Whether the word "person" or the word "employer" is used in subparagraph 2(b) of Article 15(Income from Employment) in Canada's income tax conventions, the intention is to determine who, in fact, is exercising the functions of employer. ...

15 April 2009 External T.I. 2007-0262141E5- Art XXIX A (2)(e)(i), LOB 5th Proto to Can US Tax Principal Issues: Whether the interposition of a Partnership will result in USco, which would otherwise be a qualifying person for the purposes of clause XXIX A (2)(e)(i) of Canada- US Tax Convention (because all of its shares are effectively held by qualifying persons), being disqualified for those purposes. ... Position: Despite the interposition of the Partnership, USco will satisfy the test in clause XXIX A (2)(e)(i) of the Canada-US Tax Convention. ... A corporation ("US Co") is a resident of the United States for the purposes of Article IV of the Convention between Canada and the United States of America with Respect to Taxes on Income and on Capital Signed on September 26, 1980, as amended by the Fifth Protocol signed on September 21, 2007 (the "Canada-US Treaty"). 2. ...

Tax Convention (1980) includes an option in respect thereof. Position: No Reasons: Under the Treaty, real property situated in Canada generally includes a share of the capital stock of a company resident in Canada. ... XXXXXXXXXX 2011-041652 June 22, 2012 Dear XXXXXXXXXX: Re: An Option in a Share This is in response to your written enquiry regarding whether the term “share” as described in subparagraph 3(b)(ii) of Article XIII of the Canada-United States Tax Convention (1980) (the “Treaty”) includes an option in respect thereof. ...

In the case of a dividend recipient who is resident in a jurisdiction with which Canada has entered into a convention respecting income taxation, the relevant rate of withholdings may be reduced. For example, where the recipient of the above-noted dividend is a US resident, Article X of the Canada-United States Convention with Respect to Taxes on Income and on Capital may reduce the withholding rate to either 5% or 15%, as facts permit. ...

Our Comments The Commentary to Article XII of the Organisation for Economic Co-operation and Development Model Tax Convention (the “OECD Convention”) provides that generally, the use of computer software for operation by an end user is not characterized as a royalty for treaty purposes. ...

However, the Canadian taxation of income follows the terms of tax treaties conventions or agreements (commonly referred to as tax treaties) that Canada has with many countries. Canada’s tax treaties are part of a worldwide system of income tax conventions designed to avoid double taxation and prevent tax evasion. ...

Parmi celles-ci, vous devez avoir conclu une convention écrite visant l'acquisition d'une habitation ou de sa construction et ce, avant d'avoir reçu un montant à titre de prestation dans le cadre d'un régime enregistré d'épargne-retraite. À notre avis, lorsqu'une convention écrite vise l'acquisition d'une habitation par voie de donation, il s'agit d'une acquisition valable pour les fins de cette définition. ...

Article III(1)(f) provides that ("[F]or the purposes of this Convention, unless the context otherwise requires") "the term 'company' means any body corporate or any entity which is treated as a body corporate" Accordingly, it appears that a US partnership which is treated for the purposes of the Code as a corporation and is subject to US tax on its worldwide income is a resident of the US within the meaning of paragraph 1 of Article IV of the Treaty because, it is a person who, under the laws of the US is liable to tax in the U.S. by reason of its "domicile, residence, citizenship, place of management, place of incorporation or any other criterion of a similar nature". ... Accordingly, we agree that unless paragraph 6.2 of the Income Tax Conventions Interpretations Act has application, a US Partnership that is treated for the purposes of the Internal Revenue Code as a corporation would be treated as a resident of the US pursuant to paragraph 1 of Article IV of the Canada-US Treaty. ...