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6 October 2006 Roundtable, 2006-0197151C6 F- Acquisition selon convention entre actionnaires Unedited CRA Tags 70(9.2) Principal Issues: Une convention entre actionnaires donne le droit à des enfants d'acquérir les actions d'une société agricole pour 1$ après le décès de leur père. ... Une convention entre actionnaires a été conclue entre le père et ses deux enfants. ... Si les actions étaient acquises en vertu ou par suite de l'exercice du droit d'achat accordé par la convention entre actionnaires, la réponse serait identique même si le testament comporte une mention de la convention entre actionnaires. ...

Toutefois, la convention exige d'aller au-delà des termes "pensions" et "rentes". ... Nous sommes d'avis que ces paiements sont sujets au paragraphe 1 de l'article XVIII de la convention. Ils ne confèrent donc pas au contribuable les bénéfices de l'alinéa 2 b), article XXIII de la convention. ...

Income Tax Convention on Non-resident Withholding Tax on Computer Programs Unedited CRA Tags n/a 19(1) 5-8817   K.B. ... Income Tax Convention (1980) (the Convention) where the payment is a payment on or in respect of a copyright in respect of the production or reproduction of any literary work.  ... Accordingly, Canada is required by virtue of the Convention to reduce the rate of withholding tax in respect of the computer software to 10 per cent. ...

24 February 1997 Income Tax Severed Letter 9700015- Article 12 of United Kingdom Convention — videotapes Unedited CRA Tags Canada–U.K. Income Tax Convention Art. 12 SUMMARY: Amendment to a letter (document 942143) written by Revenue Canada in 1994 regarding an interpretation of paragraph 3 of Article 12 of the Canada–United Kingdom Income Tax Convention as it applies to royalties on videotapes. ... Convention- payments for the production and reproduction of works on videotape- correction of 942143, December 20, 1994 POSITION: See letter. ...

Income Tax Convention- Determination of from What Shares Derive their Value Unedited CRA Tags Canada–U.K. Income Tax Convention Art. 13 Dear Sirs: Re: Article 13 of the Canada-United Kingdom Income Tax Convention (the "Convention") This is in reply to your letter to the Non-Resident Taxation Division dated February 12, 1991 whereby you requested an opinion regarding the application of Article 13 of the Convention. ... However, we can make certain general observations concerning our interpretation of the provisions of Article 13 of the Convention which hopefully will be of assistance to you. ...

Income Tax Convention on Non-resident Withholding Tax on Computer Programs 19(1) K. ... Income Tax Convention (1980) (the Convention) where the payment is a payment on or in respect of a copyright in respect of the production or reproduction of any literary work. ... Accordingly, Canada is required by virtue of the Convention to reduce the rate of withholding tax in respect of the computer software to 10 per cent. ...

Séguin (613) 957-8953 A l'attention de XXXXXXXXXX Le 8 septembre 1993, Monsieur, La présente est en réponse à votre lettre du 19 mai dans laquelle vous demandez notre opinion concernant une disposition de la convention fiscale conclue par le Canada avec la France (la "Convention"). ... Nos commentaires Comme vous l'avez remarqué, l'expression "personnes associées" n'est pas définie ni dans la Convention ni dans la Loi. ... En effet, il semble difficile de concevoir que des personnes ayant un lien de dépendance puissent ne pas être des personnes associées au sens de la Convention. ...

7 November 1990 Income Tax Severed Letter- Canada-Italy Tax Convention Unedited CRA Tags 110(1)(f)(i), 217, Canada-Italy Tax Convention Article XVIII Subject: Canada-Italy Tax Convention (the "Convention") We have been asked to reply to your memorandum of July 24, 1990 to Christine Savage, Acting Director, Provincial and International Relations Division concerning Article XVIII of the Convention which deals with pension receipts. ... Subparagraph 110(1)(f)(i) provides a deduction in computing taxable income for an amount exempt from income tax in Canada by virtue of a provision in a tax convention or agreement with another country that has the force of law in Canada. In summary for purposes of Article XVIII of the Convention, the calculation of the excess amount for purposes of the exemption and the gross amount referred to in paragraph 1(a) excludes certain pensions that are not subject to Part XIII tax. ...

Co. est-il imposable en vertu de la Convention? Vos prétentions Votre position est de considérer le gain en capital réalisé par U.S. ... Il est de notre avis que l'utilisation du terme "principalement" dans la disposition XIII(3)(b)(ii) de la Convention réfère à 50% ou plus. ... La disposition XIII(3)(b)(ii) de la Convention réfère à la notion de biens immeubles. ...

Tax Convention (the "Convention") in the following situation. ... Your position is based upon the fact that without a permanent establishment in Canada, B Co. is exempt from the provisions of Article VII of the Convention which taxes business income earned in Canada and B Co. would not qualify as an Artiste or Athlete for the purposes of Article XVI of the Convention. As such, B Co. would be exempt from tax in Canada under the provisions of the Convention. ...