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21 November 2007 External T.I. 2007-0259631E5- Art 21(5)(b) Canada Norway Income Tax Convention Principal Issues: Whether the remuneration of seafarers aboard a ship which does repair work in respect of a site where activities are carried on in connection with the exploration or exploitation of the seabed and subsoil and their natural resources situated in Canada is exempt from Canadian income tax pursuant to subparagraph 5(b) of the Canada-Norway Income Tax Convention? ... In order for the seafarers to fall under paragraph 5(b) of the Canada-Norway Income Tax Convention, the profits of the Norwegian enterprise that employs them must be derived from the transportation of supplies or personnel. ... Consequently, the salary and wages of the Norwegian seafarers is subject to Canadian income tax pursuant to paragraph 5(a) of the Canada-Norway Income Tax Convention, unless the exception in the last sentence thereof applies. ...

Principales Questions: Mise sur pied d'une réserve pour financer le versement d'allocations de retraite Position Adoptée: Entente peut constituer une convention de retraite. ... Selon le paragraphe 207.6(1) de la Loi de l'impôt sur le revenu (ci-après la «Loi»), les biens déterminés d'une convention de retraite sont réputés être les biens d'une fiducie non testamentaire qui est réputée avoir été constituée à la date d'établissement de ladite convention. Les cotisations versées à une convention de retraite ainsi que les revenus de la fiducie de convention de retraite sont assujettis à un impôt remboursable de 50 %. ...

Principales Questions: Application des conventions fiscales auxquelles le Canada est parti à l'égard des lois fiscales provinciales. ... Veuillez noter toutefois que les conventions fiscales canadiennes ne visent, en ce qui concerne le Canada, que " les impôts qui sont perçus par le gouvernement du Canada en vertu de la Loi de l'impôt sur le revenu; " (voir, par exemple, le paragraphe 2 de l'Article II de la Convention fiscale Canada- États-Unis). Les conventions fiscales canadiennes sont donc sans effet à l'égard des impôts perçus en vertu d'une loi fiscale provinciale et ce, que ces impôts soient perçus ou non par le gouvernement fédéral. ...

Tax Convention (1978) (the "Convention"). An individual (the "taxpayer"), formerly resident in Canada owned real estate property (the "real property") located in the United Kingdom (the "UK"). ... Canada), in accordance with the Convention". By virtue of paragraphs 2(a) and 3, this gain is deemed to arise from sources within Canada. ... This type of problem may have to be resolved through the competent authority procedures set out in Article XXIII of the Convention. ...

22 May 1990 Income Tax Severed Letter RRRR257- Taxation of foreign embassy employees — Canada-Netherlands Income Tax Convention Unedited CRA Tags Canada-Netherlands Income Tax Convention Your file Votre référence Our file Notre référence 5-9771 W.C. ... Before we address your first query, we must first clarify the Department's position on the taxation of foreign embassy employees under the provisions of the Income Tax Act (the "Act") and the Canada- Netherlands Income Tax Convention (1986) the ("Convention"). ... In this latter case, Canada will provide a tax credit as required by Articles 22(4) and 22(5)(a) of the convention for any Netherlands' taxes paid. ...

Income Tax Convention on Capital Gains Revenue Canada Revenu Canada Taxation lmpôt Head Office Bureau principal 5-9618 S. ... Tax Convention (1978) (the "Convention"). An individual (the "taxpayer"), formerly resident in Canada owned real estate property (the "real property") located in the United Kingdom (the "UK"). ... This type of problem may have to be resolved through the competent authority procedures set out in Article VIII of the Convention. ...

1 February 2002 External T.I. 2001-0078205- Article II, Canada-Argentina Tax Convention Please note that the following document, although believed to be correct at the time of issue, may not represent the current position of the CCRA. ... Yuen February 1, 2002 Dear Sir: Re: Technical Interpretation Request Article 11 of the Canada-Argentina Tax Convention (the "Convention") We are writing in response to your facsimile of March 8, 2001, wherein you requested our opinion regarding subparagraph 3(d) of Article 11 of the Convention in a situation where "the payer of the interest is not the final user of the machinery or equipment, but an intermediary which has an exclusive representation contract with the non-resident exporter. ... It is therefore our view that the exclusion described in subparagraph 3(d) of Article 11 of the Convention will apply in the above situation where the payer of the interest in respect of the indebtedness is not the final user of the machinery or equipment to which the indebtedness relates. ...

Campbell This is in reply to your letter of March 29, 1989 concerning paragraph 2(d)(i) of Article 23 of the Canada-Sweden Income Tax Convention (1983) (the "Convention"). ... The issue is whether the dividend payment to Sweden from the NRO is exempt from Swedish tax under paragraph 2(d)(i) of Article 23 of the Convention. ... Based on our interpretation of the Article and the intention of the Convention, we are of the view that a dividend from the NRO to Swedenco in the situation set out in paragraph 2 above would probably not be exempt, by virtue of paragraph 2(d)(i) of Article 23 of the Convention, from Swedish tax.  ...

Income Tax Convention 24(1) 5-9641 S. Leung (613) 957-2116 Attention: 19(1) JUL 3 1990 Dear Sirs: Re: Paragraph 8 of Article XIII of the Canada-U.S. ... Income Tax Convention (1980) (the "Convention") to the situation described in your earlier letter of September 21, 1989. ... Income Tax Convention". In our view, section 115.1 was not enacted specifically for paragraph 8 of the Convention. ...

Dear XXX This is in reply to your letter of December 29 concerning the Canada-Australia Income Tax Convention (1980) (the Convention) which has yet to be ratified. ... We agree that in the absence of the effect of a tax convention, subsection 2(3) of the Income Tax Act would apply and tax would be payable by Mr. and Mrs. ... We have perused the Convention and there is no specific Article dealing with the alienation of capital property you have described. ...