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10 November 1989 Income Tax Severed Letter ACC8482- Convention on Mutual Administrative Assistance in Tax Matters November 10, 1989 19(1) Re: Convention on Mutual Administrative Assistance in Tax Matters Your letter of October 10, 1989, addressed to Jack Calderwood, has been referred to this Division. Your question was whether Canada has or is considering signing the OECD Convention on Mutual Administrative Assistance in Tax Matters. Whereas the Convention has a number of signatories, it is not proposed that Canada be included at the present time. ...

17 May 2010 External T.I. 2009-0346011E5 F- Immeuble- Convention Canada- Portugal Unedited CRA Tags 2(1), 40(2)b); Art. 13 et 23 Convention Canada- Portugal Principales Questions: 1) Est-ce qu'un gain en capital réalisé par un citoyen portugais résident du Canada et découlant de la disposition d'un immeuble situé au Portugal serait imposable au Canada? 2) Dans l'affirmative, le particulier pourrait-il invoquer le bénéfice du paragraphe 1 de l'Article 23 de la Convention Canada- Portugal? ... Raisons: 1) et 2) Libellé de la LIR et de la Convention Canada- Portugal. ...

Position Adoptée: Oui Raisons POUR POSITION ADOPTÉE: Libellé du paragraphe 5 de l'article XIII de la Convention et libellé de l'alinéa 128.1(4)c) de la Loi. ... Cependant, lorsque le non-résident est un résident américain il faut également considérer l'article XIII de la Convention qui traite des gains réalisés lors de disposition de biens. ... Par ailleurs, nous tenons à préciser que le paragraphe 2c) de l'article XXIV de la Convention prévoit un crédit pour impôt étranger à l'égard de l'impôt sur le revenu payé ou dû aux États-Unis sur des gains qui ne seraient pas imposables au Canada si ce n'était des dispositions du paragraphe 5 de l'article XIII de la Convention. ...

14 May 1991 Internal T.I. 911207 F- Canada-France Income Tax Convention Unedited CRA Tags n/a Dear Sir: This is in response to your letter of April 17, 1991, and our various conversations with respect to the deduction for Canadian income tax purposes of 24(1) Our understanding of the limited information provided by you is summarized as follows: 1.      2.      3.     24(1) 4.      You asked whether pursuant to paragraph 5 of Article XXIX of the Canada-France Income Tax Convention (1975), (the "Convention") 24(1) would qualify as deductible amounts paid to a pension plan that is recognized as such for purposes of the Canadian Income Tax Act (the "Act"). ... In addition, as paragraph 5 was added to the Convention by the Protocol thereto which entered into forced on October 1, 1988 and will have effect on January, 1, 1989 only contributions made during the period from January 1, 1989 to the day of termination of your employee status with 24(1) We regret that our response could not be more favourable. ...

26 June 1990 Income Tax Severed Letter ACC9576- Pension and Annuity Payments under Canada-Trinidad and Tobago Income Tax Convention Unedited CRA Tags Canada-Trinidad and Tobago Income Tax Convention Article XIII 24(1) 5-901004 D.S. Delorey (613) 957-3495 Attention: 19(1) June 26, 1990 Dear Sirs: Re: Article XIII Canada-Trinidad and Tobago Income Tax Agreement (the "Trinidad Convention") This is in reply to your letter of May 28, 1990 concerning the meaning to be given to the terms "pension" and "annuity" for the purposes of Article XIII of the Trinidad Convention. ... For the purposes of interpreting reciprocal tax conventions, we generally take the view that the term "pension" refers to a payment that is to be made periodically for the life of (or the greater part of the life of; e.g., to age 90) the recipient, unless a definition in a particular treaty dictates otherwise. ...

Income Tax Convention on Sales of Records and Tapes by Performing Artist Unedited CRA Tags Treaty US Article 26   HBW 4125-U3   David R. ... Income Tax Convention (1980), you seek to clarify the application of the said Convention with respect to income an artiste resident in one Contracting State receives that is based upon the sale of records, tapes, etc. which were recorded during a live performance in the other Contracting State. The issue is whether the nature of that portion of the performer's income based on the sale, rental, or licensing of the records or tapes is considered to be royalty income governed by the provisions of Article XII (Royalties) of the Convention or personal service income which is subject to the provisions of Article XVI (Artistes and Athletes). 15(1)(g) Your letter of July 31, 1990 and our response contained in this letter together constitute a competent authority agreement in accordance with paragraph 3 of Article XXVI of the Convention. ...

5 March 1990 Income Tax Severed Letter ACC9219 F- Convention Canada-Suisse Unedited CRA Tags Convention Canada-Suisse — Article XVIII 5 mars 199O BUREAU DE DISTRICT DE MONTRÉAL SERVICE DE DEMANDES DE Division des Relations RENSEIGNEMENTS AUX ENTREPRISES provinciales et internationales Régent Laurin David R. Senécal Section 148, 3e étage 957-2074 HBW 4l2-S2 ARTICLE XVIII CONVENTION CANADA-SUISSE LA présente est en réponse à votre mémoire du 25 octobre 1989 dans laquelle vous nous demandez si le paragraphe 2 A) de l'article XVIII de la Convention est applicable 24(1) ous regrettons le retard que nous avons mis a vous répondre. 24(1) A notre avis paragraphe 2 a nous avons déjà problème dans le contexte enseignants universitaires (voir lettre annexée) et nous croyons que les fonctions 24(1) sont encore moins méritoires. Quant à votre deuxième question, nous sommes d'avis que 24(1) Nous croyons que l'emploi aux exemples énumérés dans les commentaires sur l'article 2 de la Convention Modèle de 1977 préparée par l'Organisation de coopération et de développement économiques (copie annexée). ...

7 February 1991 Income Tax Severed Letter- Convention expenses Unedited CRA Tags 20(10), IT-131R2 XXX Re: Convention Expenses Thank you for your letter of February 8, 1991. ... You have queried the deductibility of convention expenses to be incurred by XXX The deductibility for income tax purposes of convention expenses depends upon each individual's particular set of circumstances and can be determined only after his or her income tax return is filed and all relevant facts determined. ... Subsection 20(10) of the Income Tax Act permits a deduction in respect of expenses incurred in attending not more than two conventions per year for taxpayers who are carrying on a business. ...

Raisons POUR POSITION ADOPTÉE: La version anglaise de la Convention indique: «Contributions in a year in respect of services rendered in that year..». ... Fortier 7-940622 Paragraphe 5 de l'article 29 de la Convention fiscale Canada- France XXXXXXXXXX La présente est en réponse à votre lettre du 3 mars 1994, dans laquelle vous nous demandez de vous faire part de notre interprétation à l'égard du paragraphe 5 de l'article 29 de la Convention fiscale entre le Canada et la France (1975), (ci-après la «Convention»). ... La version française du paragraphe 5 de l'article 29 de la Convention stipule que: Les contributions «pour l'année» à l'égard des services rendus «au cours de cette année» par une personne physique ou... ...

Income Tax Convention (1980) Unedited CRA Tags Canada–U.S. Tax Convention Canada-U.S. ... Our position is in line with the view that the intent of Article XIII(9) was to effect a transition between the status of United States resident under the 1942 Convention and his status under the 1980 Convention. ... Under the transitional provisions, in the 1980 Convention the relief therefore is the proportion of the gain from V-Day that accrued prior to December 31, 1984 (before the coming into force of the 1980 Convention). ...