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3 November 1989 Ruling 89M11561 F- Canada-Australia Income Tax Convention Unedited CRA Tags n/a 19(1) E.E. ... This information is provided pursuant to Article 25 of The Canada-Australia Income Tax Convention. ...

14 September 1989 Income Tax Severed Letter ACC8554- Tax Convention E.E. Campbell 19(1) 613-957-2067 September 14, 1989 19(1) Thank you for your letter of August 11, 1989, indicating your views on the application of Article 23(2)(d)(i) of the Convention to the situation set out in our letter of July 11, 1989. ...

28 September 1989 Income Tax Severed Letter AC41251 F- Immovable Property under Canada's Model Bilateral Income Tax Convention Unedited CRA Tags n/a Mr. ... Sasseville: We would appreciate receiving your department's views on the definition of "immovable property" for the purposes of Article XIII of Canada's Model Bilateral Income Tax Convention.  ...

3 November 1989 Income Tax Severed Letter ACC8454- Canada-Australia Income Tax Convention 19(1) E.E.Campbell (613) 957-2067 November 3, 1989 Dear 19(1) Re: 24(1) We have had correspondence on the above matter, the most recent being the disclosure of information to 24(1) We are attaching recent correspondence to our Toronto District Office from 24(1) along with a copy of a letter from the solicitors in. ... This information is provided pursuant to Article 25 of The Canada-Australia Income Tax Convention. ...

22 November 1989 Income Tax Severed Letter ACC8468 F- Convention fiscale avec la France E.E. ... La présente demande est faite en vertu de l'article 26 de la convention fiscale franco-canadienne. ...

18 January 1990 Income Tax Severed Letter AC74445- Part I.1 Surtax for 1985- Application of Canada-Germany Income Tax Convention Scarborough District Office Specialty Rulings Directorate J.E. ... Baronette Director 19(1) Part I.1 surtax for 1985 Application of Article 23 of the Canada-Germany Income Tax Convention Further to our memorandum to the Toronto District Office dated September 11, 1989 (forwarded to your office on October 2, 1989) and to the memorandum dated October 20, 1989 from Mr. ...

31 January 1990 Income Tax Severed Letter ACC89826- Canada-United Kingdom Income Tax Convention E.E. Campbell (613) 957-2067 January 31, 1990 Dear 19(1) Re: Canada-United Kingdom Income Tax Convention Articles 26 and 27, Section 116 of the Income Tax Act On February 22, 1989, we wrote to you concerning a problem involving residency and domicile. ...

4 December 1990 Ministerial Correspondence HBW93894B F- Privileges and Immunities under Canada-Philippines Tax Convention Unedited CRA Tags n/a 24(1) Jim Wilson   (613) 957-2063 19(1) HBW 9389-4 December 4, 1990 Dear  19(1) We are writing in follow-up to your telephone conversation with Mr. ... Pursuant to Article 26 of the Canada-Philippines Income Tax Convention, the Convention  24(1)  Accordingly, Canada's right to tax remuneration received by officials of the 24(1) will be determined by domestic laws (i.e. the Income Tax Act and the Privileges and Immunities (International Organizations Act). 2.      ... Note:     Where you are not an official of the 24(1) the tax convention between Canada and the Philippines will apply and would likely provide the Philippines exclusive right to tax such remuneration. ...

25 April 1991 External T.I. 9101485- Convention de vente d'actions aux fins de procéder à la cristallisation de l'exemption de gain en capital- Choix d'une somme convenue Unedited CRA Tags 85(1), 85(7.1) 5-910148 Monsieur, La présente est en réponse à votre lettre du 14 janvier 1991 dans laquelle vous désirez notre interprétation quant à la possibilité de choisir comme somme convenue pour les fins du paragraphe 85(1) de la Loi de l'impôt sur le revenu (la "Loi"), un montant déterminé sujet à une clause d'ajustement dans le cadre d'une convention de vente d'actions qui serait faite aux fins de procéder à la cristallisation de l'exemption de gain en capital.  ... Vous nous avez soumis à titre d'exemple le texte de certains paragraphes qui seraient insérés à la convention de vente d'actions aux fins de la cristallisation de l'exemption de gain en capital. 6.      ... Le Vendeur désire donc s'assurer qu'advenant le cas où le Ministère était en désaccord avec lui quant à  l'admissibilité des actions transférées à l'exemption du gain en capital, les actions seraient alors réputées avoir été transférés à un montant résultant de l'application de la formule contenue à la convention de vente. ...

Tax Convention Unedited CRA Tags Canada-U.S. Tax Convention Protocol paragraph 3(f) Dear Sirs: This is further to our letter of January 27, 1983 in reply to your enquiry of December 2, 1982 and your recent conversation with Mr. ... Tax Convention. It is largely a question of fact as to whether or not a permanent establishment exists in any particular circumstances. ... Tax Convention. This would be so whether or not such person performs the actual construction or installation activity itself or engages subcontractors to do so. ...