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5 February 1990 Income Tax Severed Letter ACC8730- Competent Authority Request under Canada-Finland Tax Convention Unedited CRA Tags none TELEX MESSAGE EACC8730 Originator: B. FIORAVANTI Date: 5/02/90 Branch: LEGISLATION Building: MACDONALD Room Number: 1000 Telephone Number: 957-2073 Other Destination: FINLAND 123241 FIMIN SF Attention: 19(1) Message: RE: 19(1) COMPETENT AUTHORITY REQUEST UNDER CANADA- FINLAND TAX CONVENTION OUR INTERNATIONAL AUDITS DIVISION HAS WRITTEN TO YOU ON APRIL 14, 1988, AND FURTHER ON NOVEMBER 2, 1988, AND JUNE 1, 1989. ...

23 July 1990 Income Tax Severed Letter EACC9492 F- Canada-Korea Income Tax Convention Unedited CRA Tags n/a 19(1) HBW 4125-K3   David R. ... In our capacity as the Canadian competent authority for the purposes of the Canada-Korea Income Tax Convention, we have informed the Korean authorities of our view  24(1) We will communicate with you further, once we have received a reply from the Korean authorities. ...

4 January 1990 Income Tax Severed Letter ACC8884 F- Convention fiscale avec la France 19(1) E.E. ... Cette demande est présentée en vertu de l'article 25 de la Convention entre le Canada et la France en matière d'impôts sur le revenu. ...

13 March 1989 Income Tax Severed Letter 5-7611- [Canada-United Kingdom Income Tax Convention (1978) ("Treaty")] March 13, 1989 Provincial & International Relations Division Financial Industries Division M.M. Trotier 957-8953 SUBJECT: Canada-United Kingdom Income Tax Convention (1978) ("Treaty") We recently received a request for Competent Authority pursuant to Article 23 of the Treaty from XXXX which we are forwarding to you for your responsej. ...

22 January 1990 Income Tax Severed Letter AC59107 F- Convention du 17 décembre 1984 5-9107 A. Lebeau (613) 957-4363 Le 22 janvier 1990 Maitre, Objet: 24(1) 19(1) Convention du 17 décembre 1984 La présente fait suite à vos lettres du 6 et 16 novembre 1989 requérant le bureau principal de reconsidérer sa position du 8 septembre 1989 relativement au sujet mentionné ci-dessus. ...

31 January 1990 Income Tax Severed Letter ACC89806- Canada-Germany Income Tax Convention David Senecal (613) 957-2074 HBW 6591-G1 HBW 4125-G1 January 31,1990 Mr. 19(1) Re: Exchange of Information under the Canada-Germany Income Tax Convention (1956) 19(1) Following your request dated November 14, 1989, we have attempted to obtain the information required. ...

Income Tax Convention on Dividend Payments Unedited CRA Tags 258(3), 113 24(1) 5-9470   G. Arsenault   (613) 957-2126 Attention: 19(1) August 31, 1990 Dear Sirs: Re:  Subsection 258(3) This is in reply to your letter dated January 26, 1990 whereby you requested that we provide our opinion as to the application of  subsection 258(3) of the Income Tax Act (Canada) (the "Act") and Article 21(1)(b) of the Canada-United Kingdom Income Tax Convention (the "Treaty") in respect of dividends (the "TPS Dividends") paid by a corporation resident in the United Kingdom (the "Foreign Affiliate") to a Canadian resident specified financial institution (the "SFI") on term preferred shares of the Foreign Affiliate acquired by the SFI in the ordinary course of the business carried on by it, such term preferred shares constituting all of the shares of a class of preference shares in the capital stock of the Foreign Affiliate. ... By virtue of paragraph 3(2) of the Treaty and Section 3 of the Income Tax Conventions Interpretation Act, to the extent a term used in the Treaty is not defined therein, it has the meaning it has under the laws of (Canada) relating to the taxes which are the subject of the Treaty.  ...

27 July 1990 Income Tax Severed Letter ACC9379- Canada-Australia Income Tax Convention on Capital Gains July 27, 1990 FROM- Rulings Directorate G. ... Calderwood Director SUBJECT: 24(1) Canada-Australia Income Tax Convention This is in reply to your Memorandum dated June 18, 1990 whereby you requested our opinion as to whether residents of Australia are exempt from Canadian tax liability in respect of capital gains realized on the disposition of taxable Canadian property, particularly shares in the capital stock of a corporation resident in Canada (other than a public corporation), by virtue of the Canada-Australia Income Tax Convention (1980) (the "Treaty"). ...

26 February 1990 Income Tax Severed Letter ACC8843- Canada-USSR Income Tax Convention on Interest Payments Unedited CRA Tags Canada-USSR Income Tax Convention EACC8843 19(1) Jim Wilson (613) 957-2063 HBW 4125-U2 HBW 6591-U2 February 26, 1990 Dear 19(1) Re: 24(1) I am writing in reply to your letter dated November 21, 1989, concerning the tax status in Canada of the above-noted institution. ... Income Tax Convention, interest arising in one of the Contracting States and paid to a resident of the other Contracting State is taxable only in that other State where paid to parties described in subparagraphs (a), (b) or(c). ...

Income Tax Convention Unedited CRA Tags 212(1)(q) Please note that the following document, although believed to be correct at the time of issue, may not represent the current position of the Department. ... INCOME TAX CONVENTION Section(s): 212(1)(q)] January 9, 1992 International Tax Programs Financial Industries Directorate Division D. ... As we mentioned to you however during our (Douglas/Power) recent telephone conversation, a payment under a RRIF that is otherwise a periodic pension payment could be disqualified as such if proposed amendments to the Income Tax Conventions Interpretation Act are enacted as proposed. ...