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Income Tax Convention on Pension 19(1) 901544 G. Arsenault (613) 957-2126 19(1) This is in reply to your letter dated July 9, 1990 whereby you enquired concerning a pension paid to you by 24(1) We do not have sufficient information to permit us to express a definitive opinion. ...

10 April 1990 Income Tax Severed Letter ACC9191- Canada-Ireland Income Tax Convention Jim Wilson 19(1) 613-957-2063 HBW 4125-I2 HBW 6591-I2 EACC 9191 April 10, 1990 Dear 19(1) Re: 19(1) We are writing in reply to your letter dated March 5, 1990, concerning the interpretation of the Canada-Ireland Income Tax Agreement (the "Agreement"). ...

8 December 1994 External T.I. 9414455- ARTICLE XXI, PAR.2 OF THE CANADA-U.S CONVENTION Unedited CRA Tags 212(1)(b)(iv) 212(14) 215(1) ART XXI 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(1980) (the "Treaty). This is in reply to your letter dated February 28, 1994 (received by fax in our office on June 3, 1994) wherein you asked us to confirm that the interest payments made by employees resident of Canada to certain retirement plans resident in the United States would be exempt from Canadian withholding tax under Part XIII of the Income Tax Act (the "Act"), by virtue of Article XXI, paragraph 2 of the Treaty. ...

Income Tax Convention (1980) Unedited CRA Tags 20(1)(v.1), Canada–U.S. Tax Convention Canada-U.S. Tax Treaty:Art. VI, XIII This memorandum is in response to yours of June 27, 1989 in which you requested our opinion concerning the characterization of property as real property situated in Canada which, upon alienation by a resident of the United States, can result in a taxable gain in Canada pursuant to Article XIII of the Treaty. ...

16 January 1990 Income Tax Severed Letter ACC8919- Canada-Netherlands Income Tax Convention- Pension of Public Employees January 16, 1990 Provincial and International Relations Division J. ... Solley Manager, Public Affairs Penticton District Office 19(1) Canada-Netherlands Tax Convention Article 18 We are writing in reply to your memorandum dated July 27, 1989, concerning the above-noted taxpayer. ...

3 December 1990 Administrative Letter 903016 F- Private Corporation Status under Canada-Germany Income Tax Convention Unedited CRA Tags n/a 19(1) 903016   M.P. ...

1 March 1990 Income Tax Severed Letter ACC9218- Canada-USSR Income Tax Convention Unedited CRA Tags Canada-U.S.S.R. ...

7 December 1990 Income Tax Severed Letter- Private Corporation Status under Canada-Germany Income Tax Convention Unedited CRA Tags Canada–Germany Income Tax Agreement Dear Sir: Re: Article 13 of the Canada-Germany Income Tax Agreement (1981) (the “Agreement”) We are writing in reply to your letter dated October 18, 1990 wherein you brought to our attention the fact that the assumption made in our letter dated August 14, 1990 that the West-German “Gesellschaft des buergerlichen Rechts” (“GbR”) is a private corporation is not correct. ...

2001 Ruling 2000-0056883 F- MODIFICATION CONVENTION D'ACHAT D'ACTIONS Unedited CRA Tags 110(1)(d) 7(3)b) 7(1)b) 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. ... Est-ce que l'alinéa 7(1)b) s'applique dans le cas où un employé a le droit de choisir une somme en espèces plutôt que des actions en vertu d'une convention d'achat d'actions? ... La convention d'achat d'actions prévoit que des modifications peuvent être effectuées (E9632153,E9618951, E990140, E9818203). 2. et 3. ...

22 October 1990 Internal T.I. 901787 F- Determination of Residence under Canada-Germany Income Tax Convention Unedited CRA Tags n/a 24(1) 901787   L.A. ...