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Income Tax Convention (the "Convention"). It is our view that where an income tax convention or agreement uses the word "gains" it is referring to capitol gains otherwise the term income, business profits or some other specific type of income is generally referred to. When interpreting a passage of a tax agreement or convention which is not clear, the Income Tax Conventions Interpretations Act (the "Interpretations Act") permits the interpreters to review the background papers and the intention of the negotiators when drafting the tax agreement or convention. ... As an example, amounts that constitute income from real property which fall within the specific provisions of Article VI of the Convention could not fall within Article XIII of the Convention as the income from real property provision is more specific. ...

Tax Convention Canada-U.S. Tax Treaty:Art. IV, XXIX This is in reply to your letter of April 10, 1989 in which you asked us two questions about dual residency under the Convention. ... As a result there is no relief under the Convention from taxation in Canada. In our opinion paragraph 2 of Article XXIX ("Article XXIX(2)") of the Convention would not affect a residency determination under Article IV(3) of the Convention. ...

Convention in particular. Position: Please see memorandum attached. Reasons: RESIDENCY UNDER CANADA'S INCOME TAX CONVENTIONS The determination of the residency of a taxpayer for the purposes of one of Canada's income tax conventions is the foundation on which the balance of the provisions of the particular convention are applied. ... Income Tax Convention (1980) (the "Convention"), but in addition set down broad guidelines for the interpretation of income tax conventions in general. ... Protocol Article 3 of the new protocol to the Convention introduces several changes to the Residence Article of the Convention. ...

Makheil Canada-Czechoslovakia lncome Tax Convention (the "Convention") This is in response to your verbal request that we review the letter dated May 4, 1993 to XXXXXXXXXX Paragraph 3, Page 2. ... It could be made clearer that where an individual is a dual resident, the tie-breaker rule in the Convention is only for the purposes of applying the provisions of the Convention. If after applying the tie-breaker rule in the Convention the father was considered to be a resident of Czechoslovakia for purposes of the Convention, he would continue to be considered a resident of Canada under the Canadian Income Tax Act (the "Act") and he would be provided with an exemption under paragraph 110(1)(f) of the Act in respect to any exemption provided under the Convention and the other income would only be taxed at the rate permitted in the Convention. ...

Muirhead: We are writing to request your interpretation of the impact of the Canada-United States Income Tax Convention, 1980 on the deductibility of convention expenses incurred by a taxpayer resident in Canada in attending a convention held in the United States. ... For example, it is our view that if an association of Nova Scotia general insurance agents were to hold a business meeting or convention in Florida, expenses incurred by member companies in sending employees to the convention should be deductible under Subsection 20(10). However, if the same Nova Scotian association were to hold a convention in Ontario, without any affiliation or joint activities with an Ontario or national organization of insurance agents, members attending the convention would not be entitled to deduct expenses incurred to attend the convention because Ontario is outside the territorial scope of the Nova Scotia association. ...

Muirhead: We are writing to request your interpretation of the impact of the Canada-United States Income Tax Convention, 1980 on the deductibility of convention expenses incurred by a taxpayer resident in Canada in attending a convention held in the United States. ... For example, it is our view that if an association of Nova Scotia general insurance agents were to hold a business meeting or convention in Florida, expenses incurred by member companies in sending employees to the convention should be deductible under Subsection 20(10). However, if the same Nova Scotian association were to hold a convention in Ontario, without any affiliation or joint activities with an Ontario or national organization of insurance agents, members attending the convention would not be entitled to deduct expenses incurred to attend the convention because Ontario is outside the territorial scope of the Nova Scotia association. ...

"green card holders" where the "green card holders" who are resident in Canada for purposes of the Convention choose not to claim treaty benefits with respect to any items of income covered by the Convention. ... Such a person would not be treated differently than any other persons resident in Canada for purposes of the Convention where the Convention removes the obligation to pay U.S. income taxes. ... While paragraph 1 of Article XXIX of the Convention stipulates that the Convention is not to have the effect of limiting any credit provided under the laws of a Contracting State in determining the income tax payable of that State, it does not override the fact that the Convention removes the obligation to pay the excess U.S. taxes. ...

Réponse de l'ARC a) L'autorité compétente peut octroyer rétroactivement les avantages prévus par la Convention. ... c) In paragraph 10 d. of the guidelines, it is mentioned that any "material change" from what was presented will cause benefits under the convention to terminate. ... CRA Response a) The Competent Authority may retroactively grant the benefits provided under the Convention. ...

Income Tax Convention (the "Convention")? (2) Is such a LLC's share of the gain realized by a U.S. limited partnership in which the LLC is a partner from the disposition of taxable Canadian property exempt from Canadian tax under Article XIII(4) of the Convention? ... The issue is whether the LLC is a resident of the U.S. for purposes of the Convention. ... Article IV(1)(b) was added to the Convention by the Third Protocol to the Convention. ...

Income Tax Convention (1980) (the Convention). The following is a summary of the application of the greater relief provision as it applies to television broadcasting royalties paid in respect of both videotape and motion picture film. 1) Under the provisions of the Canada-U.S. 1942 Tax Convention, videotape royalties are exempt from withholding tax and motion picture film royalties are subject to withholding tax at a rate of 15%. 2) Under the provisions of the Canada-U.S. 1980 Tax Convention television broadcasting royalties paid in respect of both videotape and motion picture film are subject to withholding tax at a rate of 10%. 3) Under Article XXX of the Canada-U.S. 1980 Tax Convention, paragraph 5 stipulates that "Where any greater relief from tax would have been afforded by any provision of the 1942 Convention than under this Convention, any such provision shall continue to have effect for the first taxable year with respect to which provisions of this Convention have effect under paragraph 2(b)". 4) In interpreting this greater relief provision, television broadcasting royalties paid in respect of both videotape and motion picture film can be split so that the 1942 Tax Convention can be applied to the videotape royalty portion and the 1980 Tax Convention can be applied to the motion picture film portion of the royalty payment. ... In our view your interpretation reflects the intended application of the Convention provisions. We point out that Article XII of the Convention has effect from October 1, 1984. ...