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Income Tax Convention (1980) (the "current Convention") entered into force on August 16, 1984 you were of the view that the statement concerning such royalties pertained to the current Convention since IC 77-16R2 was issued more than three months after the entry into force of the current Convention. ... Tax Convention.  Payments under perpetual or unlimited term agreements are not affected by this interpretation. ... Income Tax Convention (1942) (the "1942 Convention"). It has been our opinion since the Saint John Shipbuilding case (80 DTC 6272) that payments made to U.S. residents for the use of computer software under perpetual or unlimited agreements would not constitute rental or royalties for the purpose of the 1942 Convention and therefore such payments would not be subject to withholding tax.  ...

Income Tax Convention (1980) (the "current Convention") entered into force on August 16, 1984 you were of the view that the statement concerning such royalties pertained to the current Convention since IC 77-16R2 was issued more than three months after the entry into force of the current Convention. ... Tax Convention. Payments under perpetual or unlimited term agreements are not affected by this interpretation. ... Income Tax Convention (1942) (the "1942 Convention"). It has been our opinion since the Saint John Shipbuilding case (80 DTC 6272) that payments made to U.S. residents for the use of computer software under perpetual or unlimited agreements would not constitute rental or royalties for the purpose of the 1942 Convention and therefore such payments would not be subject to withholding tax. ...

Convention") or paragraph 5 of Article XIV of the Canada-Barbados Income Tax Convention (the "Barbados Convention"). ... Convention or paragraph 5 of Article XIV of the Barbados Convention to apply. ... Convention or Barbados Convention is relevant to determine whether Canada has the right to tax the gain. ...

Tax Convention Canada-U.S. Tax Treaty:Art. XI, XXI 922104 24(1) K.B. Harding 957-2111 Attention: 19(1) October 20, 1992 Dear Sirs: Re: Article XI of the Canada-U.S. ... Income Tax Convention (the "Convention") clearly provides that for purposes of Document Disclosed Pursuant to The Access To Information Act Document Divulgué en vertu de la loi sur l'accès à l'information Article XI of the Convention that interest is deemed to arise in the United States and not in Canada in the situation described above. ... Since the sourcing rule set out in paragraph 6 of Article XI is applicable only for the purposes of Article XI of the Convention, it does not change the Canadian sourcing rules for purposes of Article XXII (Other Income) of the Convention. ...

Tax Convention (the "Convention"). It is our opinion that the rate of withholding tax on the payments received from your RRIFs would be 25% of the gross amount and that paragraph 2(a) of Article XVIII of the Convention would not apply to reduce the withholding rate to 15%. ... Since the term "periodic payment" is not defined in the Convention, we look to the ordinary meaning under the Canadian Income Tax Act. ... As a consequence paragraph 2(a) of Article XVIII of the Convention would not apply to reduce the rate of withholding tax. ...

Income Tax Convention (the Convention) in the following hypothetical fact situation: 1. ... It is your view that Article XI(2) of the Convention provides that the tax is reduced to 15% where the beneficial owner of the interest is a U.S. resident. In addition, Article XXI(2) of the Convention provides that interest derived by a United States exempt entity will be exempt from Canadian tax. ...

Harris (613) 957-2114 July 25, 2005 Dear XXXXXXXXXX: Re: Residence Under the Canada- Switzerland Tax Convention We are writing in response to your letter of February 18, 2005 wherein you requested our comments regarding the interpretation of paragraph 5 of Article 4 of the Canada- Switzerland Tax Convention (the "Convention"). ... You have requested our opinion as to whether paragraph 5 of Article 4 of the Convention would be applicable such that the individual would not be considered a resident of Switzerland for purposes of the Convention. ... The following comments are restricted to a consideration of paragraph 5 of Article 4 of the Convention and should not be construed as signifying that the CRA has accepted that an individual who chooses to pay tax under the Swiss lump-sum basis of taxation would be considered a resident of Switzerland pursuant to paragraph 1 of Article 4 of the Convention. ...

Reasons: Wording of the Convention. XXXXXXXXXX 2003-001241 Fouad Daaboul October 1st, 2003 Dear XXXXXXXXXX: Re: The Canada-Luxembourg Tax Convention This is in reply to your letter of March 20, 2003, wherein you requested our comments on the above-mentioned subject. ... Article 28 of the Convention states in part: 3. The Convention shall not apply to holding companies within the meaning of the special Luxembourg laws (currently the Act of July 31, 1929 and the Grand Duchy Order of December 17, 1938) or any other similar law enacted in Luxembourg after the signature of the Convention, nor to companies subjected to similar fiscal laws in Luxembourg... Since the corporation is a holding company covered by the Luxembourg law of July 31, 1929, it is subject to the exception set out in paragraph 3 of article 28 of the Convention such that any other part of the Convention would generally not apply to the corporation. ...

References in this memo to an Article are references to an Article of the Convention. ... The intent of the contracting parties to substantively deny the benefit of the Convention to a Special Barbados Entity remains. ... According to article III(2) of the Convention, the term enterprise shall have the meaning which it has under the laws of that State since it is not otherwise defined in the Convention. ...

Article VI of the Convention leaves open the question of taxation of income from real property by the State of residence by using the permissive word "may" in the Convention. ... The country of situs has clearly maintained its right to tax gains from the alienation of real property in Article XIII of the Convention and business profits from such alienation, where there is a permanent establishment, in Article 7 of the Convention. ... The Technical Explanation to paragraph 6 of Article VII of the Convention explains the relationship between the provisions of Article VII and other provisions of the Convention. ...