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Income Tax Convention (1980) (the "U.S. Convention") and the Canada- U.K. Tax Convention (1978) (the "U.K. Convention"). Under domestic law, payments made from a RRIF to a non-resident are subject to Canadian non-resident tax at a rate of 25% as provided by paragraph 212(l)(q) of the Act. ... A RRIF does not fall under the definition of an annuity found in either Convention. ...

PRINCIPAL ISSUES: Whether a corporation incorporated in Switzerland is a resident of Switzerland for purposes of the Canada- Switzerland Income Tax Convention (the "Convention") POSITION: No definitive opinion provided. ... Leung Attention: XXXXXXXXXX October 4, 1996 Dear Sirs: Re: Article IV of the Canada- Switzerland Income Tax Convention (the "Convention") We are writing in reply to your letter of August 15, 1995 in which you requested our view as to whether the benefits of the Convention is available to the corporation described in the following hypothetical situation. ... Even if such a corporation were considered resident in Switzerland for purposes of the Convention, the Department may consider applying the general anti-avoidance provisions to deny the benefits of the Convention to the corporation if evidence shows that there is an improper use of the Convention. ...

It is our view that any payments made under a registered retirement income fund would fall within the definition of "pension", as defined in the Canada-United States Income Tax Convention (Convention), since such benefits would be considered as a payment under a retirement plan. 2. ... Pursuant to paragraph 5 of Article XXX of the Convention, payments to individuals could enjoy the treatment under the 1942 Convention until December 31, 1985. ... It is our view that where certain payments subject to Part XIII are being paid to non-residents, and such payments would have a more beneficial treatment under the 1942 Convention than under the present Convention, that such non-resident individuals should be given the benefit of the 1942 Convention until December 31, 1985. ...

-Canada convention will enter into force shortly, we are seeking your views in a few situations of concern to us. 1. ... In our capacity as payors of income averaging annuity payments, pension benefits, and RRSP benefits, where the 1942 Convention restricts withholding of Canadian tax to a level lower than that provided in the 1980 Convention, may we apply the provisions of the 1942 Convention until December 31, 1985? ... As the 1980 Convention has no provision analagous to paragraph 5 of Article XI of the 1942 Convention, will you please advise us of the date upon which the statutory authority for Canada's Income Tax Regulation 203 will cease to exist. ...

Income Tax Convention (the “1980 Convention”) or the 1942 Canada-U.S. Income Tax Convention (the “1942 Convention”). In our opinion, based on the case of Indalex v. ... Pursuant to the Entry into Force provisions of the 1980 Convention found in Article XXX(5), the greater benefits of the 1942 Convention would continue to apply to the U.S. resident company through to the end of its first taxation year beginning on or after January 1, 1985. ...

Tax Convention Canada-U.S. Tax Treaty:Art. XIIIC RE: Article XIIIC Canada-U.S. ... Convention. This view has been expressed to several district offices as well as to various accounting and law firms. ... Convention, the Department has accepted the decision of the Federal Court of Appeal in the Saint John Shipbuilding case (80 DTC 6272). ...

Muirhead: By this letter, we are requesting confirmation from you of our telephone conversation of late last week with respect to the interaction of the Income Tax Conventions Interpretation Act and the Canada-U.S. 1980 Tax Convention. Section 6 of the Income Tax Conventions Interpretation Act provides that the term "interest" does not include guarantee fees referred to in Paragraph 214(15) (a) of the Income Tax Act with respect to tax conventions entered into by Canada before November 19, 1974 if the guarantee fee was made pursuant to an agreement entered into before June 23, 1983. The greater relief provisions of the Canada-U.S. 1980 Tax Convention as contained in Paragraph 5 of Article XXX state that the 1942 convention applies for the first taxable year to which the provisions of the 1980 convention would otherwise have applied if such application of the 1942 convention would provide greater relief from tax. ...

Canada-Japan Income Tax Convention (1986) This Convention was signed on May 7, 1986 but has not yet been ratified. Once ratified, the above mentioned rate of 25% will be reduced to 10% (pursuant to Article II of the Convention) with respect to interest paid after the calendar year in which the Convention enters into force to a person who is considered to be a resident of Japan pursuant to Article 4 of the Convention. This Convention will enter into XXX ...

Canada-Japan Income Tax Convention (1986) This Convention was signed on May 7, 1986 but has not yet been ratified. Once ratified, the above mentioned rate of 25% will be reduced to 10% (pursuant to Article II of the Convention) with respect to interest paid after the calendar year in which the Convention enters into force to a person who is considered to be a resident of Japan pursuant to Article 4 of the Convention. This Convention will enter into XXX ...

This Convention (the 1980 Convention) provides separate rules for compensation received by entertainers and athletes in Article XVI. Under the previous Convention (the 1942 Convention) tax on compensation for personal services, including those provided by entertainers, was governed by the provisions of Article VII, a copy of which is also enclosed. ... Pursuant to paragraph 5 of Article XXX, however, if the provisions of the 1942 Convention were more favourable than those to which paragraph 2(b) applied, the 1942 Convention continued to apply for 1985. ...