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8 September 2011 External T.I. 2011-0393411E5- Article XV of the Canada-US Tax Convention Unedited CRA Tags Article XV(2)(b) of the Canada-United States Tax Convention (1980); s. 7 Principal Issues: As a consequence of changes to Article XV(2)(b) of the Canada-United States Tax Convention (the "Convention") arising from the Fifth Protocol, does stock option employment income recognized by a United States resident continue to be exempt from tax in Canada under Article XV(2)(b) if the remuneration is not deductible in computing the income (i.e. not "borne by") of a Canadian resident employer? ... If the stock option remuneration is paid by, or on behalf of, a resident of Canada under the Convention, the remuneration will not be exempt from tax in Canada under Article XV(2)(b). ... MacGillivray (613) 957-2103 Attention: XXXXXXXXXX September 8, 2011 Dear Sir: Re: Article XV of the Canada-United States Tax Convention This is in reply to your letter of January 19, 2011, in which you requested our views with respect to the interpretation of Article XV(2)(b) of the Canada-United States Tax Convention (1980) (the "Convention") and its application to stock option benefits derived by residents of the United States from employment exercised in Canada. ...

The word "employment" is not defined in the Convention. With respect to terms not defined in the Convention, paragraph 2 of Article 3 states: "As regards the application of the Convention by a Contracting State any term not defined thereon shall, unless the context otherwise requires, have the meaning which it has under the law of that State concerning the taxes to which the Convention applies, any meaning under the tax laws of that State prevailing over a meaning given to the term under other laws of that State. ... This is evident when the context of Articles 14 (Professional Services) and 15 (Dependent Personal Services) of the Convention is in view. ... As Article 18 of the Convention (Pensions and Annuities) does not apply in this case, Article 21 (Income not Expressly Mentioned) will apply. ...

12 December 1991 Income Tax Severed Letter 913289A F- Canada – Switzerland Income Tax Convention Unedited CRA Tags Treaty Switzerland Article 5, Paragraph 3 Canada – Switzerland Tax Convention Article V, Paragraph 3            This is in reply to your memos dated November 28 and December 3, 1991 regarding the above matter.  ... Paragraph 3 of Article XV of the Canada – Switzerland Tax Convention (the "Convention") states that, notwithstanding the preceding provisions of that Article (Dependent Personal Services), remuneration in respect of an employment exercised aboard an aircraft operated in international traffic by an enterprise of a Contracting State, shall be taxable only in that State. ... It would be easier to make a case that the above result was not intended if the language of the subject Article was peculiar to the Convention, however this is not the case.  ...

Principales Questions: 1)application de 75(2) au convention de retraite- 2)cotisation à la convention de retraite: valeur des 2,lettre de crédit et biens cédés en garantie. ... Le paragraphe 75(2) de la Loi s'applique à une fiducie régissant une convention de retraite, telle que définie au paragraphe 248(1) de la Loi, qui prévoit le remboursement du surplus à l'employeur puisque les alinéas 75(3)a) et d) de la Loi n'excluent pas, de l'application du paragraphe 75(2) de la Loi, les fiducies régissant une convention de retraite. ... Il est à noter que la détermination de la juste valeur marchande d'un bien est la responsabilité de l'employeur et du dépositaire de la convention de retraite. ...

You point out that under the Canada-Mexico Income Tax Convention (the "Convention"), "Mexican tax" is defined as including the assets tax under the Assets Tax Law (the "ATL") and that " tax ", in the case of Mexico, is defined as Mexican tax. ... The assets tax is not a tax payable in Mexico on profits, income or gains, for purposes of the Convention. ... See for example, the U.S. taxes referred to in paragraph 2(a) of Article XXIV of the Canada-United States Income Tax Convention (1980), as amended by the third protocol to that convention. ...

27 December 1990 Ruling HBW4125N1/6591N1 (E) F- Canada-Netherlands Income Tax Convention on Disability Pension Unedited CRA Tags n/a 19(1) C. ... Paragraph 4 of Article 25 of the Convention provides that the competent authorities of the States shall endeavour to resolve by mutual agreement any difficulties or doubts arising as to the interpretation or application of the Convention. ... In that case taxation in the Netherlands is limited to 15% under Article 18(3)(a) of the Convention. ...

Principale Question: La convention soumise est-elle une convention de retraite? Position Adoptée: À moins que les faits démontrent qu'on est en présence d'une entente d'échelonnement de traitement, la convention pourrait être une convention de retraite. ... Roy, CGA 7-992530 Convention de retraite La présente fait suite à votre fac-similé du 21 septembre 1999 par lequel vous nous demandez si la convention que vous nous avez soumise est une convention de retraite. ...

2012 Ruling 2012-0435211R3- Article XXIX-A(3) of the Canada-US Tax Convention CRA Tags Treaties Article XXIX-A(3) Treaties Article X(2)(a) Principal Issues: (1) Whether dividends paid by a Canadian corporation to a United States resident corporation qualifies for treaty benefits under Article XXIX-A(3) of the Treaty. (2) Whether the benefits of Article X(2)(a) will reduce the Part XIII withholding tax on the dividends paid by Canco to 5% of the dividend. ... "CRA" means Canada Revenue Agency; XXXXXXXXXX; "Holdco" means XXXXXXXXXX; "L5" means XXXXXXXXXX; "LV" means XXXXXXXXXX; "Plan of Liquidation" means XXXXXXXXXX; "REIT" means XXXXXXXXXX; "Treaty" means Canada-United States Tax Convention (1980), as amended by the Protocols signed on June 14, 1983, March 28, 1984, March 17, 1995, July 29, 1997 and September 21, 2007; "Trust II" means XXXXXXXXXX; "Trust III" means XXXXXXXXXX; "U.S. ...

8 August 1995 External T.I. 9517265 F- CONVENTION FISCALE CANADA-E.U. ... Shea-DesRosiers A l'attention de XXXXXXXXXX Le 8 août 1995 Monsieur, Madame, Objet: Convention fiscale Canada-Etats-Unis La présente fait suite à votre lettre du 27 juin 1995 concernant le sujet ci-haut mentionné. ... Si l'impôt payable autrement calculé selon la Partie I de la Loi qui est attribuable à de tels paiements mensuels excède le taux limite de 15% tel que décrit à l'alinéa 2(a) de l'article XVIII de la Convention, le particulier pourrait attacher une lettre à la formule T1 demandant au Ministère d'ajuster le total de l'impôt payable en rapport avec le taux limite décrit à l'article XVIII de la Convention. ...

10 October 2003 Roundtable, 2003-0037145 F- CONVENTION DE RETRAITE Also released under document number 2003-00371450. ... Principale Question: Une fiducie présumée de convention de retraite doit-elle payer un impôt de la partie XI.3 de la Loi lorsqu'elle effectue des retraits d'une police d'assurance-vie qui a servi à financer une convention de retraite et que les dispositions du paragraphe 207.6(2) de la Loi s'appliquent? ... Le paragraphe 207.6(2) L.I.R. fait en sorte que l'employeur qui acquiert un intérêt dans une police d'assurance-vie dans de telles circonstances, soit réputé être le dépositaire de la convention de retraite dont l'intérêt dans la police d'assurance-vie est réputé être le bien déterminé de la convention de retraite. ...