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In our view, the mere fact that a United States charitable entity is exempt from taxation under the domestic taxation laws of that State, would not prevent the entity from meeting the definition of a "resident of a Contracting State" as that term is defined in paragraph 1 of Article IV of the Canada-United States Income Tax Convention (the "Convention"). It is implicit from the existence and wording of paragraph 1 of Article XXI of the Convention that exempt charitable entities would normally be considered as residents for the purposes of the Convention and thereby qualify for treaty entitlement. ... Where the exempt organization is incorporated in the United States but is also a factual resident of Canada for purposes of the Income Tax Act (the "Act"), based on central management and control being exercised in Canada, the organization would be deemed, pursuant to paragraph 3 of Article IV of the Convention, to be a resident of the United States for purposes of the Convention. ...

Income Tax Convention (Convention). Subsection 212(1)(b) of the Income Tax Act (the "Act") requires every non-resident of Canada to pay an income tax of 25% on every amount that a resident of Canada pays or credits to him. ... Since paragraphs 1 and 2 of Article XI of the Convention do not deal with interest arising in the United States or a third country and paid to a resident of the United States, such an item of income will fall within paragraph I of Article III of the Convention. ... It should be noted that such an exemption is applicable to this particular Convention and its application to other income tax conventions or agreements may not produce the same result. ...

Position:- Any RRIF payment that is a periodic pension payment (PPP) as defined under section 5 of the Income Tax Conventions Interpretation Act (ITCIA) is a pension for the purposes of Article XI of the Canada-Ireland Income Tax Agreement (the "Convention") and is exempt from tax.- Any RRIF payment that is not a PPP as defined in section 5 of the ITCIA (e.g. a lump-sum RRIF payment) is not a pension for the purposes Article XI of the Convention; such a lump-sum RRIF payment is subject to tax at the rate of 15% under Article VI of the Convention which deals with other income. ... “Periodic pension payment” is defined in section 5 of the Income Tax Conventions Interpretation Act (“ITCIA”) and paragraph (c) of the definition deals with payments under a RRIF. ... If a RRIF payment (e.g. a lump-sum RRIF payment) is not a “periodic pension payment” as defined under section 5 of the ITCIA, such a RRIF payment would not be a pension for the purposes of Article XI of the Convention and, accordingly, such a RRIF payment would be subject to Canadian non-resident withholding tax at the rate of 15% pursuant to Article VI of the Convention which deals with other income amounts. ...

Position:- Any RRIF payment that is a periodic pension payment (PPP) as defined under section 5 of the Income Tax Conventions Interpretation Act (ITCIA) is a pension for the purposes of Article XI of the Canada-Ireland Income Tax Agreement (the "Convention") and is exempt from tax.- Any RRIF payment that is not a PPP as defined in section 5 of the ITCIA (e.g. a lump-sum RRIF payment) is not a pension for the purposes Article XI of the Convention; such a lump-sum RRIF payment is subject to tax at the rate of 15% under Article VI of the Convention which deals with other income. ... “Periodic pension payment” is defined in section 5 of the Income Tax Conventions Interpretation Act (“ITCIA”) and paragraph (c) of the definition deals with payments under a RRIF. ... If a RRIF payment (e.g. a lump-sum RRIF payment) is not a “periodic pension payment” as defined under section 5 of the ITCIA, such a RRIF payment would not be a pension for the purposes of Article XI of the Convention and, accordingly, such a RRIF payment would be subject to Canadian non-resident withholding tax at the rate of 15% pursuant to Article VI of the Convention which deals with other income amounts. ...

XXXXXXXXXX January 30, 2004 Income Tax Appeals Division Sophie Chatel 333 Laurier Avenue West Ottawa ON K1A 0L9 Attention: Janine Dunphy 2004-005498 Social Security Payments under the Canada-Cyprus Convention- Article 18 This is in reply to your enquiry of January 6, 2004 wherein you requested our views on application of the Canada-Cyprus Convention (the "Convention") in respect of payments under Canada's social security system. ... Paragraph 5 of Article 18 of the Convention provides that social security pensions arising in Canada and paid to a resident of Cyprus are only taxable in Canada. ... Moreover, paragraph 1 of the Convention also provides that the first CND$10,000 of pension payments (periodic payments or lump sum payments) are exempt from tax in the country in which they arise. ...

28 April 1992 External T.I. 9134875 F- Article 24 Canada-Cyprus Tax Sparing Provisions Unedited CRA Tags 20(11), 20(12)      5-913487 24(1)     O.Laurikainen      (613)957-2116 Attention: 19(1) April 28, 1992 Dear Sirs: Re: Canada-Cyprus Income Tax Convention This is in response to your letter dated December 17, 1991 requesting a technical interpretation as to the effect of Article 24 of the Canada-Cyprus Income Tax Convention (the "Convention").  ... It is our view that under paragraph 1(a) of Article 24 of the Convention the words "and unless a greater deduction or relief is provided under the laws of Canada... ... In response to your query concerning the form of certificate required for the purposes of paragraph 2(a) of Article 24 of the Convention, we note only that we are unaware of any guidelines.  ...

Income Tax Convention. Position: Yes, in the situation described in the memo. Reasons: Because Article XXIX B of the Convention only applies to the year of death. ... Income Tax Convention (the "Convention") We are writing to reply to your request for our comments on a statement made by your client with respect to the interaction of subsection 104(4)of the Act and paragraph 6 of Article XXIX B of the Convention. ...

Income Tax Convention (the "Convention"). In brief, you have described a situation where a Canadian public corporation ("Canco") carries on a manufacturing and processing business in Canada and its assets include cash and marketable securities, land and building and Class 43 depreciable property. ... Section 3 of the Income Tax Conventions Interpretation Act ("ITCIA") reads, in part, as follows: "Notwithstanding the provisions of a convention or the Act giving the convention the force of law in Canada, it is hereby declared that the law of Canada is that, to the extent that a term in the convention is (a) not defined in the convention, (b) not fully defined in the convention, or (c) to be defined by reference to the laws of Canada, that term has, except to the extent that the context otherwise requires, the meaning it has for the purposes of the Income Tax Act,...... ... " We are also of the opinion that paragraph 3(c) of the ITCIA would include those terms defined in a convention by "reference to the taxation laws of Canada" (e.g. see the wording used in paragraph 2 of Article VI of the Convention) because the phrase "laws of Canada" is clearly broader than the phrase "taxation laws of Canada". ...

Therefore, the Convention removes the obligation of a Canadian resident to pay U.S. income tax in excess of the amount that would have been paid under the Convention. ... The result would be the same if the taxpayer opts out of the Convention. ... AMT arises in spite of the Convention not because of the Convention. Example E (Canadian Source Income with Some U.S. ...

Therefore, the Convention removes the obligation of a Canadian resident to pay U.S. income tax in excess of the amount that would have been paid under the Convention. ... The result would be the same if the taxpayer opts out of the Convention. ... AMT arises in spite of the Convention not because of the Convention. Example E (Canadian Source Income with Some U.S. ...