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Leung (613) 957-2115 Attention: XXXXXXXXXX February 17, 1995 Dear Sirs: Re: Paragraph 250(1)(a) of the Income Tax Act (the "Act") and Articles IV and XV of the Canada-United States Income Tax Convention (the "Convention") We are writing in response to your letter of January 3, 1994 in which you requested our views on certain matters in connection with paragraph 250(1)(a) of the Act and Articles IV and XV of the Convention. ... We do not feel that such an interpretation would lead to any conflict or inconsistency between the Act and the Convention. ... For income that Canada has a right to tax, he may find relief in the manner of a reduced tax rate under the Convention. ...

17 February 2014 Internal T.I. 2013-0498121I7- Follow up to XXXXXXXXXX CRA Tags Vienna Convention on Diplomatic Relations Article 39 162(7) Vienna Convention on Diplomatic Relations Article 34 Principal Issues: Is a diplomatic agent exempt from a penalty under 162(7) as a result of filing a notice of disposition late? ... February 17, 2014 Legislative Policy Directorate HEADQUARTERS Legislative Policy and Regulatory Income Tax Rulings Affairs Branch Directorate Attention: France Marengère Katharine Skulski (613) 957-8585 2013-049812 Vienna Convention We are writing in reply to your request for our comments regarding whether the Vienna Convention on Diplomatic Relations (the "Convention") would exempt a diplomatic agent and/or his child from liability for a penalty under subsection 162(7) of the Income Tax Act (the "Act"). ... For the same reasons, the convention would not exempt the child from taxes. ...

Prenez note que ce document, bien qu'exact au moment émis, peut ne pas représenter la position actuelle du ministère. 931269 XXXXXXXXXX Jim Wilson (613) 957-2123 Attention: XXXXXXXXXX September 3, 1993 Dear Sirs: Re: Canada-Jamaica Income Tax Convention (the "Convention") This is in reply to your letter dated April 28, 1993, in which you requested our interpretation of paragraph 2 of Article XIX of the Convention. ... In our opinion the tax levied under subsection 120(1) of the Act applies to the computation of "the amount of tax" as referred to in paragraph 2 of Article XIX of the Convention. ... Accordingly, we are of the view that the tax under subsection 120(1) of the Act falls within the spirit of paragraph 2 of Article XIX of the Convention. ...

Income Tax Convention would continue to apply if repayment terms and interest rate modified. ... Income Tax Convention (the "Convention") This is in reply to your letter of March 12, 1996, wherein you request our views concerning the interpretation of paragraph 3(d) of Article XI of the Convention in the following hypothetical fact situation: Canco acquires machinery and equipment from USco. ... Canco and USco are not "related persons" within the meaning of that term in paragraph 3(d) of Article XI of the Convention. ...

Income Tax Convention should be applied on a look-through basis for purposes of subparagraph 5(a) of Article 13. ... Convention (the "Convention") We are writing in response to your letter of September 5, 1996 in respect of paragraphs 5 and 7 of Article 13 of the Convention. ... However, it should be noted that in applying subparagraph 5(a) of Article 13 of the Convention, consideration has to be given to property referred to in paragraph 4 of Article 13 of the Convention, whether or not such property is property in which the business was carried on. ...

Income Tax Convention also applies to subsection 70(5.2) transfer. Position: No Reasons: Paragraph 5 of Article XXIX B is only for the purposes of subsection 70(6) 960299 XXXXXXXXXX S. Leung Attention: XXXXXXXXXX May 13, 1996 Dear Sirs: Re: Subsection 70(5.2) of the Income Tax Act (the "Act") Paragraph 5 of Article XXIX B of the Canada-United States Income Tax Convention (1980), as Amended, (the "Convention") We are writing in response to your letter of January 12, 1996 wherein you requested our opinion as to whether Article XXIX B or any other provisions of the Convention allows a tax-deferred transfer of Canadian resource property from a deceased taxpayer to his or her surviving spouse or spousal trust in the case where the decedent was a resident of the United States immediately before the date of death. ... Therefore, in our opinion, paragraph 5 of Article XXIX B of the Convention does not apply to tax-deferred transfers described in paragraphs 70(5.2)(b) or 70(5.2)(d) or subsection 70(6.1) of the Act. ...

La position de l'ARC est qu'une fiducie réputée résidente du Canada en vertu du nouvel article 94 est également résidente du Canada pour les fins de la convention fiscale applicable. ... Par conséquent, le bénéficiaire ne pourra obtenir aucune réduction d'impôt en raison de la convention fiscale entre le Canada et le pays où il réside. ... Consequently, the beneficiary will not obtain any income tax reduction as a result of the tax convention between Canada and the country where he resides. ...

Principal Issues: Are payments for use of a database eligible for exemption from withholding tax under paragraph 3(c) of Article XII of US Convention? ... Convention (the "Convention") We are writing in response to your letter dated November 30, 1995 in respect of payments made for access to a U.S. database. ... If the agreements do indicate this sole use, the payments would be eligible for exemption under the Convention. ...

Principal Issues: Should the gross asset valuation method be used generally in applying subparagraph 3(b)(ii) of Article XIII of the Canada-United States Income Tax Convention? ... Paragraph 3 of Article XIII of the Convention is simply an extension of that principle. ... The views expressed in paragraph 28.4 of the Commentary on paragraph 4 of Article 13 of the OECD Model Convention will not be reflected by the CCRA as a hard and fast rule, particularly where there is a case of potential abuse. ...

Income Tax Convention? 2. What information is needed for a taxpayer who receives a periodic pension from International Monetary Fund to claim the exemption mentioned in 1 above? ... Leung June 20, 1996 Dear Sirs: Re: Article XVIII of the Canada-United States Income Tax Convention (1980) (the "Convention") We are writing in response to your letter of March 29, 1996 in which you requested our interpretation of the clause "if the recipient were a resident thereof" used in paragraph 1 of Article XVIII of the Convention. ... In order to establish his or her claim for the exemption provided under paragraph 1 of Article XVIII of the Convention, a taxpayer is required to file annually with his or her T1 Income Tax Return information that the payer of the pension has filed with U.S. ...