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Income Tax Convention (the "Convention") Position: The lesser of the two amounts described in (a) and (b) of subsection 227(6.1) Reasons: The law is very specific in this regard. ... Income Tax Convention (the "Convention") We are writing in response to your memorandum of May 6, 1997 in which you requested our interpretation of subsection 227(6.1) of the Income Tax Act (the "Act") in determining the amount of refund payable to a non-resident person on repayment of a shareholder's loan in respect of which Part XIII tax has previously been paid pursuant to paragraphs 214(3)(a) and 212(2)(a) of the Act. ... The change in the tax rate may either be caused by an amendment to Article X (Dividends) of the Convention with respect to the tax rate or by a change in the percentage of ownership of the voting stock of a company described in paragraph 2 of Article X of the Convention. ...

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. ...

9 July 1993 External T.I. 9312055 F- Disposition at Date of Death- Partnerships (4093-W13) Unedited CRA Tags 70(5), 115(1)(b)(v), 96, Treaty Germany Article 13 XXXXXXXXXX Attention:  XXXXXXXXXX Dear Sirs: RE:  Canada-Germany Income Tax Convention (the "Convention") This is in reply to your letter of March 17, 1993, addressed to the Toronto District Office, in which you requested a technical interpretation of paragraph 4 of Article 13 of the Convention. ... In the event that a non-resident does not meet the above conditions and the taxable capital gain from the disposition of his interest in the partnership is required to be included in the computation of taxable income earned in Canada pursuant to subparagraph 115(1)(b)(v) of the Act, the non-resident may be entitled to an offsetting deduction under paragraph 110(1)(f) of the Act in the event that the taxable capital gain is exempt from tax in Canada pursuant to paragraphs 5 and 6 of article 13 of the Convention. However, paragraph 4 of article 13 of the Convention will maintain Canada's right to tax the non-resident on any gain arising from the disposition of his interest in the partnership where the value of such interest is derived principally from immovable property situated in Canada. ...

Convention XXXXXXXXXX 1999-000943 J. Stalker Attention: XXXXXXXXXX January 31, 2000 Dear Sirs/Mesdames: Re: Article XV of the Canada- U.S. Income Tax Convention (the "Convention") This is in reply to your facsimile transmission of February 2, 1999 and in follow-up to our phone message to you of February 3, 1999 (Major/XXXXXXXXXX). ... You have asked if such an employee would be taxable in the U.S. pursuant to paragraph 2 of Article XV of the Convention. ...

Tax Convention (where the individual is not in Canada for more than 183 days)? ... Kreuger: Re: Application of Paragraph 2 of Article XV of the Canada-United States Income Tax Convention (the "Convention") to an Employee Stock Option Benefit This is in reply to your email letter to us of March 4, 2002 (the "Email Letter"), in which you asked us to consider the application of paragraph 2 of Article XV of the Convention to the following situation:? ... The taxpayer was a resident of the United States for purposes of the Convention.? ...

If calendar of fiscal years were intended, drafter would presumably have used different wording. 981350 XXXXXXXXXX Olli Laurikainen (613) 957-2116 Attention: XXXXXXXXXX March 25, 1999 Dear Sirs: Re: Paragraph 7(b) of Article XIII of the Canada- Switzerland Income Tax Convention (the “Convention”) This is in response to your letter wherein you request our view whether the reference to “five years” in the phrase “was a resident of Canada at any time during the five years immediately preceding such alienation” in the above provision of the Convention is a reference to five periods of 365 days immediately preceding the disposition or five calendar or taxation years immediately preceding the disposition. It is our view that the reference to “five years” in paragraph 7(b) of Article XIII of the Convention is a reference to five periods of 365 days. ...

17 November 1995 External T.I. 9517355 F- 54 lorsque quitte le Canada Unedited CRA Tags 54 245(2) Convention Barbades par. 4 et 5 Article XIV Please note that the following document, although believed to be correct at the time of issue, may not represent the current position of the Department. ... Principales Questions: interpretation 54 lorsque quitte canada Position Adoptée: convention Barbades ne s'appl. pas car aucune disp. au moment ou il quitte le Canada Raisons POUR POSITION ADOPTÉE: libellé de la Loi 5-951735 XXXXXXXXXX Carole Pronovost (613) 957-2126 A l'attention de XXXXXXXXXX Le 17 novembre 1995 Mesdames, Messieurs, Objet: Interprétation technique de l'article 54 et du paragraphe 245(2) de la Loi de l'impôt sur le revenu (ci-après la "Loi") et de l'Article XIV par. 4 et 5 de la Convention fiscale Canada-Barbades (ci-après la "Convention") La présente est en réponse à votre lettre du 4 juillet 1995 dans laquelle vous demandez notre opinion concernant l'application de l'article 54 et du paragraphe 245(2) de la Loi ainsi que des paragraphes 4 et 5 de l'Article XIV de la Convention à une situation qui se résume comme suit. ... X serait exempt d'imposition au Canada aux termes des paragraphes 4 et 5 de l'article XIV de la Convention. 4- La transaction telle que décrite ne constitue pas une opération d'évitement au sens des paragraphes 245(2) et (3) de la Loi. ...

From the Perspective of the Canada-United States Income Tax Convention (a) An Agreement between Two Federal Governments Only The Convention is an agreement between the Government of Canada and the Government of the United States of America. ... Therefore, taxes referred to in the Convention generally mean federal income taxes unless it is stated otherwise in a provision of the Convention. ... It is therefore apparent that provincial taxes are not taken into consideration in paragraph 6 of Article XXIX B of the Convention. ...

Income Tax Convention (1980) (the "Convention"). The exception in (2) is due to the fact that the software development work is performed in the U.S. ... We also agree that the payments described in (3) and (4) are royalties and thus are subject to a reduced withholding rate of 10% under Article XII(2) of the Convention. ... Thus the fee described in (5) in our view is subject to withholding at 10% under Article XII(2) of the Convention. ...

Aylward                      920300 Subject: Article X of the Canada-Switzerland Income Tax Convention (1976) (the "Convention")  This is in response to your memorandum dated January 29, 1992 concerning the interpretation of paragraph 6 of the above Article.  ... Paragraph 6 of the Convention provides that the term "earnings" for the purposes of determining branch tax:      "... does not include profits attributable to a permanent establishment in Canada of a company which is a resident of Switzerland earned in a year during which the business of the company was not carried on principally in Canada. ... In our view these other criteria would also be relevant in determining whether or not the business of a company is carried on principally in Canada for the purposes of paragraph 6 of Article X of the Convention.  ...