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4 February 1981 Income Tax Severed Letter RRRR34- Canada-Australia treaty — treatment of capital gains and dividends Unedited CRA Tags 2(3), 115(1)(b), 84, 212.1, Canada–Australia Income Tax Convention Dear XXX This is in reply to your letter of December 29 concerning the Canada-Australia Income Tax Convention (1980) (the Convention) which has yet to be ratified. ... We agree that in the absence of the effect of a tax convention, subsection 2(3) of the Income Tax Act would apply and tax would be payable by Mr. and Mrs. ... We have perused the Convention and there is no specific Article dealing with the alienation of capital property you have described. ...

7 December 1991 Income Tax Severed Letter- Employment income earned while on an aircraft in international traffic Unedited CRA Tags Canada-Switzerland tax convention Articles XV, III Canada- Switzerland Tax Convention Article XV, 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 on 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. ...

Income Tax Convention Art. 13 922996 XXXXXXXXXX Jim Wilson (613)957-2123 Attention: XXXXXXXXXX December 11, 1992 Dear Sirs: Re: Canada-U.K. Income Tax Convention (the "Convention") We are writing in reply to your letter dated September 29, 1992, in which you requested our comments on the application of paragraph 9 of Article 13 of the Convention under the following hypothetical set of facts: Facts 1. ... Our Comments Based on the understanding that the taxpayer, immediately after his departure from Canada, will be a resident of the U.K. for purposes of the Convention as defined in Article 4 therein, paragraph 9 of Article 13 of the Convention will not apply. ...

It is our understanding that you are concerned with the treatment of such a gain and the related foreign tax credits provided in Article XXIV of the Canada-United States Income Tax Convention (Convention). ... However, paragraph 3(a) of that Article states that Canada and the United States must respect certain provisions of the Convention. ... Article XXIV- Canada-United States Income Tax Convention (new) Article XIII- Canada-United States Income Tax Convention (new) ...

Income Tax Convention (Convention) does not restrict his client from claiming a foreign tax credit on the full amount of the tax paid to the United States. Paragraph 4 of Article XXIV of the Convention provides that Canada shall allow a deduction from Canadian tax in respect of income tax paid or accrued to the United States in respect of profits or income arising in that country. ... Paragraph 6 of Article XXIV of the Convention will deem taxes paid on income earned in the U.S. to arise in Canada to the extent necessary to avoid double taxation of such income. ...

Income Tax Convention (1980) (the "Convention") in the following situation: A corporation resident in the U.S. ... The OECD Model Convention commentary does not offer any guidance on the question you have raised. ... Question 2 Will Article V, paragraph 3 of the Convention apply to deem U.S. ...

De telles limitations spécifiques doivent découler des actes constitutifs de la société (incluant ses statuts et règlements) ou d’une convention unanime des actionnaires. ... De plus, il ressort clairement de cette décision que les conventions entre actionnaires autres que les conventions unanimes des actionnaires de sociétés reconnues par la loi constitutive d’une société ne doivent pas être considérées dans la détermination du contrôle de droit parce que ces conventions créent des obligations contractuelles et non des obligations juridiques ou tenant d’un acte constitutif. ... Entre autres, le Ministère continuera de prendre en considération l’incidence des conventions unanimes des actionnaires dans la détermination du contrôle de droit. ...

However, amount would likely be pension for purposes of Convention. Reasons FOR POSITION TAKEN: Periodic pension supplement paid by employer would be a pension for purposes of the Convention even though it may be a retiring allowance and not a pension for purposes of the Act. ... Income Tax Convention (1980) (the "Convention") to a pension supplement he is receiving from his former employer, XXXXXXXXXX (the "Employer"). ... For the purposes of the Convention, the term pension includes any payment under a pension plan. ...

Income Tax Convention. June 26, 2002 HEADQUARTERS HEADQUARTERS Registered Plans Directorate Income Tax Rulings Directorate Attention: Mike Godwin G. ... Income Tax Convention ("Convention")). Pursuant paragraph 3 of Article 18 of the Convention, the term "pensions" includes any payment under a superannuation, pension or other retirement arrangement, Armed Forces retirement pay, war veterans pensions and allowances and amounts paid under a sickness, accident or disability plan, but does not include payments under an income-averaging annuity contract or any benefit under the social security legislation of either Canada or the United States. ... For example, RCAs which provide for retiring allowances or death benefits would not be "pensions" for purposes of the Convention. ...

It is your view that, by virtue of paragraphs 1 and 2 of Article 14 of the Convention, Mr. ... Opinion In our opinion you have misinterpreted Article 14 of the Convention. ... In the hypothetical case outlined above, the Convention would allow Korea to tax Mr. ...