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29 April 2004 External T.I. 2003-0025221E5- Trusts under the Canada-US Convention Principal Issues: The application of the Canada-US convention to grantor trusts. ... The term "trust" is not defined in the Convention. Article 3 of the Income Tax Conventions Interpretation Act states: 3. ... X as a US resident for the purposes of the Convention may claim the benefits of both Articles X and XIII of the Convention. ...

17 November 2014 External T.I. 2014-0555061E5- Canada-Japan Income Tax Convention, Article 13 CRA Tags 115 248(1) "taxable Canadian property" Income Tax Convention Interpretation Act 6.3 Treaties XIII(4) Principal Issues: Meaning of expression "arising in the other Contracting State" Position: Gains from the disposition of TCP arise in Canada Reasons: See below XXXXXXXXXX Julia Belova 2014-055506 November 17, 2014 Re: Article 13 of the Canada-Japan Income Tax Convention We are writing in response to your email dated October 1, 2014 in which you enquired about the meaning of the expression "arising in the other Contracting State" in the context of paragraph 4 of Article 13 of the Canada-Japan Income Tax Convention (the "Treaty") (footnote 1). ... Pursuant to paragraph 6.3 of the Income Tax Convention Interpretation Act (Canada) (the "ITCIA"), except where a convention expressly otherwise provides, a gain from the disposition of TCP is deemed to arise in Canada. ... Yours truly, Olli Laurikainen, CPA, CA Section Manager For Division Director International Division Income Tax Rulings Directorate Legislative Policy and Regulatory Affairs Branch FOOTNOTES Note to reader: Because of our system requirements, the footnotes contained in the original document are shown below instead: 1 "Convention Between The Government of Canada and The Government of Japan For The Avoidance of Double Taxation and The Prevention of Fiscal Evasion With Respect to Taxes on Income", signed on May 7, 1986, as amended by Second Protocol signed on February 19, 1999. 2 Income Tax Act (Canada), R.S.C. 1985, c.1 (5th Supp.), as amended to the date of this letter. ...

16 June 2014 External T.I. 2014-0516451E5- Application of Canada-Israel Tax Convention CRA Tags 250(4) Treaties Article III Small Business Venture Capital Act 3(1)(a) Principal Issues: Whether a B.C. Venture Capital Corporation qualifies as a Canadian resident company for the purposes of the Canada-Israel Tax Convention Position: Yes Reasons: A B.C. ... XXXXXXXXXX 2014-051645 Sylvain Grégoire June 16, 2014 Dear XXXXXXXXXX, Re: Application of Canada-Israel Tax Convention to BC Venture Capital Corporation This is in reply to your letter dated December 19, 2013 requesting our views as to whether a B.C. ...

Income Tax Convention and sections 116 and 245 of the Income Tax Act. ... Income Tax Convention and paragraph 2 of Interpretation Bulletin IT-173R2. ... Income Tax Convention (the "Convention") and sections 116 and 245 of the Income Tax Act (the "Act") to the situation hereinafter described. ...

Convention Canada-Slovénie La Convention Canada-Slovénie a été signée le 15 septembre 2000 mais n'est pas encore en vigueur. La Convention Canada-Slovénie ne définit pas le terme " pension ". ... Convention Canada-Croatie La Convention Canada-Croatie a été signée le 9 décembre 1997 et est en vigueur depuis le 1er janvier 2000. ...

16 September 2009 External T.I. 2008-0295951E5 F- Article XVI de la Convention Canada-É.U Principales Questions: En vertu du paragraphe 1 de l'article XVI de la convention Canada-États-Unis, un artiste ou sportif américain n'a aucun impôt à payer au Canada si ses recettes brutes (liées au domaine artistique ou sportif) de source canadienne sont inférieures à 15 000$. ... Raisons: Interprétation de la convention. XXXXXXXXXX 2008-029595 Danielle Bouffard Le 16 septembre 2009 Monsieur, Objet: L'article XVI de la Convention fiscale Canada-États-Unis (la " Convention ") La présente est en réponse à votre courrier électronique du 6 octobre 2008 dans lequel vous nous demandez notre opinion concernant le sujet susmentionné en titre. ... Par ailleurs, si les recettes brutes gagnées au Canada par l'artiste ou le sportif n'excèdent pas 15 000 $, le revenu n'est pas imposable au Canada selon le paragraphe 1 de l'article XVI de la Convention, bien qu'il puisse l'être en vertu de l'article VII ou XV de la Convention, selon le cas. ...

Income Tax Convention is relevant for the purposes of paragraphs 4 and 5 of Article XIII of the Convention? Does the term alienation in the Convention include a deemed disposition pursuant to 128.1(4) of Act? ... It is our view that, for the purposes of applying paragraphs 4 and 5 of Article XIII (Gains) of the Convention, the residency of the alienator of the property would be as determined under Article IV (Residence) of the Convention. ...

Income Tax Convention- Mineral Resource Unedited CRA Tags 7(b), 12(1)(o), 18(1)(m), 248(1) minerals 5-8539 Dear Sirs: Re:  Article 13 of the Canada-United Kingdom Income Tax Convention (the "Convention") This is in reply to your letter dated August 21, 1989.  ... We apologize for the delay in responding to you, which arose because we considered it necessary to undertake consultations with the Department of Finance in connection with subparagraph 7(b) of Article 13 of the Convention. ... Having regard to the definition of "minerals" in subsection 248(1) and the provisions of and the amendments proposed in July of 1990 to paragraphs 12(1)(0) and 18(1)(m) of the Act, paragraph 2 of Article 3 of the Convention and informal advice we have received from the Department of Energy, Mines and Resources, we are of the opinion that coal is included in "petroleum, natural gas or other related hydrocarbons" within the meaning of that term as used in paragraph 4 of Article 13 of the Convention. ...

25 July 2005 External T.I. 2005-0119811E5- Article 13 of Canada-Germany Tax Convention Unedited CRA Tags Article 13(4)(b) Principal Issues: whether an interest in a partnership, less than 50% of the value of which is attributable to immoveable property situated in a country, will be subject to tax in that country Position: Generally, no Reasons: subparagraph 4(b) of Article 13 of the Convention XXXXXXXXXX 2005-011981 T. Harris (613) 957-2114 July 25, 2005 Dear XXXXXXXXXX: Re: Article 13 of the Canada- Germany Tax Convention We are writing in response to your email message of March 7, 2005 wherein you requested our comments regarding the interpretation of Article 13 of the Canada- Germany Tax Convention (the "Convention"). ... Subparagraph 4(b) of Article 13 of the Convention provides that: "4. ...

Income Tax Convention on Capital Gains Unedited CRA Tags n/a   November 20, 1989 TO  Montreal District Office FROM  Specialty Rulings   Directorate S. ... Our position is in line with the view that intent of Article XIII(9) was to effect a transition between the status of United States resident under the 1942 Convention and his status under the 1980 Convention.  ... Under the transitional provisions, in the 1980 Convention the relief therefore is the proportion of the gain from V-Day that accrued prior to December 31, 1984 (before the coming into force of the 1980 Convention).  ...