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Reasons: Paragraph 1 to 3 of Article 6 of the Canada-United Kingdom Income Tax Convention would apply. ... Leung November 24, 2003 Dear XXXXXXXXXX: Re: The Canada-United Kingdom Income Tax Convention (the "Convention") We are writing in reply to your letter of July 3, 2003 in which you requested our view whether your interpretation of the provisions of the Convention is correct with respect to the facts of the following situation. ... Paragraphs 1 to 3 of Article 6 of the Convention read as follows: "1. ...

The Pakistani withholding tax is a tax covered by the Convention between Canada and the Islamic Republic of Pakistan for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income ("Convention") in accordance with its Article II. ... Question You ask whether Article XXII of the Convention entitles Canco to claim a foreign tax credit for the amount of taxes withheld by Pakistanco. ... In this respect, the application of Articles VII and XII of the Convention to the given hypothetical situation has to be considered. ...

Kuss Attention: XXXXXXXXXX March 10, 1995 Dear Sirs: Re: Article 21 of the Canada-Australia Income Tax Convention We are writing in reply to your letter dated March 7, 1995 requesting a technical interpretation regarding the application of Article 21 of the Canada-Australia Income Tax Convention (the "Convention") to the following hypothetical situation. Background A corporation which is resident in Australia under the Convention realizes a gain on the disposition of shares of a corporation resident in Canada. ... Absent any relief under the Convention the sale is taxable under the Act. ...

Position:- Any RRSP or 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 RRSP or RRIF payment that is not a PPP as defined in section 5 of the ITCIA (e.g. a lump-sum RRSP or RRIF payment) is not a pension for the purposes Article XI of the Convention; such a lump-sum RRSP or 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 paragraphs (b) and (c) of the definition deal with payments under an RRSP and RRIF, respectively. ... If an RRSP or RRIF payment (e.g. a lump-sum payment) is not a “periodic pension payment” as defined under section 5 of the ITCIA, such a payment would not be a pension for the purposes of Article XI of the Convention and, accordingly, such a 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 RRSP or 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 RRSP or RRIF payment that is not a PPP as defined in section 5 of the ITCIA (e.g. a lump-sum RRSP or RRIF payment) is not a pension for the purposes Article XI of the Convention; such a lump-sum RRSP or 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 paragraphs (b) and (c) of the definition deal with payments under an RRSP and RRIF, respectively. ... If an RRSP or RRIF payment (e.g. a lump-sum payment) is not a “periodic pension payment” as defined under section 5 of the ITCIA, such a payment would not be a pension for the purposes of Article XI of the Convention and, accordingly, such a 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. ...

Senécal Attention: XXXXXXXXXX June 12, 1995 Dear Sirs: Re: Article 13 of the Canada- United Kingdom Income Tax Convention This is in reply to your letter of January 5, 1995, wherein you request our opinion as to the application of subparagraphs 5(a) and 7(b) of Article 13 of the Canada- United Kingdom Income Tax Convention (the "Convention"). ... At issue is the question of whether the exception to the term "immovable property" found in subparagraph 7(b) of Article 13 of the Convention should be applied on a "look-through basis" for the purposes of subparagraph 5(a) of that Article. ... Given the fact that paragraph 5 of Article 13 of the Convention is to be applied on a look-through basis, it is our position that subparagraph 7(b) of Article 13 of the Convention, which specifically excludes property that would otherwise be immovable property, should also be applied on the same look-through basis. ...

The software maintenance fees are not "royalties" as defined in paragraph 2 of Article X of the Convention. ... Given the fact that the software maintenance fees are not considered royalties under Article X of the Convention and that Canco does not have a permanent establishment in T&T to which the management fees and software maintenance fees are attributable, the Department would consider the net income attributable to these fees earned by Canco, to the extent that they are reasonable, to be "industrial or commercial profits" (as defined in paragraph 6 of Article V of the Convention) tax exempt in T&T in accordance with the Convention. ... Instead, the provisions of Article XI of the Convention may apply. In reference to the interpretation of paragraph 2 of Article XI of the Convention, it is a question of fact whether the individual who provides services in T&T to Trinco remains an employee of Canco. ...

Income Tax Convention (1980) (the "1980 Convention") would apply to interest paid with respect to a debt obligation guaranteed by the Eximbank in connection with financing of the purchase of XXXXXXXXXX In this regard, you referred to a letter issued by XXXXXXXXXX, dated January 24, 1984, (the "January 24, 1984 letter") which you stated did not consider the possible application of Article XI of the 1980 Convention. ... Reciprocal Tax Convention (1942) did not contain a provision similar to paragraph 3(b) of Article XI of the 1980 Convention. At the time the January 24, 1984 letter was written, the 1980 Convention had not yet been ratified (It was later ratified on August 16, 1984). ...

Income Tax Convention (the Convention) in the following hypothetical fact situation: 1.       ... It is your view that Article XI(2) of the Convention provides that the tax is reduced to 15% where the beneficial owner of the interest is a U.S. resident.  In addition, Article XXI(2) of the Convention provides that interest derived by a United States exempt entity will be exempt from Canadian tax. ...

Senécal Attention: XXXXXXXXXX August 15, 1997 Dear Sirs: Re: SICAVs- Canada-Luxembourg Income Tax Convention This is in reply to your letter of May 29, 1996, wherein your requested our views as to whether certain corporate entities established in Luxembourg for investment purposes and known as "sociétés d'investissement à capital variable" (SICAVs) were covered by the provisions of the Canada-Luxembourg Income Tax Convention (the "Convention"). ... We have informed the Luxembourg competent authority that it is our department's position that SICAVs constituted and established in Luxembourg, not being liable to taxation in that State, are not considered by this department as being residents of Luxembourg as defined in paragraph 1 of Article 4 of the Convention and are, therefore, not covered by the provisions of the Convention. ... It should be noted that our department is also of the view that SICAVs constituted and established in France are not residents of France for purposes of the Canada-France Income Tax Convention (the "French Convention"). ...