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Tim Kuss XXXXXXXXXX 970396 Attention: XXXXXXXXXX June 12, 1997 Dear Sirs: Re: Article 13 of Canada-Germany Income Tax Convention This is in reply to your letter dated February 4, 1997 requesting a technical interpretation regarding the application of Article 13 of the Canada-Germany Income Tax Convention (the "Convention") to the following situation: Canco is a Canadian corporation resident in Canada under the Convention. All the issued shares of Canco (the "Canco shares") are beneficially owned by persons resident in Germany under the Convention (the "non-resident shareholders") each having a "substantial interest", within the meaning of paragraph 4 of Article 13 of the Convention, in the capital stock of Canco. ... Based on the above situation you have requested our opinion whether a gain on the disposition of the Canco shares by the non-resident shareholders would be exempt from tax in Canada by virtue of Article 13 of the Convention. ...

Position Adoptée: Non Raisons POUR POSITION ADOPTÉE: Un mécanisme existant est réputé ne pas être une convention de retraite en vertu de la règle transitoire. ... Un mécanisme existant est réputé selon la règle transitoire ne pas être une convention de retraite. Puisqu'un mécanisme existant est réputé ne pas être une convention de retraite, les revenus accumulés attribuables aux cotisations versées par l'employeur avant la date de la création du mécanisme légal (tel que prévu par la règle transitoire) ne sont pas habituellement assujettis aux règles d'imposition applicables aux conventions de retraite. ...

Yuen April 3, 2001 Dear XXXXXXXXXX: Re: Canada-Kyrgyz Tax Agreement (the "Convention") We are writing in response to your facsimile transmission to Brenda Vidal of the Saskatoon Tax Services Office dated December 15, 2000 wherein you requested a technical interpretation in respect of the Convention. ... In this regard, it is our position that paragraph (1)(a) of Article 23 of the Convention does not override subsection 126(4) because the application of that paragraph of the Convention is subject to the existing laws of Canada regarding the deduction from tax payable in Canada of tax paid in a territory outside Canada. 2. ... However, see above for the application of the Convention to employment income earned by Canadian residents in the Kyrgyz Republic in connection with the Contract. ...

Boychuk Attention: XXXXXXXXXX November 30, 1999 Dear Sirs: Re: Tax Convention Between Canada and Norway- Permanent Establishment We are writing in response to your letter of October 7, 1998 wherein you requested our views on whether a ship would constitute a "permanent establishment" within the meaning of the Canada- Norway Income Tax Convention (the "Convention") in the circumstances described below. 1. ... Nco is not resident in Canada for purposes of the Income Tax Act (the "Act") or the Convention. 3. ... You have asked whether we would consider that Nco has a permanent establishment in Canada for purposes of the Convention. ...

Income Tax Convention applies where the debt obligation has been assigned to a third party resident in the U.S.? ... Reasons: One of the reasons for the amendment to paragraph 3(d) of Article XI of the Convention in the Third Protocol was to allow for factoring of accounts receivable. ... Income Tax Convention (the "Convention") This is in reply to your letter of May 18, 2001, requesting our views regarding the above-mentioned provision of the Convention. ...

In our view, the mere fact that a United States charitable entity is exempt from taxation under the domestic taxation laws of that State, would not prevent the entity from meeting the definition of a "resident of a Contracting State" as that term is defined in paragraph 1 of Article IV of the Canada-United States Income Tax Convention (the "Convention"). It is implicit from the existence and wording of paragraph 1 of Article XXI of the Convention that exempt charitable entities would normally be considered as residents for the purposes of the Convention and thereby qualify for treaty entitlement. ... Where the exempt organization is incorporated in the United States but is also a factual resident of Canada for purposes of the Income Tax Act (the "Act"), based on central management and control being exercised in Canada, the organization would be deemed, pursuant to paragraph 3 of Article IV of the Convention, to be a resident of the United States for purposes of the Convention. ...

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

28 April 1992 External T.I. 9134875 F- Article 24 Canada-Cyprus Tax Sparing Provisions Unedited CRA Tags 20(11), 20(12)      5-913487 24(1)     O.Laurikainen      (613)957-2116 Attention: 19(1) April 28, 1992 Dear Sirs: Re: Canada-Cyprus Income Tax Convention This is in response to your letter dated December 17, 1991 requesting a technical interpretation as to the effect of Article 24 of the Canada-Cyprus Income Tax Convention (the "Convention").  ... It is our view that under paragraph 1(a) of Article 24 of the Convention the words "and unless a greater deduction or relief is provided under the laws of Canada... ... In response to your query concerning the form of certificate required for the purposes of paragraph 2(a) of Article 24 of the Convention, we note only that we are unaware of any guidelines.  ...

Income Tax Convention (the "Convention"). In brief, you have described a situation where a Canadian public corporation ("Canco") carries on a manufacturing and processing business in Canada and its assets include cash and marketable securities, land and building and Class 43 depreciable property. ... Section 3 of the Income Tax Conventions Interpretation Act ("ITCIA") reads, in part, as follows: "Notwithstanding the provisions of a convention or the Act giving the convention the force of law in Canada, it is hereby declared that the law of Canada is that, to the extent that a term in the convention is (a) not defined in the convention, (b) not fully defined in the convention, or (c) to be defined by reference to the laws of Canada, that term has, except to the extent that the context otherwise requires, the meaning it has for the purposes of the Income Tax Act,...... ... " We are also of the opinion that paragraph 3(c) of the ITCIA would include those terms defined in a convention by "reference to the taxation laws of Canada" (e.g. see the wording used in paragraph 2 of Article VI of the Convention) because the phrase "laws of Canada" is clearly broader than the phrase "taxation laws of Canada". ...