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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. ...

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.  ...

Stalker July 12, 2002 Dear XXXXXXXXXX: Re: Article 21 of the Canada-Poland Tax Convention (the "Convention") This is in reply to your facsimile to us dated July 6, 2002, requesting our views regarding the above-noted subject matter. ... We confirm that in determining whether or not the estate or trust income is taxable in Poland, the impact of paragraph 2 of article 23 of the Convention is not considered. ...

Harding           957-2111            Attention:  19(1) March 18, 1992 Dear Sirs: Re:  Canada-Norway Income Tax Convention (the "Convention") This is in reply to your letter of January 30, 1992 wherein you requested clarification of our position concerning the receipt of rents by a lessor who is a resident of Norway for the use of moveable property in Canada. ... Generally rental payments for movable property used in Canada and received by a corporation resident in Norway, by virtue of Article 6 of the Convention, will be exempt from tax in Canada unless the corporation carries on business in Canada through a permanent establishment. ...

La convention fiscale Canada-Roumanie (ci-après la "Convention") ne prévoit aucun allégement d'impôt à l'égard des frais de gestion, ni ne traite spécifiquement de ce type de revenu. 6. L'article 21 de la Convention stipule ce qui suit: Autres revenus 1. ... Peut-on considérer que les frais de gestion sont visés par l'article 21 de la Convention? ...

Income Tax Convention? Position: No Reasons: In our view, the payments are business profits under the Convention. ... Income Tax Convention (the "Convention") limits the rate of Canadian tax on these payments to 15%. ... Therefore, the 15% limit under Article XVIII(2) of the Convention does not apply to the Taxpayer. ...

Reasons: See subparagraph 3(g) of Article XXVI of the Convention. XXXXXXXXXX 2002-012414 S. ... Consequently, such a QDOT would not be considered resident in Canada unless the special provision of paragraph 5 of Article XXIX B of the Convention applied. ... However, we feel that the provision of subparagraph 3(g) of Article XXVI of the Convention may have application to the case at hand. ...

La définition de convention de retraite au paragraphe 248(1) de la Loi est applicable après le 8 octobre 1986.  ... L'autre régime connu comme étant le régime existant est réputé ne pas être une convention de retraite. Commme le régime existant n'est pas une convention de retraite, les dispositions concernant les RPE continueront de s'appliquer. ...

Income Tax Convention Position: Yes Reasons: Existing posistion that such corps are liable to tax in U.S. 951142 XXXXXXXXXX David R. ... Income Tax Convention (the "Convention"). We apologize for the delay in responding. Article I of the Convention provides that the Convention is generally applicable to persons who are residents of either Canada or the United States. ...

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. ...