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Lafrenière (613) 941-2956 Le 5 avril 2013 Objet: Demande d'interprétation technique – Opposabilité d'une convention Monsieur, La présente est en réponse à votre courriel du 22 novembre 2012 dans lequel vous nous avez demandé des précisions relativement à l'opposabilité d'une convention aux autorités fiscales. ... Le Particulier réside au Canada. c) La Convention est intervenue peu de temps après l'acquisition de l'Immeuble. 2) Vos questions relativement à la Situation Donnée Vous nous demandez si le partage des revenus annuels nets de location entre Opco et le Particulier, tel que prévu par la Convention, serait acceptable aux fins fiscales. ... Compte tenu de ce qui précède et puisqu'il appert que la Convention n'est pas intervenue avant ou en même temps que le contrat apparent, nous sommes d'avis que la Convention ne pourrait pas être qualifiée de contre-lettre au sens du C.c.Q. ...

Position: Yes Reasons: The Canada-Israel Income Tax Convention does not prohibit Canada to impose tax on such gains. 971385 XXXXXXXXXX S. Leung Attention: XXXXXXXXXX October 15, 1997 Dear Sirs: Re: Article XIII of the Canada-Israel Income Tax Convention We are writing in reply to your letter of May 20, 1997 in which you requested our interpretation of Article XIII of the Canada-Israel Income Tax Convention ("the Convention") as it applies to the situation described below. ... In such a case, we are not aware of any provisions in the Convention or the Act that will provide a relief from such double taxation. ...

Position: Article 12 of Canada-Argentina Income Tax Convention dealing with royalties. Reasons: Article 12 of Canada-Argentina Income Tax Convention XXXXXXXXXX 982008 G. ... The above comments are based on our understanding of the facts and reflect our interpretation of the laws in the Act and the Convention. ...

Income Tax Convention (the "Convention"). Our Comments Opinions concerning proposed transactions involving specific taxpayers will only be provided in response to a request for an advance income tax ruling. ... Once you retire your U.S. government pension will no longer be subject to the provisions of Article XIX of the Convention. ... Instead, your U.S. source pension income will be subject to the provisions of Article XVIII of the Convention. ...

Cook April 8, 2003 Re: Technical Interpretation Request Dear XXXXXXXXXX: We are writing in reply to your letter of February 6, 2003, in which you requested our interpretation of the term "value or the greater part of their value" as used in paragraph 5(a) of Article 13 of the Canada-United Kingdom Income Tax Convention (1978) (the "Convention"). ... We note that neither the term "value or the greater part of their value" or any portion of the term is defined in the Convention. Similarly, no particular meaning is mandated by section 3 of the Income Tax Conventions Interpretation Act. ...

Les règles relatives aux ententes d'échelonnement de traitement ou aux conventions de retraite pourraient alors s'appliquer selon les circonstances. Conventions de retraite 13.      Une convention de retraite peut prévoir des avantages sociaux tels que soins hospitaliers, médicaments, assurance-vie, soins dentaires et visuels, soit conjointement avec des prestations de retraite après la retraite, soit par eux-mêmes, en autant que ces avantages sociaux ne fassent pas partie de régimes collectifs d'assurance-maladie ou d'assurance contre les accidents tels que prévus à l'exception contenue à l'alinéa 248(1) de la définition de "convention de retraite".      La question de savoir si des sommes reçues par un employeur et provenant d'une convention de retraite sont imposables ou non pour l'employeur en est une de fait. ...

USco is a resident of the United States under Article IV of the Convention and a "qualifying person" under Article XXIX-A(2) of the Convention. ... Therefore, such portion of the dividends paid by Canco will be considered to be derived by USco for the purposes of the Convention. ... In such cases, it will be necessary to apply for a refund of the taxes withheld in excess of the applicable rate under the Convention. ...

8 February 2006 External T.I. 2004-0075441E5- Employment in international traffic Unedited CRA Tags Article 14 Canada-Korea Tax Convention 110(1)(f)(i) Principal Issues: Whether Canada is precluded (by virtue of paragraph 14(3) of the Canada-Korea Tax Convention) from taxing a Canadian resident individual's income from employment in respect of personal services as a pilot aboard an aircraft operated in international traffic by an airline resident in the Republic of Korea? Position: Yes Reasons: Paragraph 3 of Article 14 exempts from Canadian tax the remuneration described above of a Canadian pilot. 2004-007544 XXXXXXXXXX Isabeau Morrissette (613) 957-2118 February 8, 2006 Dear XXXXXXXXXX: Re: Canada-Republic of Korea Tax Convention We are writing in response to your letter dated April 5, 2004 regarding the application of article 14 of the Tax Convention between Canada and the Republic of Korea (the "Convention"). ... Paragraph 1 of Article 14 of the Convention provides generally that remuneration derived by a resident of a Contracting State in respect of personal services shall be taxable only in that State unless the services are rendered in the other Contracting State. ...

Gagnon Le 30 avril 1997 Monsieur, Objet: Convention fiscale Canada-France La présente est en réponse à votre lettre du 13 janvier 1997 par laquelle vous avez demandé notre opinion concernant le paragraphe 2.a) de l'article XV de la Convention fiscale Canada-France ("Convention"). ... " prévue au paragraphe 2.a) de l'article XV de la Convention vise toute période de douze mois qui commence ou se termine durant l'année civile concernée. ... Le critère prévu au paragraphe 2.a) de l'article XV de la Convention doit être examiné à l'égard de chaque année civile. ...

In this regard, our department has informed the Luxembourg competent authority that we do not view SICAVs, constituted and established in Luxembourg, as being covered by the provisions of the Canada-Luxembourg Income Tax Convention. As a result, the Luxembourg tax authorities have informed our department that they will not entertain requests from SICAVs for certification of their residency status for purposes of the Convention between our respective countries. However, it should be noted that, in the case of SICAVs constituted and established in France, an amending Protocol to the Canada-France Income Tax Convention has been signed by Canada and the French Republic on November 30, 1995, which provides that the definition of the term "resident of a Contracting State" in paragraph 1 of Article 4 of that Convention is to be expanded in a manner which will result in Canada treating SICAVs, which have their place of effective management in France, as residents of France but only insofar as their shareholders are liable to French tax on the income of the SICAVs in respect of which the benefits of the Convention are granted. ...