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Principal Issues: Whether the U.S. charitable organization can be considered to be a qualified donee for purposes of section 149.1 of the Act pursuant to Article XXI(6) of the Canada-United States Income Tax Convention (the "Convention") Position: No Reasons: Article XXI(6) of the Convention merely treaty gifts to U.S. charities as gifts to Canadian registered charities if certain conditions are met. ... Leung Attention: XXXXXXXXXX February 27, 1998 Dear Sirs: Re: Article XXI(6) of the Canada-United States Income Tax Convention (the "Convention") We are writing in response to your letter of October 17, 1997 in which you requested our interpretation of Article XXI(6) of the Convention with respect to the following hypothetical fact situation. ... Furthermore, relief is only provided under paragraph 6 of Article XXI of the Convention to a resident of Canada who has U.S. source income in the year a gift was made by the resident to a U.S. organization. ...

Est-ce que l'expression «convention écrite» inclus convention entre actionnaires qui prévoit choix entre rachat des actions par la société ou achat des actions par les actionnaires survivants? ... Une convention entre actionnaires est généralement considérée aux fins de ce type de clause transitoire une convention écrite si la convention entre actionnaires prévoit toutes les clauses nécessaires (y compris le critère de fixation du prix d'achat des actions) à la disposition des actions d'une société par la succession d'un actionnaire décédé en faveur de la société ou des actionnaires survivants. ... En ce qui concerne votre question sur la signature d'une convention entre l'actionnaire unique d'une société et cette société, nous ne sommes pas en mesure de faire des commentaires sans connaître le contenu de la convention reliée à la liquidation de la société et les procédures suivies pour que la liquidation se conforme à la loi sur les sociétés applicable à la société. ...

Subject to any relief provided in the Convention, the UK may also tax a Canadian resident on income from sources in the UK. ... Once the income of a taxpayer is determined under the Act, he can then turn to the provisions of the Convention for a relief. ... In your example, the FTC provisions of the Convention do not enhance the FTCs that are already provided in the Act. ...

Convention Article V, paragraph 7 Principal Issues: Whether a permanent establishment would not exist in Canada because of the Canada-U.S. ... Tax Convention (the "Convention"), Article V, paragraph 7. The circumstances described in your letter appear to relate to a factual situation, involving specific taxpayers. ... However, since Usco is a resident of the United States for purposes of the Convention, Canada would maintain its right to tax Usco's business income in Canada only if Usco carried on the business through a permanent establishment in Canada (Convention, Articles IV and VII). ...

Since you have indicated that this is a $200,000 taxable distribution in the U.S., we assume paragraph 1 of Article XVIII of the Canada-United States Income Tax Convention (the "Convention") would maintain Canada's right to tax the full amount of the lump-sum payment. ... It should also be noted that, in this case, none of the provisions of the Convention obliges Canada to provide a credit for such tax. ... Any amount of tax imposed by the U.S. in excess of that rate should be refunded by the U.S. pursuant to Article XXIV of the Convention. ...

Leung September 18, 2002 Dear XXXXXXXXXX: Re: Foreign Tax Credit and Article 21 of the Canada-China Income Tax Agreement (the "Convention") We are writing in reply to your letter of July 17, 2002, in which you requested our confirmation of your interpretation of paragraph 2 of Article 21 of the Convention with respect to the amount of foreign tax credit that Canada would provide to a Canadian resident corporation which receives royalty payments for technical know-how from a person resident in the People's Republic of China ("China"). Your interpretation is that even though Chinese taxes with respect to royalty payments are exempt or reduced by virtue of certain legislations of China described in subparagraphs 2(a), 2(b), 2(c) and 2(d) of Article 21 of the Convention, Canada is obliged to provide a foreign tax credit for such taxes to the extent of 15% of the gross payments of the royalties pursuant to clause 2(e)(III) of Article 21 of the Convention. ... Other Comments We offer no comments as to the applicability of subparagraph 2(d) of Article 21 of the Convention to Article 19 of the Income Tax Law of the People's Republic of China for Enterprises with Foreign Investment and Foreign Enterprises referred to in your letter. ...

Vous mentionnez que dans toute compagnie privée où l'on retrouve plusieurs actionnaires, il est de pratique courante que ces derniers signent entre eux une convention d'actionnaires.  ... Il est fréquent, dans les conventions d'actionnaires, de retrouver des dispositions restreignant le transfert et la vente des actions pour les fins des objectifs mentionnes ci-dessus.  ... L'offre dont il est question est sujette à une condition suspensive et, le jour où l'une des conditions visées par la convention se produit, l'offre devient opposable à l'actionnaire concerné. ...

De manière plus précise et aux termes d'une convention par écrit (ci-après la " Convention "), OPCO " concèderait " à une personne (ci-après l' " Acheteur ") un habitacle ou une crypte dans un columbarium ou mausolée et ce, pour servir exclusivement de sépulture. Vous nous avez fourni un exemplaire de la Convention type qui serait utilisé dans les circonstances. ... OPCO contracterait par ailleurs les engagements suivants aux termes de la Convention. ...

Convention on the Taxation of Income and Capital (the "Convention") grants Canada the exclusive right to tax benefits under the social security legislation in the U.S. received by a resident of Canada. ... Where paragraph 5 of Article XVIII of the Convention applies, paragraph 110(1)(h) of the Act may provide an additional deduction from taxable income for individuals in receipt of benefits under the social security legislation in the U.S. ... Article 2 of the Technical Explanations of the Fourth Protocol of the Convention provides an explanation of paragraph 5(a) of Article XVIII of the Convention. ...

Section 3 of the Inter-American Development Bank Privileges and Immunities Order (footnote 2) (the "IDB Order") indicates that the Organization, IDB, shall be entitled to certain privileges and immunities that are set forth in the Articles of the Convention on the Privileges and Immunities of the United Nations (footnote 3) (the "UN Convention") as follows: 3. (1) The Organization shall have in Canada the legal capacities of a body corporate and shall, to such extent as may be required for the performance of its functions, have the privileges and immunities set forth in Articles II and III of the Convention. (2) Representatives of states and governments that are Members of the Organization shall have in Canada, to such extent as may be required for the performance of their functions, the privileges and immunities set forth in Article IV of the Convention for representatives of Members. (3) Officials of the Organizations shall have in Canada, to such extent as may be required for the performance of their functions, the privileges and immunities set forth in Article V of the Convention for officials of the United Nations. (4) Experts performing missions for the Organization shall have in Canada, to such extent as may be required for the performance of their functions, the privileges and immunities set forth in Article VI of the Convention for experts on missions for the United Nations. ... X and potentially provide the privileges and immunities set forth in Article V of the UN Convention for officials of the United Nations. Paragraph (b) of Section 18 of Article V of the UN Convention provides that officials are "exempt from taxation on the salaries and emoluments paid to them". ...