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Tax Convention Unedited CRA Tags 96 Principal Issues: Does Article XIII apply to a U.S. resident's share of a gain realized through a partnership Position: Article XIII applies Reasons: Article XIII applies to gains derived by a resident of a Contracting State 2004-010917 XXXXXXXXXX Daryl Boychuk (613) 948-5274 September 5, 2007 Dear XXXXXXXXXX: Re: Article XIII of the Canada-United States Tax Convention This is in response to your letter of December 22, 2004 in which you asked for our comments on the application of Article XIII of the Canada- United States Tax Convention (Convention) to a taxpayer's share of a capital gain realized by a partnership in the circumstances described below. ... The members of the partnership are two corporations, each of which is, at all times, a resident of the United States (U.S.) and not of Canada for the purposes of the Income Tax Act and the Convention. ... Our Comments Where a member of a partnership is a resident of the U.S. for the purposes of the Convention in the circumstances described in the hypothetical fact situation described above, Article XIII of the Convention would apply in determining if the member's share of the taxable capital gain realized by the partnership is taxable in Canada. ...

26 March 2009 External T.I. 2007-0259991E5- Article 13 Canada- Japan Income Tax Convention Unedited CRA Tags 248(1), and ITCIA s. 6; Convention Article 13, par 4 Principal Issues: Whether a capital gain realized on the sale of the shares of a Canadian private corporation by a Japanese resident is taxable in Canada? ... In circumstances where the person disposing of the shares is a resident of Japan within the meaning of Article 4 of Canada-Japan Income Tax Convention (Convention), the person is subject to tax in Canada unless relief from taxation is provided under Article 13 of the Convention. ... Section 6.3 of the Income Tax Conventions Interpretation Act (ITCIA) was enacted in 1999 and applies to dispositions of property that occur after February 23, 1998. ...

3 July 2007 External T.I. 2007-0224411E5- Teachers' Convention Travel Expenses Unedited CRA Tags 8(1)(h) 8(10) 8(1)(h.1) 8(4) Principal Issues: Whether travel expenses incurred by an Alberta teacher in complying with his or her legal and professional obligations under the Alberta School Act (1988) to attend the annual two-day teachers' convention are deductible from employment income. ... You inquired as to the deductibility from employment income under the Income Tax Act (the "Act") of travel expenses incurred by a teacher to attend a teachers' convention. ... The School Act provides that the annual two-days of professional development spent at the teachers' convention are considered "teaching days". ...

Principales Questions: Routine sur convention de retraite Position Adoptée: Commentaires généraux Raisons POUR POSITION ADOPTÉE: 5-950278 XXXXXXXXXX G. Martineau A l'attention de XXXXXXXXXX Le 6 février 1995 Mesdames, Messieurs, Objet: Convention de retraite La présente est en réponse à votre lettre du 31 janvier 1995 dans laquelle vous demandez notre opinion concernant le traitement fiscal des prestations qui seront versées par une fiducie régie par une convention de retraite. ... Les montants versés par une fiducie de convention de retraite sont assujettis à une retenue d'impôt à la source. ...

21 November 1996 External T.I. 9635065 F- CONVENTION CAN-FRANCE Unedited CRA Tags XIII 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: Est-ce que la limite d'impôt de 25% du montant du gain prévue au par. 3 de l'art XIII de la Convention Canada-France doit être calculée en fonction du gain en capital ou du gain encaital imposable? Position Adoptée: Gain en capital Raisons POUR POSITION ADOPTÉE: Libellé de art XIII de la Convention. 5-963506 XXXXXXXXXX R. ...

27 January 2011 External T.I. 2010-0384901E5- Article V, Paragraph 6(a) Canada-US Tax Convention Unedited CRA Tags Paragraph 6(a), Article V, Canada-US Tax Convention Principal Issues: Is a third party storage facility, where inventory of a U.S. resident is stored, and from where Canadian orders are shipped, deemed not to be a permanent establishment pursuant to the paragraph 6(a) of Article V of the Canada- US Tax Convention Position: Yes Reasons: Such a facility is deemed by paragraph 6(a) of Article V of the Canada- US Tax Convention not to constitute a permanent establishment if it is used solely for the purpose of storage, display, or delivery of goods belonging to the U.S. resident. XXXXXXXXXX 2010-038490 Paul Oatway January 27, 2011 Dear XXXXXXXXXX: RE: Permanent Establishment pursuant to Paragraph 6(a) of Article V of the Canada-US Convention with Respect to Taxes on Income and Capital I am writing in response to your email dated October 26, 2010 concerning the issue of whether the use of a third party storage facility in Canada by a U.S. resident company, for the purposes of storing merchandise for delivery to Canadian customers, would be a permanent establishment in Canada pursuant to the Canada-US Convention in Respect of Tax on Income and Capital (Canada-US Tax Convention). ... Article V of the Canada-US Tax Convention provides the framework for the determination of whether a resident of a Contracting State has a permanent establishment in the other Contracting State. ...

25 October 2000 External T.I. 2000-0017065 F- CONVENTION DE RETRAITE ET ASSURANCE Unedited CRA Tags 207.6(2) 207.5 56(1)x) 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. ... Position Adoptée: Non Raisons POUR POSITION Alinéa 207.6(2)d) de la Loi XXXXXXXXXX 2000- 001706 Michel Lambert À l'attention de XXXXXXXXXX Le 25 octobre 2000 Mesdames, Messieurs, Objet: Convention de retraite financée par une police d'assurance La présente fait suite à votre lettre du 23 mars 2000 dans laquelle vous demandez notre interprétation concernant les disposition de la Loi de l'impôt sur le revenu (la «Loi») relativement aux conventions de retraite. ... Puisque les montants sont réputés reçus par le bénéficiaire, nous sommes d'avis que la fiducie de convention de retraite n'a pas d'impôt de la partie XI.3 de la Loi à payer sur les montants provenant de l'intérêt dans la police. ...

10 November 2000 External T.I. 1999-0008335 F- inclusion revenu exonéré- convention fiscale Unedited CRA Tags 56 110(1)f) 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. ... Vous mentionnez que cette rente est exonérée de l'impôt sur le revenu par l'effet de la disposition de l'article 18 de la Convention Fiscale Canada-France. ... Par conséquent, malgré le fait qu'une rente de retraite puisse être exonérée de l'impôt canadien en vertu d'une convention fiscale, le montant doit être inclus au revenu en vertu de l'article 56 de la Loi. ...

26 November 2001 External T.I. 2001-0110975- Residence under an income tax convention Unedited CRA Tags 5907(1) Please note that the following document, although believed to be correct at the time of issue, may not represent the current position of the CCRA. ... Principal Issues: Whether person was "liable to tax" for the purposes of the residence article of an income tax convention. Position: Position is under review Reasons: 2001 TEI Round Table Question 14 Residence Under a Tax Convention It has been suggested that the CCRA view regarding the meaning of the phrase "liable to tax" in the residence article of a tax convention is at odds with the interpretation given to the same phrase by the Internal Revenue Service of the United States. ...

VIII, 6 Canada-US Tax Convention Unedited CRA Tags Art. VIII, 6 Canada-US Tax Convention Principal Issues: Are determinations under paragraph VIII, 6 made on a property-by-property basis or as an aggregated class? Position: property-by-property basis Reasons: Language of the Convention, treatment of similar provisions under the Income Tax Act. XXXXXXXXXX 2011-042853 Eli Kae Moore February 14, 2012 Dear XXXXXXXXXX, Re: 183 day test in Paragraph 6, Article VIII of the Convention Between Canada and the United States of America With Respect to Taxes on Income and on Capital We are responding to your electronic message of November 18, 2011 in which you requested the Canada Revenue Agency's views regarding the application of the 183 day test in Article VIII, paragraph 6, of the Canada-US Tax Convention. ...