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Stalker January 15, 2001 Dear Sirs: Re: Articles XIV, XXIX and XXIV of the Canada-U.S Income Tax Convention (the "Convention") This is in reply to your facsimile transmission of November 27, 2000 and in follow-up to our recent telephone conversations (Stalker/XXXXXXXXXX). ... We understand that you are a Canadian resident under both the Canadian Income Tax Act and the Convention. ... As a Canadian resident with no fixed base in the U.S., Article XIV (Independent Personal Services) of the Convention states that only Canada can tax your self employment income earned in the U.S. ...

22 December 2021 External T.I. 2021-0878661E5- Canadian tax on lump sum RRSP payments Unedited CRA Tags 212(1)(l), Article 17 of the Canada-New Zealand Income Tax Convention Principales Questions: What is the Canadian withholding tax rate applicable to lump sum RRSP payments to a resident of New Zealand. Position Adoptée: 25% Canadian withholding tax with no reduced rate pursuant to the Canada-New Zealand Income Tax Convention. Raisons: The 15% reduced tax rate, pursuant to Article 17 of the current Canada-New Zealand Income Tax Convention (signed on May 3, 2012 and effective August 1, 2015), only applies to periodic pension payments. ...

21 December 2009 External T.I. 2009-0330491E5- Article XXI Exemption Unedited CRA Tags Article XXI(1) Canada-United States Income Tax Convention, 1980; s.215; s. 227(8); Reg 202 Principal Issues: 1) Whether U.S. ... USNPO1 and USNPO2 are both residents of the United States for the purposes of the Convention and "qualifying persons" within the meaning of Article XXIX-A of the Convention. 2. ... Income derived by a religious, scientific, literary, educational or charitable organization (a "non-profit organization") resident in the United States that is a qualifying person under Article XXIX-A of the Convention shall be exempt from tax in Canada under Article XXI(1) of the Convention to the extent the income derived by the organization is exempt from tax in the United States. ...

Vous indiquez avoir été régi essentiellement par une convention de la société de personnes datée du XXXXXXXXXX (ci-après la " convention originale ") et un addendum à cette convention daté du XXXXXXXXXX Lors de votre retrait volontaire à titre d'associé de la société de personnes, vous affirmez que celle-ci a convenu de vous verser, à compter du XXXXXXXXXX, des mensualités de XXXXXXXXXX $ (pour un total annuel de XXXXXXXXXX $). ... De plus, le paragraphe XXXXXXXXXX de la convention originale réfère à la même indemnité dans le cas de la retraite d'un associé, alors que le paragraphe XXXXXXXXXX de la même convention réduit de moitié l'indemnité compensatoire advenant que le retrait ou le départ volontaire de l'associé. ... En l'espèce, nous ne croyons pas que les dispositions de la convention originale ayant trait à l'indemnité compensatoire peuvent nous aider à déterminer la nature des sommes que vous avez reçues de la société de personnes au cours de l'année d'imposition XXXXXXXXXX. ...

(Paragraph XVIII(1) of the Canada-United States Income Tax Convention (1980), (the "Canada-United States Tax Convention")). ... Pursuant to paragraph XVIII(5) of the Canada-United States Tax Convention, only one-half of the payments received under United States social security legislation by a Canadian resident is taxable in Canada and the said payments are tax exempt in the United States. ... Among the benefits provided under the United States social security system, retirement, survivors and disability insurance benefits are commonly referred to as the "social security benefits" covered by the Canada-United States Tax Convention. ...

However, pursuant to paragraph 2 of Article XVII of the Convention, the individual may apply to the competent authority of Canada for a waiver from, or reduction of, the withholding tax otherwise exigible. ... Where it is determined that a U.S. company is carrying on business in Canada, it remains a question of fact whether the U.S. company has a permanent establishment in Canada under Article V of the Convention. ... A U.S. company which carries on a business through a permanent establishment in Canada is subject to the provisions of Article V of the Convention and section 115 of the Act. ...

Raisons POUR POSITION ADOPTÉE: Une pension de sécurité sociale est imposable uniquement dans le pays de source, selon le paragraphe 2 de l'article 18 de la Convention Canada-Belgique. ... L'article 18- Pensions et Rentes- de la Convention fiscale entre le Canada et la Belgique en vigueur en 2002 (la Convention) stipule: 1. ... De plus, puisque la pension en question est exonérée de l'imposition au Canada par l'effet du paragraphe 2 de l'article 18 de la Convention, tel que décrit ci-dessus, le contribuable peut déduire dans le calcul de son revenu imposable le montant de ladite pension en vertu du sous-alinéa 110(1)f)(i) de la Loi. ...

Principales Questions: Est-ce que le fait qu'un propriétaire de bien qui a signé une convention de location avec un client cède subséquemment les droits, titres et intérêts dans la convention de location empêche le propriétaire d'avoir un bien admissible, tel que défini au paragraphe 127(9) de la Loi? ... Dans le cas de location d'équipement, une convention de location est signée entre Opco et son client. Cependant, immédiatement après la signature de la convention par les deux parties, Opco cède à une société de crédit tous ses droits, titres et intérêts dans ladite convention, l'équipement et ses droits de garantie ainsi que les réclamations d'assurance. ...

Furthermore, section 18 of Article V of the Convention on the Privileges and Immunities of the United Nations ("Convention") provides exemption from tax to those United Nations officials on the salaries and emoluments paid to them by the United Nations. We are not aware of any provision in the Convention that would exempt from Canadian tax pensions received from the United Nations. ... The Agency would recognize any tax exemptions granted to the employees and officials of the XXXXXXXXXX pursuant to the Convention on the Privileges and Immunities of the United Nations ("Convention"). ...

Furthermore, section 18 of Article V of the Convention on the Privileges and Immunities of the United Nations ("Convention") provides exemption from tax to those United Nations officials on the salaries and emoluments paid to them by the United Nations. We are not aware of any provision in the Convention that would exempt from Canadian tax pensions received from the United Nations. ... The Agency would recognize any tax exemptions granted to the employees and officials of the UNICEF pursuant to the Convention on the Privileges and Immunities of the United Nations ("Convention"). ...