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In general terms, where a resident of Canada receives an amount on account or in lieu of payment of, or in satisfaction of, "a superannuation or pension benefit" arising in Norway, the full amount received, before withholding taxes, is taxable under subparagraph 56(1)(a)(i) unless a specific provision of the Act or the Canada-Norway Income Tax Convention (the "Convention") applies to exclude the amount. ... The Convention was amended effective January 1, 2003. New paragraph 4 of Article 18 (Pensions, Annuities and Alimony) provides that war veterans pensions and similar allowances arising in Canada are exempt from tax in Norway as long as they are exempt from tax in Canada. Therefore, assuming Norway gives relief under Article 18 of the Convention to those payments described in paragraph 81(1)(d) of the Act, we may conclude that the last requirement listed above for paragraph 81(1)(e) has been met. ...

25 January 2012 External T.I. 2011-0416841E5- Singapore Pension Unedited CRA Tags Canada-Singapore Income Tax Convention, paragraph 56(1)(a), subparagraph 110(1)(f)(i) of the ITA. ... Under article XVII of the Convention between Canada and the Republic of Singapore (Convention), pensions and annuities arising in a Contracting State shall only be taxable in that State. Consequently, the Convention provides that a superannuation or pension benefit received from a Singapore plan will only be taxable in Singapore. ...

In other respects, you submit that a look-through approach is appropriate in determining whether members of a partnership might get the benefit of Article XI of the Canada- United States Tax Convention ("Convention"). In the context of a partnership structure, we are of the view that the partners are the taxpayers who may invoke the benefits of this Article, subject, among other things, to the rules provided under Articles IV, XI and XXIX-A of the Convention. This statement does not affect the fact that a partnership might, where necessary, be considered to be a "person" pursuant to the definition of this term in Article III for the application of the Convention. ...

Suite à la signature de la convention collective intervenue entre la Ville de XXXXXXXXXX et ses cols blancs le XXXXXXXXXX, ces derniers se sont vus verser un montant, en XXXXXXXXXX, comprenant des ajustements salariaux rétroactifs, une indemnité additionnelle et les intérêts afférents. Il s'agit d'une convention collective intervenue entre les parties suite à des négociations. ... Les ententes conclues, donnant droit aux ajustements salariaux rétroactifs par les cols blancs de la ville de XXXXXXXXXX visées par la présente, font suite à des négociations et découlent de l'établissement ou du renouvellement des conventions collectives afin d'obtenir l'intégration de la grille salariale harmonisée. ...

For the purposes of this letter, we assume that the Canadians are not resident of United States under the Canada-USA Tax Convention. ... Subsection 5(1) of the FMIOA provides that the Governor General in Council may, by order, grant to officials of specified international organizations certain of the privileges and immunities set out in the Convention on the Privileges and Immunities of the United Nations (the "U.N. Convention"). Section 18 of the U.N. Convention provides that officials of the United Nations are exempt from tax on the "salaries and emoluments" paid to them by the United Nations. ...

Income Tax Convention (the " Convention") applies to exclude the amount. ... Under paragraph 1 of Article XVII of the Convention, a pension arising in the U.K. that is paid to a resident of Canada will only be taxable in Canada and there should be no withholding tax in the U.K. on the pension payments. However, a lump-sum payment to an individual in satisfaction of all his or her entitlements under the U.K. pension plan is specifically excluded from the definition of "pension" amount under this paragraph of the Convention. ...

Income Tax Convention (the "Convention"), the U.S. has the right to tax Mr. ... Furthermore, paragraph 3(a) of Article XXIV of the Convention provides that gains of a resident of Canada which may be taxed in the U.S. in accordance with the Convention shall be deemed to arise in the United States for the purposes of Article XXIV and paragraph 2(a) of Article XXIV provides that, subject to the provisions of the Act, Canada must permit a foreign tax credit in respect of income tax paid to the United States on gains arising in the United States. As a result of these provisions in the Convention, it is our view that Mr. ...

Income Tax Convention (the "Convention"), which is equal to 50% of the U.S. social security payments received, is not deducted in computing your net income, your income will be in excess of the clawback amount and therefore your U.S. social security benefits will be fully taxed in the clawback calculation since 100% of your U.S. social security benefits are included in that calculation. ... The Canadian Income Tax Act (the "Act") requires that the deduction provided under the Convention, equal to 50% of the U.S. social security payments received by you, is only deductible for purposes of the Act in computing taxable income, therefore the deduction provided under the Convention is required to be taken on line 256 rather than line 232 of the T1 General. ... In the calculation of taxable income for these purposes, an individual who is in receipt of U.S. social security benefits is granted a deduction equal to 50% of such benefits in order to comply with the terms of the Convention. ...

Principal Issues: Is a French société en nom collectif ("SNC") that has made an irrevocable election to be taxed as a corporation in France considered a resident of France for the purposes of the Canada-France Income Tax Convention? ... Income Tax Convention. We realize that it is difficult to distinguish the case of an SNC that elects to be taxed as a corporation in France from the case of a U.S. ... While we have not reached a final decision on whether an SNC that elects to be taxed as a corporation in France is a resident of France for purposes of the Canada-France Income Tax Convention, subject to receiving confirmation of certain information, we hope we could come to a view that is consistent with our position on a U.S. ...

Sous réserve des montants exclus, l’alinéa 56(1)z) de la Loi prévoit qu’un contribuable devra inclure dans le calcul de son revenu, les sommes reçues d’une convention de retraite qu’il est raisonnable de considérer comme se rapportant à la charge ou l’emploi d’une autre personne que le contribuable. ... Toutefois, puisque l’alinéa 56(1)z) de la Loi fait référence à “une charge ou un emploi d’une autre personne que le contribuable”, cet alinéa peut s’appliquer à l’employeur pour inclure une somme reçue par lui d’une convention de retraite et qu’il n’a pas inclus en vertu de l’alinéa 12(1)n.3) de la Loi. ... La question de savoir si un régime ou un mécanisme est une convention de retraite telle que définie au paragraphe 248(1) de la Loi en est une de fait. ...