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However, since Canada and the US have signed an agreement for the Avoidance of Double Taxation with Respect to Taxes on Income and on Capital (the "Convention"), the convention must be considered to determine which country has the right to tax. ... Paragraph 9 was added to the Convention through the 2007 Protocol and has implications for enterprises which provide services in the other Contracting State. ... The Technical Explanation to the Convention states in part: The first test as provided in subparagraph 9(a) of Article V has two parts. ...

Even if it is appropriate to consider such a result as double taxation, unfortunately there is no provision in the Convention or the Act to relieve such double taxation, even after taking into account paragraph 3(g) of Article XXVI of the Convention. ... X's death for the purposes of paragraph 6(a)(ii) of Article XXIV B of the Convention. ... X as a Canadian resident under the Convention (without reference to the savings clause therein) and thus may not be considered to be sourced in the U.S. within the meaning of paragraph 3 of Article XXIV of the Convention. ...

Est-ce que le temps calculé selon la convention aux fins de cette indemnité de temps de transport fait partie des heures assurables aux fins de cette même loi? ... Faits Vous n'avez pas fait parvenir une copie de la convention collective qui vous régit spécifiquement et nous n'avions aucune indication sur votre métier. ... Pour ce qui est de l'avion, dans certaines conventions, on prévoit un maximum de huit heures par jour. ...

The Fourth Protocol amended the Canada-US Tax Convention, effective January 1, 1996, to allow the pension benefit to be taxed in the country in which the recipient lives. ... However, pension income, other than United States social security income, is not taxable in Canada if it would be excluded from taxation in the United States if the recipient were a resident thereof (paragraph XVIII(1) of the Canada- United States Income Tax Convention (1980), (the "Canada- United States Tax Convention")). ... United States social security income A recent amendment to the Canada- United States Tax Convention, which came into force on December 16, 1997, means that U. ...

3 October 2014 External T.I. 2013-0509751E5- RRSP or RRIF payments to a resident of New Zealand CRA Tags Income Tax Conventions Interpretation Act 5 Treaties Article XVIII 212(1)(l) 212(1)(q) Principal Issues: What is the main difference between the treatment of a lump sum pension payment from an RRSP or a RRIF in Canada to a resident of New Zealand under the current Convention Between the Government of Canada and the Government of New Zealand signed on May 13, 1980 and the Convention between Canada and New Zealand for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with Respect to Taxes on Income signed on May 3, 2012 which has not entered into force as of the date of this letter? ... We have previously outlined our position, which has not changed as of the date of this letter, regarding the tax treatment of RRSP and RRIF payments paid to residents of New Zealand under the current Canada – New Zealand Income Tax Convention (Current Treaty). ... A "pension" is defined in section 5 of the Income Tax Conventions Interpretation Act (ITCIA) as including, for payments that arise in Canada, any RRSP or RRIF payments (lump-sum or periodic). ...

Reasons: Part I- A retiring allowance, as defined in subsection 248(1), would not be considered remuneration described in subparagraph 115(2)(e)(i) of the Act; Part XIII- 212(1)(j.1) would apply, however, the Convention with France would give relief. ... As such, absent relief under the Convention between Canada and France for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with respect to Taxes on Income and on Capital (the "Convention"), a 25% withholding tax would, pursuant to paragraph 212(1)(j.1), apply to such a lump sum payment. The Convention Whether Article XV or XXI of the Convention were to apply to a lump sum payment such as that described above, the payment would be exempt from Canadian tax by virtue of the Convention because: a. if Article XV were to apply– such a lump sum payment would not be in respect of employment exercised in Canada; or b. if Article XXI were to apply – such a lump sum payment would not be derived from sources in Canada. ...

Are Y Co. shares shares the value of which is derived principally from immovable property situated in Canada for the purposes of Article 13(4) of the Canada-Luxembourg tax convention? ... XXXXXXXXXX 2005-014448 Sylvie Labarre, CA December 4, 2007 Dear Sir: Re: Article 13 of the Canada-Luxembourg Income Tax Convention This is in reply to your fax of July 28, 2005 in which you requested our views on paragraph 4 of Article 13 of the Canada-Luxembourg Income Tax Convention (hereinafter the "Treaty"). ... To take such a view would require that we apply the same meaning for the expression "derived from" used in the Treaty as for the expression "consist of" used in other income tax conventions. ...

Chatel July 25, 2003 Dear XXXXXXXXXX: Re: Your Status in Respect of the Canada-Japan Income Tax Convention We are writing in response to your letter of May 14, 2003, wherein you request our opinion regarding the application of the Canada-Japan Income Tax Convention (the "Convention") to your situation. ... Either Article 14 or 15 of the Convention may apply to your situation, depending on the nature of your relationship with the Japan University, that is, whether you are an independent consultant or an employee. According to Article 14 of the Convention, professional services rendered in Japan by a Canadian resident are taxable only in Japan where the Canadian resident has a fixed base regularly available to him in Japan. ...

Whether or not your wife will have Mexican tax consequences on the above-noted transfer should be confirmed by reference to the Mexican tax rules and the Canada-Mexico Income Tax Convention. ... Since the Canada-Mexico Income Tax Convention ("Convention") does not have a definition of "pension", payments out of a Canadian RRSP will be considered "pension payments" for purposes of the Convention pursuant to the Income Tax Conventions Interpretations Act. However, paragraph 2 of Article 18 of the Convention only allows a reduction of the 25% rate in the case of periodic pension payments. ...

Nous avons indiqué à la table ronde de 1998 de CALU que cette position s’appliquait aussi pour déterminer la raisonnabilité des cotisations versées à une convention de retraite au bénéfice d’un actionnaire-dirigeant. Toutefois, il est à remarquer que l’on doit en premier lieu s’assurer que le mécanisme, dont il est question, est en effet une convention de retraite telle que définie au paragraphe 248(1) de la Loi de l’impôt sur le revenu (la “Loi”). ... Nous sommes d’avis que dans une situation où un actionnaire-dirigeant renonce à une partie importante de son salaire ou boni auquel il a droit pour services rendus, en échange d’un versement comme cotisation à une convention de retraite, le Ministère pourrait mettre en doute l’existence d’une convention de retraite puisque la cotisation versée par l’employeur pourrait ne pas se rapporter à des avantages qui sont à recevoir au moment de sa retraite. ...