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30 January 1996 External T.I. 9519795- PERIODIC PENSION PAYMENT IN YEAR 1 OF RRIF (7224-8) Unedited CRA Tags Sec 5 of Income tax conventions interpretation act ART 18 212(1)(q) 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. ... Principal Issues: Concerns clarification on the meaning of "periodic pension payment" as defined in section 5 of the Income Tax Conventions Interpretations Act (the "ITCIA") with respect to a registered retirement income fund ("RRIF") that is established in a year. ... Middleton (613) 957-2122 Attention: XXXXXXXXXX January 30, 1996 Dear Sirs: This is in reply to your letter of July 19, 1995 concerning clarification on the meaning of "periodic pension payment" as defined in section 5 of the Income Tax Conventions Interpretations Act (the "ITCIA") with respect to a registered retirement income fund ("RRIF") that is established in a year. ...

Canada-France Principales Questions: 1) Comment un contribuable doit-il procéder afin de réclamer une exonération de l'impôt canadien dont il bénéficie en vertu du paragraphe 1 de l'Article XIX de la Convention Canada-France? ... Le Salaire constitue pour Madame XXXXXXXXXX un revenu exonéré de l'impôt canadien en vertu du paragraphe 1 de l'Article XIX de la Convention entre le Canada et la France tendant à éviter les doubles impositions et à prévenir l'évasion fiscale en matière d'impôts sur le revenu et sur la fortune (" Convention Canada-France "). 7. ... Questions 1) Comment le Salaire et la réclamation de l'exonération de l'impôt canadien dont bénéficie Madame XXXXXXXXXX en vertu de la Convention Canada-France doivent-ils être présentés à la Déclaration 2008 de celle-ci? ...

Income Tax Convention (the "Convention") will apply to the receipt of death benefits by a non-resident and Paragraph 1 of Article XXII provides that Canada may tax a death benefit in accordance with domestic tax law to the extent that it arises in Canada. ... In our view, Article XV (Dependent Personal Services) of the Convention applies to payments from an EBP. ... Payments from an RCA to U.S. residents are governed by Article XVIII (Pensions) of the Convention. ...

2 November 2012 External T.I. 2012-0438961E5- RRIF payment to a non-resident CRA Tags Income Tax Conventions Interpretation Act – Section 5. 146.3(1) Convention between the Government of Canada and the Government of the United Mexican States- Article 17 212(1)(q) Principal Issues: Withholding tax applicable to a RRIF payment to a non-resident. ... Where the non-resident is a resident of a country with which Canada has entered into an income tax convention, the 25% Part XIII tax may be reduced pursuant to that particular convention. ... The term “periodic pension payment” is defined in section 5 of the Income Tax Conventions Interpretation Act. ...

Tax Convention (the "Convention"). While the LTD plan payments would be taxable as income from employment for purposes of the Act, such income would be considered as being pension income for the purposes of applying the provisions of the Convention. This is due to the fact that paragraph 3 of Article XVIII (Pensions and Annuities) of the Convention defines the term "pensions" as including any payment under a sickness, accident or disability plan (i.e., the LTD Plan). ... As such, a U.S. resident employee receiving LTD Plan payments could file a Canadian income tax return in order to obtain a refund of any withholdings made in excess of the 15% amount specified in paragraph 2 of Article XVIII of the Convention. ...

Plus particulièrement, peut-on considérer que le contribuable a conclu une convention écrite visant l'acquisition de l'habitation? ... Parmi celles-ci, l'alinéa b) de cette définition exige que le particulier ait conclu une convention écrite avant le moment donné visant l'acquisition de l'habitation ou sa construction. Il n'existe pas de définition de « convention écrite visant l'acquisition de l'habitation » dans la Loi. ...

However, where the recipient of the payment is a US resident, the Convention Between Canada and The United States of America With Respect to Taxes on Income and on Capital ("Canada-US Convention") may apply to reduce the rate of the tax. ... In order to qualify for the 10% limitation under paragraph XII(2), the royalties must meet the definition of eligible royalties as stated in paragraph 4 of Article XII of the Canada-US Convention. ... The treatment of an oil royalty payment is covered under paragraph 2 of Article VI of the Canada-US Convention which states as follows: "For the purposes of this Convention, the term "real property" shall have the meaning which it has under the taxation laws of the Contracting State in which the property in question is situated and shall include any option or similar right in respect thereof. ...

Tax Convention Principal Issues: How should the base erosion test in subparagraph 2(e) of Article XXIX-A of the Canada-U.S. Tax Convention be applied to a qualified subchapter S subsidiary ("QSSS")? ... -source royalty income of the Canadian corporation would be exempt from U.S. withholding tax under Article XII (Royalties) of the Convention. ...

28 April 2008 External T.I. 2007-0238071E5 F- Voiturier public Unedited CRA Tags Article VIII de la Convention fiscale Canada-É.U. Principal Issues: Est-ce qu'un contribuable doit être propriétaire des véhicules à moteur pour être considéré comme étant engagé dans l'exploitation des véhicules à moteur à titre de voiturier public aux fins du paragraphe 4 de l'article VIII de la Convention fiscale entre le Canada et les États-Unis? ... XXXXXXXXXX 2007-023807 Sylvie Labarre, CA Le 28 avril 2008 Madame, Objet: Voiturier public La présente est en réponse à votre lettre du 24 mai 2007 dans laquelle vous nous demandez notre opinion concernant l'application de l'article VIII de la Convention fiscale de 1980 entre le Canada et les États-Unis d'Amérique (ci-après la " Convention "). ...

The fact that the employee is not resident in the foreign country under the income tax convention with Canada is not relevant. 2008-029522 XXXXXXXXXX S.E. ... Article 4 of the Canada-XXXXXXXXXX Income Tax Convention (the "Convention") provides that an individual must be a national of the XXXXXXXXXX in order to be a resident of the XXXXXXXXXX for purposes of the Convention. As a result, the employees will generally not qualify as residents of the XXXXXXXXXX for purposes of the Convention. ...