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The Fifth Protocol to the Canada-United States Income Tax Convention (the Convention) includes amendments to Article XVIII of the Convention which, in general, permit individuals residing in one country and working in the other (generally referred to as "Cross-Border Commuters") to deduct contributions they make to a plan or arrangement in the country where they work provided certain conditions are met. ... However, Annex B of the Diplomatic Notes to the Convention, dated September 21, 2007, states: "In the case of the United States, the term "qualifying retirement plan" shall include the following and any identical or substantially similar plan that is established pursuant to legislation introduced after the date of signature of the Protocol: qualified plans under section 401(a) of the Internal Revenue Code (including section 401(k) arrangements), individual retirement plans that are part of a simplified employee pension plan that satisfies section 408(k), section 408(p) simple retirement accounts, section 403(a) qualified annuity plans, section 403(b) plans, section 457(g) trusts providing benefits under section 457(b) plans, the Thrift Savings Fund (section 7701(j)), and any individual retirement account under section 408(a) that is funded exclusively by rollover contributions from one or more of the preceding plans. ...

Income Tax Convention (1980). As stated in paragraph 11 of Information Circular IC 71-17R5, Requests for Competent Authority Assistance under Canada's Tax Conventions, a taxpayer should approach the competent authority of the country in which the taxpayer asserts residency for the purpose of the tax convention. ... Income Tax Convention (1980), the Canadian beneficiaries would be required to include the amount of the Trust's income that is payable to them in the year it is earned in their income for that year. ...

Principal Issues: Whether paragraph 6(b) of Article XVIII of the Canada-U.S. convention will continue to apply now that new rules for child support have been legislated. ... Income Tax Convention (1980) (the Convention). Under paragraph 6(b), Canada exempts from taxation the amount that would be excluded from taxable income in the United States if the recipient Canadian resident were a resident of the United States. We are not aware of any proposed change to this provision of the Convention. ...

Income Tax Convention (the "Convention"). As your inquiry concerns completed business transactions carried out by XXXXXXXXXX it falls outside the authority of this office. ... As you know, the recent Protocol amending the Convention to provide for an exemption for payments in respect of the right to use computer software is only effective for such amounts paid or credited on or after January 1, 1996. ... On the other hand, if your software is subject to a license agreement where it is clear that the customer was aware of its terms (usually verified by signing the license agreement) when acquiring the software, the software would be considered custom software and payments for its use would be subject to withholding tax in 1995 at a reduced rate of 10% of the gross amount of the payments as set out in the Convention. ...

Income Tax Convention (1980) (the "Convention"). Shrink-wrap or packaged computer software is generally packaged under a plastic or shrink-wrapped cover. ... If this is the case, it would have been appropriate for your client to have deducted Canadian withholding tax from the gross amount of the payment for the use of such software at the reduced rate of 10% as provided under the Convention. Pursuant to the Protocol (signed on August 31, 1994) amending the Convention, payments for the use of, or the right to use, computer software (including custom computer software) derived by a resident of the United States from a resident of Canada shall be exempt from taxation in Canada. ...

Plus spécifiquement vous demandez notre opinion concernant la date d'acquisition d'un bien qui fait l'objet d'une convention de bail avec option d'achat. ... Le Bulletin d'interprétation IT-233R en date du 11 février 1983, expose la position du Ministère relativement aux conventions de bail avec option. ... Par ailleurs, nous sommes d'opinion qu'une analyse jurisprudentielle relativement aux conventions de bail avec option, doit également tenir compte, entre autres, des causes Fortin &Moreau Inc. v. ...

However, we wish to bring your attention to recently proposed changes to both the Income Tax Act and the Canada-United States Income Tax Convention ("Convention") which will affect the taxation of your CPP benefits. As stated in our previous letter, a resident of the United States, who is in receipt of benefits paid under the social security legislation of Canada, is exempt from taxation in Canada on these benefits and is taxable in the United States on only one-half of the total amount of the benefit by virtue of paragraph 5 of Article XVIII of the Convention. However, a Protocol amending the Convention was signed on March 17, 1995. ...

Une convention entre actionnaires serait signée par tous les actionnaires de la société ABC. ... Vous êtes d'avis que cette catégorie rencontrerait les conditions de ce paragraphe puisque notamment leurs droits de vote seraient restreints par " une convention y relative ". ... La condition de l'alinéa 256(1.1)b) prévoit que, selon les caractéristiques de la catégorie ou selon une convention y relative, les actions ne confèrent pas de droit de vote. ...

Income Tax Convention (the "current Treaty"), pensions arising in Canada and paid to a resident of the U.K. who is the beneficial owner thereof are taxable only in the U.K. ... For more information, see the Information Circular 76-12R5, Applicable Rate of Part XIII Tax on Amounts Paid or Credited to Persons in Countries With Which Canada Has A Tax Convention. ... Income Tax Convention was amended on May 7, 2003 (the "amended treaty"), effective January 1, 2005 in respect of withholding taxes. ...

XXXXXXXXXX 2001-006988 Eliza Erskine April 5, 2001 Dear XXXXXXXXXX: Re: Residency Status for Income Tax Convention Purposes of Individuals Taxed on a Remittance Basis- McFadyen Decision This is in reply to your letter of February 6, 2001, asking us to comment on the decision of Judge Garon in McFadyen v. ... McFadyen was not resident in Japan for purposes of the Canada-Japan Income Tax Convention), was based principally on the fact that the taxpayer had not demonstrated that he had actually paid any tax to the Japanese government, or that he was even subject to tax in Japan (on a remittance basis or otherwise). ... Generally, our position continues to be that individuals who are subject to tax on a remittance basis in a contracting state are liable to tax in that state on a world income basis and, therefore, are not precluded from being resident in that state for the purposes of paragraph 1 of the residence article of an income tax convention. ...