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Reasons: Canada-Japan Income Tax Convention XXXXXXXXXX 2011-042097 N. ... Canada as explained above and provided for in article 21 of the Canada-Japan Income Tax Convention (the “Convention”) only provides relief up to the lesser of the two amounts described above and in this case it appears to be limited to the Canadian taxes otherwise payable. ... It appears that there is no specific tax relief provision provided for in the Convention in respect of spousal support. ...

You asked us to assume that an individual taxpayer is a resident of Canada for the purposes of the Canada-Germany Income Tax Convention (the "German Convention") who received dividends of $1,000 and interest of $1,000 from Germany and that German income taxes in the amounts of $150 and $200 were withheld in Germany on the dividends and interest, respectively. ... A further complication may arise as a result of the operation of the German Convention. Under Articles 10(2)(b) and 11(2) of the German Convention, Germany is prohibited from taxing a Canadian resident taxpayer at a rate in excess of 15% on the dividends and 10% on the interest, respectively. ...

10 July 2008 External T.I. 2008-0278411E5- Eligible Amount of Monetary Contributions Unedited CRA Tags 127(3) 248(31) 248(32) Principal Issues: How is the eligible amount of a monetary contribution determined where a person who makes a monetary contribution to a party becomes entitled to a ticket to the party's annual convention. ... " We also understand that, pursuant to subsection 404.2(7) of the CEA, where an individual makes a payment of fees to attend an annual, biennial or leadership convention of a particular party, that payment is a contribution to the party. ... The amount of the advantage, which must be subtracted from the amount of the monetary contributions in determining the eligible amount of monetary contributions, as defined in proposed subsection 248(31), is the fair market value of the meals and refreshments and any other such benefits which may be made available to attendees at the Convention. ...

Le droit d'imposition accordé à la Suisse par l'article XVIII de la Convention n'enlève pas celui du Canada. 5-963516 XXXXXXXXXX L. ... Toutefois, en vertu de l'article XVIII de la Convention fiscale entre le Canada et la Suisse (ci-après la «Convention»), sous réserve du paragraphe 2 de cet article, le revenu d'une rente de source Suisse peut être imposé en Suisse. ... Cependant, le droit d'imposition accordé à la Suisse par l'article XVIII de la Convention n'enlève pas celui du Canada. ...

Dans une conversation téléphonique le 26 juin 1997, vous nous avez demandé de faire l'hypothèse que les conventions de fiducie pour chacune des fiducies prévoient que les décisions doivent être prises à l'unanimité par les fiduciaires et que les fiduciaires ne peuvent être remplacés. ... Nos commentaires Il n'est pas possible de se prononcer avec certitude relativement à la situation que vous nous avez présentée parce que nous ne sommes pas certain d'avoir tous les faits qui pourraient être pertinents (par exemple, les clauses pertinentes des conventions de fiducie ou d'une convention unanime entre actionnaires s'il y a lieu). ... Par exemple, lorsque le bénéficiaire d'une fiducie a un droit absolu aux actions selon les dispositions de la convention de fiducie, l'alinéa 251(5)b) de la Loi s'applique et fait en sorte que le bénéficiaire est réputé occuper la même position relativement au contrôle de la société que si les actions lui appartenait. ...

You seek our opinion as to whether the fixed fee payable by Canco to the player pursuant to the endorsement agreements is subject to non-resident withholding under Part XIII of the Act and whether relief can be had under the Canada-United States Income Tax Convention (1980)(the "Convention"). ... As concerns the application of Article XII of the Convention, it is our view that a payment for the use of or the right to use a "trade name" in a situation such as that described above can be considered to be a payment for the use of or the right to use a "trade mark" as noted above, and consequently, a payment of any kind received as consideration for the use of or the right to use a trade-name are royalties within the meaning of paragraph 4 of Article XII of the Convention. By virtue of Article XII (2) of the Convention however, the tax charged to a resident of the United States in respect of royalties cannot exceed 10% of the royalty. ...

Income Tax Convention (the "Convention") to a hypothetical situation where we are asked to accept the following facts: Mr. ... Convention. Such a determination can only be made on a case by case basis. ... With respect to this point, it should be noted that paragraph 4 of the Commentary on Article 5 of the OECD Model Tax Convention supports the view that a "place of business" may exist where a Canadian company makes space available for a related U.S. company to perform services. ...

Le traitement fiscal de conventions de bail est une question de fait qui ne peut être déterminé qu'après un examen de chaque cas particulier incluant l'examen des documents afférents aux conventions de bail en question. ... Certains commentaires formulés lors de la conférence de l'Association canadienne d'études fiscales de 1988 clarifient cette position et ont été résumés dans les Nouvelles techniques no5 comme suit: En règle générale, nous supposons que la forme d'une convention de bail correspond au lien réel entre les parties. ... Les parties à une convention de bail ne peuvent pas se soustraire aux conséquences juridiques de la transaction en prétendant que la forme de la convention ne correspond pas au lien juridique qui les unit réellement. ...

Furthermore, it is a question of fact whether LP's substantial borrowing was in connection with the permanent establishment (if LP has such a permanent establishment) that LP has in the U.S. for the purposes of the second sentence in paragraph 6 of Article XI of the Canada-United States Income Tax Convention (the "Convention"). ... If this occurs, since at least one of the partners of LP is a Canadian resident and the interest is paid to a U.S. person, Part XIII tax is exigible, unless such payment is exempt from Canadian taxation under a provision of the Act (such as subparagraph 212(1)(b)(vii)) or the Convention. ... Where the facts of a particular situation supports a look-through approach so that a Canadian resident partner is considered to have paid the interest, the first sentence of paragraph 6 of Article XI of the Convention applies so that such interest is deemed to arise in Canada for purposes of Article XI. ...

It is your opinion that the contributions will not be taxable currently in Canada if you make an election under paragraph 7 of Article XVIII of the Canada-U.S Income Tax Convention (the "Convention"). ... Our Comments Paragraph 7 of Article XVIII of the Convention reads as follows: 7. ... As stated in paragraph 7 of Article XVIII of the Convention, the election is only in respect of "income accrued in the plan, but not distributed by the plan. ...