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Unedited CRA Tags 248(1) "disposition" 87 Art. 13 Cda-Japan Convention Please note that the following document, although believed to be correct at the time of issue, may not represent the current position of the CCRA. ... If there is a disposition of the shares of Aco and Bco and they are TCP, then the Canada- Japan Convention (the "Convention)" will not provide any relief because: (a) paragraph 4 of Article 13 of the Convention states that gains derived by a resident of Japan from the alienation of any property (other than that referred to in paragraphs 1 to 3, which do not apply) which arise in Canada may be taxed in Canada; and (b) section 6.3 of Income Tax Conventions Interpretation Act states that gains derived from the disposition of TCP are deemed to arise in Canada. ...

Income Tax Convention (1978) (the "Convention") for the potential double taxation, assuming that the foreign relative was subject in the U.K. to foreign tax on the value at the date of death, such as an inheritance tax? ... Question 5 Paragraph 8 of Article 13 of the Convention states that Gains from the alienation of any property, other than that referred to in paragraphs 1, 2, 3, 4 and 5 of this Article shall be taxable only in the Contracting State of which the alienator is a resident. ... A, and thus would not be covered by article 21 of the Convention. The transfers from the deceased to his estate and from the estate to the Canadian resident individual would not constitute taxable events under the Convention for the Canadian resident individual. ...

Reasons: The foreign affiliate would be a resident of Barbados for the purposes of the Barbados Treaty but for paragraph 3 of Article XXX of the Barbados Treaty (which provides that the Barbados Treaty does not apply to the foreign affiliate). 2000-004736 XXXXXXXXXX Daniel Wong (613) 954-4949 June 11, 2002 Dear XXXXXXXXXX: Re: Technical Interpretation Request: the Canada-Barbados Income Tax Convention (the "Barbados Treaty") and the exempt surplus rules in Part LIX of the Income Tax Regulations ("Regulations") This is in reply to your letter of September 15, 2000 wherein you requested our opinion as to whether, in the scenario described below, (a) the income earned by a foreign affiliate ("Foreign Affiliate") of a Canadian corporation ("Canadian Corporation") from its active business carried on in Barbados will only be taxed in Barbados due to the Barbados Treaty; and (b) the Foreign Affiliate will be able to declare and pay a dividend to the Canadian Corporation tax-free. ... As the Barbados Treaty does not apply to companies that are entitled to any special tax benefit under the IBCA, paragraph 5907(11.2)(c) of the Regulations is relevant, which states "(c) where the agreement or convention entered into force before 1995, the affiliate would, at that time, be a resident of that country for the purpose of the agreement or convention but for a provision in the agreement or convention that has not been amended after 1994 and that provides that the agreement or convention does not apply to the affiliate;" It is a question of mixed fact and law whether a foreign affiliate satisfies the conditions in paragraph 5907(11.2)(c). ...

17 June 2011 External T.I. 2011-0403541E5- "employer"/ "person" Unedited CRA Tags Subparagraph 2(b) of Article XV of the Canada-US Treaty Principal Issues: At the 2008 TEI-CRA Liaison Meeting, the CRA stated that whether the word "person" or the word "employer" is used in subparagraph 2(b) of Article XV of the Fifth Protocol to the Canada-United States Convention (the "Treaty"), the intention is to determine who, in fact, is exercising the functions of employer. ... At the 2008 TEI-CRA Liaison Meeting, the CRA stated that whether the word "person" or the word "employer" is used in subparagraph 2(b) of Article XV of the Canada-United States Convention (the "Treaty"), the intention is to determine who, in fact, is exercising the functions of employer. ... Whether the word "person" or the word "employer" is used in subparagraph 2(b) of Article 15 (Income from Employment) in Canada's income tax conventions, the intention is to determine who, in fact, is exercising the functions of employer. ...

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 a particular country, the full amount received, before withholding taxes, is taxable under subparagraph 56(1)(a)(i) of the Act unless a specific provision of the Act or an income tax convention between Canada and the particular country applies to exclude the amount. Canada does not currently have an income tax convention with Hong Kong SAR. Canadian courts have confirmed that, notwithstanding the unification of Hong Kong and China, Hong Kong has maintained its own tax system and the income tax convention between Canada and China does not apply to Hong Kong SAR. ...

22 March 2013 External T.I. 2012-0458481E5- Foreign Pension Receipt CRA Tags 56(1)(a) 248(1) Cda-UK Tax Convention- Article 17 ITCIA Principal Issues: The Canadian tax implications of the receipt of income out of a foreign pension plan. ... Income Tax Convention which would exempt the amounts from Canadian income tax. ... Income Tax Convention does not prevent Canada from taxing superannuation or pension receipts. ...

L'alinéa 7(1)a) s'applique lorsque l'employé a acquis des titres en vertu d'une convention relative à une option d'achat d'actions. Quant à l'alinéa 7(1)c), il s'applique lorsque les droits de l'employé prévus par une telle convention sont dévolus à une personne ayant un lien de dépendance avec l'employé et que cette personne a acquis des titres en vertu de cette convention. ...

The provisions you referred to in your email contain the expressions "a tax convention or agreement with another country", "a tax treaty that Canada has with a particular country", and "an agreement or convention between the Government of Canada and the government of another country". We would further note that, subsection 248(1) defines tax treaty for the purposes of the Act as follows: "Tax treaty" with a country at any time means a comprehensive agreement or convention for the elimination of double taxation on income, between the Government of Canada and the government of the country, which has the force of law in Canada at that time. ...

Tax Convention ("Convention") may apply. For purposes of our response we are assuming that a provision under the Convention would not cause the Prize to be taxable in the U.S.. ...

Income Tax Convention applies to exclude the amount. Under Article 17 of the Canada-U.K. Income Tax Convention, periodic pension payments arising in a Contracting State (i.e. the UK) for the benefit and paid to a resident of the other Contracting State (i.e. ... There is no provision in Article 17 of the Convention which states that if income would be considered to be tax exempt in the UK then it would be considered to be exempt in Canada. ...