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In a situation where there is an exemption by the provisions of a tax treaty, the amount of the pension would be included in the income pursuant to subparagraph 56(1)(a)(i) of the Act and a corresponding amount would be deducted from the taxable income under subparagraph 110(1)(f)(i) of the Act as an amount exempt from income tax in Canada because of a provision contained in a tax convention or agreement with another country that has the force of law in Canada. ... Paragraph 2 of Article XVIII of the Convention between Canada and Italy that entered into force on December 24, 1980 (or paragraph 3(a) of Article 18 of the Convention between the Government of Canada and the Government of the Italian Republic that is not in force yet) provides that pensions paid by, or out of funds created by, the Italian State or a political or administrative subdivision or a local authority thereof to an individual in respect of services rendered to that State or subdivision or authority shall be taxable only in Italy. ...

Raisons: Ces montants ne sont pas reçus en exécution d'une ordonnance ou d'un jugement compétent, d'une sentence arbitrale ou d'un contrat par lequel le payeur et le particulier mettent fin à une procédure judiciaire car ils résultent d'ententes conclues dans le cadre du processus de négociations extrajudiciaires en vue d'obtenir la parité salariale et de l'établissement ou le renouvellement de conventions collectives. 2007-026108 XXXXXXXXXX Lucie Allaire, avocate, CGA, D. ... Ces montants, incluant des ajustements salariaux rétroactifs, une indemnité compensatoire et intérêts résultent d'ententes conclues entre les parties syndicales et les XXXXXXXXXX dans le cadre de négociations extrajudiciaires et de l'établissement ou le renouvellement de conventions collectives. ... Les ententes conclues, donnant droit aux ajustements salariaux rétroactifs par les XXXXXXXXXX visées par la présente, font suite à des négociations et découlent de l'établissement ou le renouvellement de conventions collectives. ...

Paragraph 1 of Article XIII of the Canada-Denmark Income Tax Convention states that gains from the alienation of immovable property may be taxed in the Contracting State (in this case, Denmark) in which such property is situated. ... There is no provision in the Canada-Denmark Income Tax Convention that would allow us to conclude otherwise because that Convention does not apply to the inheritance tax or estate duty, pursuant to subparagraph 3(b) of Article 2. ...

Income Tax 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 Department. ... Principal Issues: In a parent and a subsidiary situation, whether the transfer of the parent's know-how to the subsidiary constitutes a franchise agreement for purposes of paragraph 3(c) of the Canada-United States Income Tax Convention (1980). ... Wong XXXXXXXXXX 970018 Attention: XXXXXXXXXX October 15, 1997 Dear Sirs: Re: Treaty Definition of “Franchise Agreement” We are writing in response to your letter of January 3, 1997 wherein you requested our comments on whether a cross border know-how agreement would be considered a “franchise agreement” for the purposes of paragraph 3(c) of Article XII of the Canada-United States Income Tax Convention (1980) (“Treaty”). ...

We assume that your question relates to whether payments out of or under an EPS to a Canadian resident beneficiary are exempt from income taxation under the Canada- United Kingdom Tax Convention (1978) (the “Convention”). Under the Convention, a pension payment, which includes a payment out of a superannuation, pension or retirement plan according to Article XVII(3), arising in the United Kingdom (the “UK”) and paid to a Canadian resident is only taxable in Canada pursuant to Article XVII(1)). ...

Income Tax Convention (1978) (hereinafter "Convention) the beneficial owner of periodic payments from pension income arising in Canada but paid to a resident of the United Kingdom, is taxable only in the United Kingdom. For your reference we are enclosing a copy of Article XVII of this Convention. ...

Furthermore, it is our understanding that the tax is covered by the Tax Convention between Canada and the United Mexican States (the "Convention"). That is, the exemption in Article 13 of the Convention would, if otherwise applicable, apply to exempt a resident of Canada from such a tax. ...

Income Tax Convention (the "Convention") in Article 1 of the Protocol. ... In our view, contributions to the CSRS are not "United States social security taxes" as referred to in IT-122R2, the Protocol or the Convention and such contributions do not qualify as "non-business-income taxes" for purposes of claiming a foreign tax credit under section 126 of the Act. ...

Income Tax Convention (the "Convention"). If the LLC's mind and management is in Canada, the company will not be a foreign affiliate but will be taxed under the Act as a resident of Canada. On the other hand, where the mind and management of the LLC is situated in the U.S., resulting in the LLC not being considered a resident of Canada for purposes of the Act, it will not be considered as being a resident of either Contracting State for purposes of the Convention, if it is treated as a partnership for purposes of the Code. ...

Unedited CRA Tags 2(3)(c) Art. 13, p. 1, Canada-XXXXXXXXXX Income Tax 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. ... Position: Yes Reasons: The property is taxable Canadian property, the proceeds of disposition are deemed to be at fair market value, and Canada retains its right to tax pursuant to the Canada-XXXXXXXXXX Income Tax Convention. ... Pursuant to Article 13, paragraph 1, of the Canada- XXXXXXXXXX Income Tax Convention, Canada retains its right to tax the gain derived by the Non-resident from the disposition of any portion of the Property. ...