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In particular, you have described a situation where an individual is a resident of Canada for purposes of the Act but the individual is considered a resident of another country for purposes of Canada’s income tax convention with that other country. ... In this regard, it is only in situations where the treaty provides that gains from the alienation of such property “shall be taxable only” in one or other of the contracting states which would give that contracting state an exclusive right to tax such gains (see for example, paragraph 4 of Article XIII of the Canada- United States Income Tax Convention, 1980); and (c) the Department’s general position as set out in paragraph 3 of Interpretation Bulletin IT-395R is that any capital gain or loss resulting from a deemed disposition is not considered to be from a foreign source, regardless of the geographic location of the property. ...

It also applies to payments made to employees or members of the organization to assist them in covering their expenses to attend various conventions and meetings as delegates on behalf of the association, provided attendance at such conventions and meetings is to further the aims and objectives of the organization. ...

11 May 1994 External T.I. 9337515- Rémunération déposée dans un fonds en fiducie Unedited CRA Tags 5(1), 6(1)(a), 6(11), 6(1)(h) PRINCIPALES QUESTIONS: La rémunération qu'un professeur verserait dans un poste budgétaire de son secteur d'enseignement suite à un choix exercé en vertu d'une clause d'une convention collective et qui servirait à payer les frais d'activités professionnelles est-elle imposable? ... Dans une situation semblable à celle que vous nous soumettez et compte tenu des informations succinctes dont nous disposons, nous sommes portés à croire que le paiement d'un salaire auquel aurait droit un professeur et pour lequel il donnerait instruction à son employeur en vertu d'une clause de sa convention collective de le faire déposer dans un compte de banque pour son bénéfice ou pour le bénéfice d'une autre personne à qui le professeur désire voir accorder ce paiement devrait être inclus dans le calcul du revenu de charge et d'emploi du professeur pour l'année d'imposition où le paiement est effectué par son employeur. ...

Le paragraphe 44 du Bulletin d'interprétation IT-64R3 du 9 mars 1992 indique qu'«il faut produire une nouvelle convention sur la formule T2013 pour chaque année d'imposition.» ... Le paragraphe 48 du bulletin précité indique que la société, visée à l'alinéa 125(5)a) de la Loi, n'a pas à produire une nouvelle convention sur la formule T2013 pour la deuxième année d'imposition survenant dans l'année civile puisque le plafond des affaires pour cette deuxième année d'imposition est le même montant que celui convenu pour sa première année d'imposition. ...

Income Tax Convention (1980). Where the taxation of a lump sum distributed from a pension plan and transferred into an IRA has been deferred under paragraph 1 of article XVIII of the Convention, any payment received out of the IRA will be received as a pension benefit and included in computing the taxpayer's income under subparagraph 56(1)(a)(i) of the Act. ...

Tax Convention (1980) which would provide a step-up in the cost base to the Canadian beneficiary. ... Tax Convention, we are not aware of any provision which would allow the Canadian beneficiary to step up his or her cost base of property distributed from a non-resident trust in the circumstances described in your letter. ...

It also applies to payments made to employees or members of the organization to assist them in covering their expenses to attend various conventions and meetings as delegates on behalf of the organization, provided attendance at such conventions and meetings is to further the aims and objectives of the organization. ...

Income Tax Convention (available at http://www.fin.gc.ca/treaties/USA_e.html), any portion of your pension payment arising in the U.S. will be exempt from taxation in Canada, if that portion would not be included in your U.S. taxable income if you were a resident of the U.S. ... Income Tax Convention, although, generally speaking, the provinces do respect the provisions of Canada's income tax treaties. ...

These provisions are similar to a large extent to those found in section 400 of the ITR and Article 5 of the OECD Model Convention. ... The case of Dudney (2000 DTC 6169, FCA) deals with the issue of PEs with respect to the Canada-United States Income Tax Convention. ...

Income Tax Convention, in our view, neither paragraph 1 nor 2 of Article 17 of the Convention will preclude the taxation by Canada of the pension receipt or the annuity in the manner described above. ...