Search - convention

Convention (U5-100-18)")-- summary under Article 18 Summary Under Tax Topics- Treaties- Income Tax Conventions- Article 18 If a payment out of a RRIF qualifies as a "periodic pension payment" as defined under the Income Tax Conventions Interpretation Act, and it is paid to a resident of the U.S., the Canadian non-resident withholding tax on such payment will be 15% of the gross amount of the RRIF payment pursuant to paragraph 2(a) of Article 18 of the U.S. Convention. ...

13 July 1995 External T.I. 9505185- UK CONVENTION ART XIII- SHARES-- summary under Article 13 Summary Under Tax Topics- Treaties- Income Tax Conventions- Article 13 Capital gains realized by a U.K. shareholder on the alienation of shares of a Canadian public corporation and whose shares derived most of their value from Canadian real estate will be exempt, provided that the proceeds of disposition are remitted to or received in the U.K., as required in Article XXVII of the U.K-Canada Convention. ...

17 November 2014 External T.I. 2014-0555061E5- Canada-Japan Income Tax Convention, Article 13-- summary under Article 13 Summary Under Tax Topics- Treaties- Income Tax Conventions- Article 13 tcp gain arising in Canada Paragraph 4 of the Canada-Japan Treaty states that "Gains derived by a resident of a Contracting State from the alienation of any property other than that referred in paragraphs 1 to 3 and arising in the other Contracting State may be taxed in that other Contracting State". ... CRA responded: Pursuant to paragraph 6.3 of the Income Tax Convention Interpretation Act (Canada) (the "ITCIA"), except where a convention expressly otherwise provides, a gain from the disposition of TCP is deemed to arise in Canada. … [T]here is nothing in the Treaty that expressly provides where a gain described in paragraph 4 of Article 13 arises. ...

12 December 1994 External T.I. 9407935- PERMANENT ESTABLISHMENT-CDA-US CONVENTION-- summary under Article 5 Summary Under Tax Topics- Treaties- Income Tax Conventions- Article 5 Respecting an inquiry as to whether a software implementation project, including installation services, would result in a permanent establishment in Canada, RC noted that a project should be regarded as an installation project for purposes of Article V, paragraph 3, of the Canada-US Convention if installation is the primary and most important activity; that the fact that an implementation project may encompass some installation activities does not necessarily mean the project is an installation project; and that if it is determined that a project is an installation project, it will give rise to a permanent establishment if the duration of the project is more than 12 months, even if the installation portion of the project is less than 12 months. ...

13 June 2007 External T.I. 2007-0226261E5 F- Convention Émirats Arabes Unis-- summary under Article 4 Summary Under Tax Topics- Treaties- Income Tax Conventions- Article 4 meaning of “substantially all” in UAE Convention informed by its meaning under ITA Canco incorporated a wholly-owned subsidiary in Dubai, in the United Arab Emirates (Dubai Co), whose management and control, and the sole establishment of its business will be in Dubai. ... CRA stated: The terms "all or substantially all" and "active conduct of a trade or business" are not defined in the CAN-UAE Convention. As stated in Article 3(2) of the CAN-UAE Convention: “As regards the application of the Convention by a Contracting State at any time, any term not defined therein shall, unless the context otherwise requires, have the meaning that it has at that time under the law of that State for the purposes of the taxes to which the Convention applies.” ...

16 September 2009 External T.I. 2008-0295951E5 F- Article XVI de la Convention Canada-É.U-- summary under Article 16 Summary Under Tax Topics- Treaties- Income Tax Conventions- Article 16 $15,000 gross receipts exclusion under Art. XVI(1) of US Convention is inapplicable where the income is earned by the artist’s corporation By virtue of paragraph 1 of Article XVI of the Convention, an American artist or athlete ("Non-resident") has, in your opinion, no tax payable in Canada if his or her Canadian-source artistic or athletic income is less than $15,000. ... Convention to an American artist or athlete (the “Non-resident”) also applicable under Art. ...

30 March 2017 External T.I. 2015-0609951E5 F- Article 18 of the Canada-Turkey Income Tax Convention-- summary under Article 18 Summary Under Tax Topics- Treaties- Income Tax Conventions- Article 18 capital portion of s. 56(1)(d) is not excluded as an annuity under Canada-Turkey Treaty/RRSP annuity payments are pensions How does Art. 18 of the Canada-Turkey Treaty (the “Convention”) apply to a payment arising in Canada and paid to a resident of Turkey under: an annuity contract described in s. 12.2; an annuity contract described in s. 56(1)(d); or a contract described in para. ... An annuity payment referred to in paragraph 56(1)(d) would, in our view, be an annuity within the meaning of the Convention and the reduction in the Canadian tax rate provided for in paragraph 3 of Article 18 of the Convention would be applicable in such a case. ... The reduced rate determined under paragraph 2 of Article 18 of the Convention should therefore apply. ...

13 June 2007 External T.I. 2007-0226261E5 F- Convention Émirats Arabes Unis-- summary under Article 3 Summary Under Tax Topics- Treaties- Income Tax Conventions- Article 3 undefined term in Convention informed by its domestic interpretation by CRA CRA indicated that the meaning of “substantially all” in Art. 4(1)(b)(ii) of the Canada-UAE Convention should have its meaning under the ITA, with CRA then referring to its administrative interpretation of that term. ...

23 August 2001 External T.I. 2001-0086235 F- CONVENTIONS FISCALES A.18-- summary under Article 18 Summary Under Tax Topics- Treaties- Income Tax Conventions- Article 18 QPP and OAS were pension payments made under social security legislation for purposes of the Slovenia and Croatia treaties Regarding the tax treatment of QPP and OAS payments made to residents of Slovenia, Croatia and Germany, CCRA indicated that: Under the Slovenia Convention, since “pension” was not defined, its meaning under s. 5 – pension – (a)(ix), of the ICTCIA applied to render them pension payments. ... Under the Croatia Convention, although Art. 18(2) allowed Canada to impose withholding tax only on pensions and annuities paid in a calendar year to a resident of the other country exceeding $12,000, the definition of pension under that treaty excluded payments made under social security legislation, so that the full amount of the QPP and OAS payments was subject to Canadian withholding tax of 25%. ... Regarding the Germany Convention, CCRA commented only on Art. 18(3(c)), which it indicated would provide that “benefits paid under the German social security system to a resident of Canada will not be taxable in Canada provided that those benefits would be excluded from German taxable income if the beneficiary were a resident of Germany.” ...

17 May 2010 External T.I. 2009-0346011E5 F- Immeuble- Convention Canada- Portugal-- summary under Article 25 Summary Under Tax Topics- Treaties- Income Tax Conventions- Article 25 no discrimination in Canada taxing a Canadian resident on a Portuguese real estate gain exempted from Portuguese tax A Portuguese citizen and Canadian resident disposes of a (capital property) immovable at a gain that is not taxable under Portuguese tax law. After noting that Art. 13 of the Portugal-Canada Convention permitted Canada to tax the gain, CRA noted that the non-discrimination Article (Art. 23) was inapplicable, stating: [T]his provision provides that the individual could not be subject to Canadian taxation more onerous than that to which a Canadian citizen in the same situation could be subject. The tax treatment available to a Canadian resident individual under the tax legislation of Portugal does not affect the application of the Act and the Canada-Portugal Convention from a Canadian perspective. ...