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26 March 2001 External T.I. 2001-0070585 F- Interaction entre Convention Canada-US et LIR-- summary under Article 13 Summary Under Tax Topics- Treaties- Income Tax Conventions- Article 13 Art. ... CCRA stated: Where paragraphs 1, 2 and 3 of Article XIII of the [Canada-US] Convention do not apply … paragraph 5 of Article XIII of the Convention may apply to a U.S. resident who disposes of property acquired on an amalgamation referred to in subsection 87(1) of the Act, even if that property replaces property that was the subject of a deemed disposition pursuant to paragraph 128.1(4)(b) of the Act when that taxpayer ceased to be resident in Canada. ...

VIII, 6 Canada-US Tax Convention-- summary under Article 8 Summary Under Tax Topics- Treaties- Income Tax Conventions- Article 8 the 183-day test in Art. VIII, para. 6 of the Canada-US Convention is applied on an item-buy-item basis (e.g., for a particular boxcar). ...

15 March 2004 External T.I. 2003-0022651E5- Canada-Mexico Income Tax Convention- Assets Tax-- summary under Article 24 Summary Under Tax Topics- Treaties- Income Tax Conventions- Article 24 The Mexican assets tax (levied annually at the rate of 1.8% on all business property, commencing after four years of business operations) was not a "tax payable in Mexico on profits, income or gains arising in Mexico" for purposes of Article 22(1) of the Canada-Mexico Convention. ...

23 August 2001 External T.I. 2001-0086235 F- CONVENTIONS FISCALES A.18-- summary under Subparagraph (a)(ix) Summary Under Tax Topics- Other Legislation/Constitution- Federal- Income Tax Conventions Interpretation Act- Section 5- Pension- Paragraph (a)- Subparagraph (a)(ix) OAS and QPP payments were “pension” payments Regarding the tax treatment of QPP and OAS payments made to residents of Slovenia, 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. ...

XXIV de la Convention Canada-France-- summary under Article 25 Summary Under Tax Topics- Treaties- Income Tax Conventions- Article 25 Art. 24(1) of Canada-France Convention would provide the principal residence exemption to a Canadian citizen if France accorded the exemption to a French national residing in Canada Regarding a capital gain realized by a Canadian citizen residing in Canada on the disposition of a residence located in France, CRA indicated that Art. 24(1) of the Canada-France Convention was “intended to ensure that nationals of a Contracting State in the same circumstances are not treated less favourably in the other Contracting State than that State's own nationals,” CRA stated: [Art. 24(1)] would require the French tax authorities to treat the gain realized by the Canadian citizen on the disposition of a residence located in France in the same way as such a gain would be treated if it were realized by an individual with French nationality who was in the same situation as the Canadian citizen, i.e. the individual resided in Canada and the residence the individual had was located in France. … [T]he Canadian citizen to whom you refer in your request will be able to benefit from the exemption for the gain realized on the disposition of the residence located in France to the extent that a person with French nationality whose situation in fact and in law is identical to the individual’s own could benefit from it. ...

26 March 2001 External T.I. 2001-0070165 F- Conventions fiscales et lois provinciales-- summary under Article 12 Summary Under Tax Topics- Treaties- Income Tax Conventions- Article 12 Canada will not reduce its withholding rate to 0% to make room for Quebec taxes imposed on the same property income The questioner noted that, in the situation of a Quebec resident with property income from Canada and whose dual residence was determined in favour of the other contracting state under Article 4 of a Canadian tax treaty and where such resident derived property income to which the treaty limited the Canadian rate of tax to 10%, senior ARQ officials had indicated that Canada should reduce its rate of withholding to 0% in light of the Quebec taxation of such income. CCRA responded: Canadian tax treaties only cover “the taxes imposed by the Government of Canada under the Income Tax Act” (see, for example, paragraph 2 of Article II of the Canada-United States Tax Convention). ... Consequently, in the situation referred to in the question submitted to senior officials of Revenu Québec at the 1996 APFF convention, the federal government would not be required to reduce its own tax rate to 0% in order to comply with the terms of the tax treaties to which it is a party. ...

26 March 2001 External T.I. 2001-0070165 F- Conventions fiscales et lois provinciales-- summary under Article 2 Summary Under Tax Topics- Treaties- Income Tax Conventions- Article 2 Canada has no obligation to absorb Quebec taxes imposed on property income with treaty-reduced withholding Where a Quebec resident who was resident in a treaty country under the tie-breaker rule was otherwise subject to both Quebec tax and Part XIII tax on property income received from Quebec, the ARQ had suggested that Canada should reduce its rate of withholding to 0%. CCRA stated: Canadian tax treaties only cover “the taxes imposed by the Government of Canada under the Income Tax Act” (see, for example, paragraph 2 of Article II of the Canada-United States Tax Convention). ... Consequently, in the situation referred to in the question submitted to senior officials of Revenu Québec at the 1996 APFF convention, the federal government would not be required to reduce its own tax rate to 0% in order to comply with the terms of the tax treaties to which it is a party. ...

12 April 2010 External T.I. 2009-0317941E5- Canada-US Tax Convention- Article XXIX A-- summary under Article 29A Summary Under Tax Topics- Treaties- Income Tax Conventions- Article 29A meaning of "paid or payable...directly or indirectly" in Art. ... Convention? CRA responded: The CRA will interpret the words "paid or payable...directly or indirectly" contained in Articles XXIX A(2)(e) and (4)(b) of the Treaty consistent with the approach we have taken in interpreting those words under subparagraph 95(2)(a)(ii) of the Act. ...

27 January 2011 External T.I. 2010-0384901E5- Article V, Paragraph 6(a) Canada-US Tax Convention-- summary under Article 5 Summary Under Tax Topics- Treaties- Income Tax Conventions- Article 5 strict interpretation of exception for merchandise facility In indicating that a third-party warehousing facility would generally not constitute a permanent establishment, CRA noted that pursuant to Art. ... Income Tax Convention, a facility in Canada is generally not deemed to be a permanent facility if it is used only to hold and deliver merchandise. ...

Tax Convention-- summary under Article 4 Summary Under Tax Topics- Treaties- Income Tax Conventions- Article 4 in the situation where a Canadian unlimited liability company ("ULC"), which is a disregarded entity for US tax purposes, pays an excessive management fee to its US parent (Xco) that is deemed to be a dividend under s. 214(4)(a) and Xco is an LLC that has two qualifying persons (ACo and BCo) as its members, Art. IV, para. 6 of the Canada-US Convention would not apply to treat the management fee as being derived by ACO and BCO because such amounts would be disregarded under the Code in this situation. ...