Search - convention

Dividends-- summary under Article 10 Summary Under Tax Topics- Treaties- Income Tax Conventions- Article 10 Following the repeal of U.K. ... Convention continues to apply since individuals in the United Kingdom are still entitled to a tax credit in respect of dividends paid by a U.K. company. ...

30 November 1999 External T.I. 9826935- PERMANENT ESTABLISHMENT-- summary under Article 5 Summary Under Tax Topics- Treaties- Income Tax Conventions- Article 5 In response to an inquiry as to whether a ship of a Norwegian corporation that was outfitted for the purpose of undertaking underwater seismic surveys and that would be operated in Canadian territorial waters under a time charter agreement for approximately three years, RC stated: "In general, a ship will constitute a fixed place of business under the Convention if it is linked to a specific geographical location (i.e., by virtue of being anchored in a particular place) or if the ship operates in a geographically limited area for an extended period of time. ...

22 December 1999 External T.I. 9905145 F- ÉTABLISSEMENT STABLE AU CANADA-MALAISIE-- summary under Article 5 Summary Under Tax Topics- Treaties- Income Tax Conventions- Article 5 Canadian parent that facilitated sales of its Malay sub could be a dependent agent Canco wholly-owned a Malaysian corporation (Malayco). ... V of the Canada-Malaysia Convention. ...

2 August 2012 External T.I. 2011-0422781E5- Part XIII tax-fee to use on-line trading program-- summary under Article 12 Summary Under Tax Topics- Treaties- Income Tax Conventions- Article 12 fee for software use is not generally a royalty unless Treaty so directs The taxpayer inquired about whether Part XIII tax is payable in respect of a "licence fee" paid to a non-resident for access to "an on-line marketplace trading platform" similar to eBay, and in particular whether such fees are royalties. CRA replied that the OECD Model Convention provides that a fee for the use of computer software is not characterized as a royalty for treaty purposes, and stated that such a fee would not be a royalty unless the bilateral tax treaty in issue "includes an intellectual property clause specifically providing that payments for digital property are considered taxable as a royalty. ...

13 May 2014 External T.I. 2014-0525491E5- Emigration to Poland- Various tax considerations-- summary under Article 18 Summary Under Tax Topics- Treaties- Income Tax Conventions- Article 18 lump sum RRSP commutation not eligible for reduced withholding under Polish Treaty As "pension" was not defined in the Canada-Poland Treaty, s. 5(a) of the Income Tax Conventions Interpretation Act applied, so that all of the RPP, RRSP, OAS, CPP and QPP payments made to the Taxpayer (a former Canadian who became a Polish resident) were to be considered "pensions" for the purposes of the Treaty. ...

23 January 2012 External T.I. 2011-0418281E5- Employment income- treaty exemption-- summary under Article 15 Summary Under Tax Topics- Treaties- Income Tax Conventions- Article 15 US sub is true employer Where US Co (not having a permanent establishment in Canada) provides the services of a US-resident employee for less than 183 days to its Canadian affiliate (Canco), the position taken in technical interpretation 2011-0403551E5 that the employee's remuneration is exempt under Art.XV, para. 2 of the Canada-US Convention is not changed if there is no profit element in the reimbursement charge made by US Co to Canco nor would it change if there is no formal service contract- provided that the true and only employer of the employee both in substance and in form is US Co. ...

29 August 2012 External T.I. 2012-0433791E5- Permanent Establishment-- summary under Article 5 Summary Under Tax Topics- Treaties- Income Tax Conventions- Article 5 counting of presence on personal business A Canadian-resident employee (Mr A) of a Canadian resident corporation (Canco) provides services in the US to US businesses for 150 days in any 12-month period, with such services being Canco's only source of gross active business revenue. CRA was asked whether Mr A would be considered to be present in the US for more than 183 days for purposes of para. 9(a) of Article V of the Canada-US Convention, on the basis that Mr A was present in the US for a further 50 days in a 12-month period for personal reasons, such as shopping, vacationing and attending sporting events. ...

30 January 2013 External T.I. 2012-0449621E5 F- Belgian pension-- summary under Article 18 Summary Under Tax Topics- Treaties- Income Tax Conventions- Article 18 Belgian social security payment received by Canadan resident must be included in the personal return, but with offsetting s 110(1)(f)(i) deduction claimed Respecting the payment of a Belgian pension to a Canadian resident, CRA stated (TaxInterpretations translation): Thus, to the extent that the retirement pension of a recipient satisfies the conditions stated in paragraph 1 of Article 18 of the Convention and does not constitute a payment by virtue of social security legislation of Belgium, the sum received by the Canadian taxpayer is taxable in Canada and in Belgium. ...

15 November 2011 External T.I. 2011-0415881E5 F- Pension alimentaire pour enfants-- summary under Article 18 Summary Under Tax Topics- Treaties- Income Tax Conventions- Article 18 taxpayer not entitled to deduct child support payments upon becoming a non-resident The taxpayer was resident in Canada when ordered by a divorce decree to pay a monthly support to his ex-spouse for the exclusive benefit of their minor child (which was included in her income), but then ceased to be a resident in Canada. The taxpayer argued that he could deduct the amounts paid by virtue of Art. 18 of the applicable Convention, which provided: "[A]limony and other similar payments arising in a Contracting State [e.g. ...

24 June 2011 External T.I. 2011-0409741E5 F- Déductions d'impôt sur une bourse de recherche-- summary under Article 20 Summary Under Tax Topics- Treaties- Income Tax Conventions- Article 20 assistance received by unenrolled Chinese student towards Ph.D. thesis research assistance was Treaty-exempt A Chinese student worked at the organization’s premises on a doctoral thesis and who was not enrolled in a Canadian university received a scholarship award from it. ... After finding that the award came within s. 56(1)(o) as a research grant, CRA stated: A student who was, immediately before travelling to Canada, a resident of the People's Republic of China and who stays in Canada only to continue the student’s education or training would not be taxable in Canada on the money received to cover the student’s maintenance and education expenses pursuant to Article 19 of the [Canada-PRC] Convention and may claim a deduction pursuant to ITA subparagraph 110(1)(f)(i). ...