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14 November 2007 External T.I. 2007-0253321E5- Non-resident withholding tax-- summary under Article 7 Summary Under Tax Topics- Treaties- Income Tax Conventions- Article 7 Respecting whether franchise fees paid to a U.S. resident were subject to withholding tax, the Directorate stated that: "Where a payment represents in part a royalty and in part business profits for purposes of the Treaty, a taxpayer must make reasonable efforts to separate the two. ...

5 January 1993 T.I. 922053 (November 1993 Access Letter, p. 509, ¶C180-153; Tax Window, No. 28, p. 8, ¶2404)-- summary under Article 12 Summary Under Tax Topics- Treaties- Income Tax Conventions- Article 12 Where a Canadian firm agrees with an American firm to duplicate video cassettes for sale or distribution through rental establishments for non-commercial use by the end users, the payments made for such duplication rights will not be subject to Part XIII tax, even though the source of the work might be a motion picture film. ...

3 August 2004 External T.I. 2003-005125-- summary under Article 4 Summary Under Tax Topics- Treaties- Income Tax Conventions- Article 4 Irish UCITS A corporation registered as an Undertaking for collective investment in transferable securities in Ireland would not be eligible as a resident of Ireland for purposes of the new Canada-Ireland Treaty signed on October 8, 2003 as it would not be subject to tax in Ireland. ...

25 July 2012 External T.I. 2011-0427221E5- FBAR penalties-- summary under Article 26A Summary Under Tax Topics- Treaties- Income Tax Conventions- Article 26A FBAR penalties not taxes Penalties that the US collects for failure to report Foreign Bank and Financial Accounts information under form TD F90-22.1 ("FBAR penalties") are not a "revenue claim," and CRA will therefore not assist in collecting such penalties. ...

14 January 2009 External T.I. 2008-0274271E5 F- Rente de la Suisse-- summary under Article 18 Summary Under Tax Topics- Treaties- Income Tax Conventions- Article 18 exemption under Art. 18(2) of the Canada-Switzerland treaty After noting that a Canadian resident receiving an old age pension from Switzerland could not avail of the exclusion in s. 56(1)(a)(i)(C.1) given the narrow scope of Reg.6803, CRA went on to note the exclusion for certain pensions (e.g., re Swiss government or military personnel, or alimony) in Art. 18(2) of the treaty with Switzerland. ...

17 February 1997 External T.I. 9617535- BARBADOS ENCLAVE ENTERPRISES-- summary under Article 4 Summary Under Tax Topics- Treaties- Income Tax Conventions- Article 4 After indicating that the ten-year tax holiday for Barbados Enclave Enterprises does not, by itself, disqualify them from being considered as being resident in Barbados, RC indicated that the phrase "liable to taxation" refers to "full liability to tax", being the most comprehensive form of taxation of a person under the law of Barbados (i.e., taxation based on world income). ...

15 October 1997 External T.I. 9713855- ARTICLE XIII CANADA-ISRAEL TAX TREATY-- summary under Article 13 Summary Under Tax Topics- Treaties- Income Tax Conventions- Article 13 alienation includes a deemed disposition under s. 128.1 Canada has the right to tax gains of a taxpayer from the deemed disposition of real property situate in Israel as a result of the taxpayer ceasing to be resident in Canada. ...

10 November 1997 External T.I. 9711175- FOREIGN AFFILIATES- INVESTMENT BUSINESS-- summary under Subsection 5907(11.2) Summary Under Tax Topics- Income Tax Regulations- Regulation 5907- Subsection 5907(11.2) A Barbados corporation that had International Business Corporation status in Barbados and that was ineligible for any tax benefit under the Canada-Barbados Income Tax Convention by virtue of Article XXX(3) thereof would qualify as a resident of a designated treaty country under Regulation 5907(11.2) if it was, in fact, liable to tax in Barbados on its worldwide income. ...

Limited Liability Company- Check-the-Box RULES-- summary under Article 4 Summary Under Tax Topics- Treaties- Income Tax Conventions- Article 4 check-the-box corp a Treaty resident A U.S. ...

29 July 1994 External T.I. 9418695- WITHHOLDING TAX COMPUTER SOFTWARE/SILDEN CASE-- summary under Article 12 Summary Under Tax Topics- Treaties- Income Tax Conventions- Article 12 Payments made by a Canadian resident to a U.S. resident for the right to distribute computer software would generally be taxable under s. 212(1)(d), but would not fall under the definition of royalties in Article 12 of the U.S. ...