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.-- summary under Article 16 Summary Under Tax Topics- Treaties- Income Tax Conventions- Article 16 income earned by S Corp. of US athlete was taxable under Art. 16 Regarding income earned by a US-resident athlete from Canadian activities through an “S Corp.”, CCRA referred to the provisions of Art. XVI of the Canada-US Treaty, and stated: Although the provisions of Articles VII (Business Profits) and XIV (Independent Personal Services) of the Convention do not allow Canada to tax the income allocated by the athlete to another person because the latter does not have a permanent establishment (or fixed place of business) in Canada, paragraph 2 of Article XVI of the Convention constitutes an exception that allows Canada to tax the income accruing to the other person who is a resident of the United States. In other words, under the provisions of paragraph 2 of Article XVI of the Convention, Canada may tax the income of a corporation owned by the athlete (for example, an "S corporation") to the extent that such income is attributable to activities carried on in Canada by the athlete, regardless of the corporation not having a permanent establishment in Canada. ...

22 February 2011 External T.I. 2010-0374421E5- Motion Picture Copyright Royalties-- summary under Article 12 Summary Under Tax Topics- Treaties- Income Tax Conventions- Article 12 royalties for videos for home use are exempt under US, but not other, Treaties The exemption in the Canada-US Convention for royalties paid for the reproduction of motion picture films (in this case, on videos) for private home use rests on the 1984 US Treasury Explanation to that Convention. ...

8 July 2002 External T.I. 2002-0131835 F- Investissements détenus à l'étranger-- summary under Article 22 Summary Under Tax Topics- Treaties- Income Tax Conventions- Article 22 Canada could tax income and gains of a Canadian resident from a French life insurance policy Regarding a Canadian resident holding a French life insurance policy, CCRA indicated that income under the policy came within the other income article of the Canada-France Convention (Art. ... XIII, so that the Convention did not alter the consequences under the ITA of holding and disposing of the policy. ...

(Tax Window, No. 15, p. 14, ¶1679)-- summary under Article 3 Summary Under Tax Topics- Treaties- Income Tax Conventions- Article 3 If a Norwegian limited partnership which has no Canadian partners qualifies as a resident of Norway for purposes of the Canada-Norway Income Tax Convention, rental payments derived from the use of moveable property in Canada will be treated as business profits provided that the income is taxed in the partnership. ... Where a partner of the Norwegian limited partnership is a resident of a country other than Norway or Canada, the articles of the appropriate tax convention will apply. ...

25 October 1994 External T.I. 9417505- LIMITED LIABILITY COMPANY (HAA 4093-U5-100-4)-- summary under Article 4 Summary Under Tax Topics- Treaties- Income Tax Conventions- Article 4 If any limited liability company is treated as a partnership for purposes of the Internal Revenue Code such that the shareholders rather than the limited liability company are liable to tax under the Code on the income of the limited liability company, the limited liability company will not be considered to be a resident of the U.S. under Article IV, paragraph 1, of the Canada-U.S. Convention. If the central management and control of the limited liability company is situate in Canada, it will be a resident of Canada for such purposes. Where the mind and management of the limited liability company is situate in the U.S., it will be considered resident in the U.S. for Canadian tax purposes, but will not be considered a resident of either contracting state under the Convention. ...

In finding that the deferred salary was not employment or pension income given the absence of an employer-employee relationship, CCRA stated: The term “pension” is not defined in the Act or the [Canada-France] Convention. However, paragraph 1 of Article XVIII of the Convention, which deals with pensions and annuities, refers to “pensions and other similar allowances... paid in respect of past employment”. ... Consequently, it seems to us that a payment made as “deferred salary” should not be considered a pension payment for the purposes of the Act and the Convention. ...

25 August 2021 External T.I. 2020-0866131E5- Gifts by Will-- summary under Article 21 Summary Under Tax Topics- Treaties- Income Tax Conventions- Article 21 organization exempt under IRC s. 501(c)(3) qualifies under Art. XXI(7) of the Canada-US Convention Will a bequest made by will to a U.S. organization qualify for a charitable donation credit on the individual’s final return? ... Convention. In that latter regard it stated: The Canada-U.S. Tax Convention (the Treaty) provides limited tax relief with respect to gifts made by Canadian residents to certain U.S. organizations that are not qualified donees. ...

26 October 2010 External T.I. 2009-0339951E5- Canadian Branch Tax-- summary under Article 4 Summary Under Tax Topics- Treaties- Income Tax Conventions- Article 4 S corp v. ... Convention provided that it is a qualifying person or otherwise eligible for benefits under paragraph 3 or 6 of Article XXIX- A of that Convention. ...

11 July 2006 External T.I. 2006-0182451E5 F- Indemnité versée par un syndicat-- summary under Subsection 8(5) Summary Under Tax Topics- Income Tax Act- Section 8- Subsection 8(5) payments by union to members to attend union conventions on their days off reduce the union dues deduction In order to encourage members to participate in union activities on their day off, the union compensates them during their attendance at union councils or conventions where matters such as working conditions, training, pressure tactics if necessary, and the general administration of the union are discussed. CRA stated: [P]ayments made in a particular year by a trade union to its members as an allowance for attending trade union councils or conventions on their days off, may not be expenses directly related to the ordinary operating expenses of the union for the year so that the portion of the annual dues of the union members for the year corresponding to the payments made by the union as an allowance for the year would not be deductible by virtue of subsection 8(5). ...

15 March 2006 External T.I. 2005-0124911E5 F- Prestation compensatoire française-- summary under Article 3 Summary Under Tax Topics- Treaties- Income Tax Conventions- Article 3 treatment of a life annuity under ITA, as a support amount meant that it was to be treated for Treaty purposes as alimony or similar payments CRA found that a life annuity required to be paid by a French-resident ex-spouse of the Canadian-resident taxpayer was includible in her income as a “support amount,” as defined in s. 56.1(4). CRA referred to Art. 18(4) of the Canada-France Convention, which stated: Alimony and other similar payments arising in a Contracting State and paid to a resident of the other Contracting State who is subject to tax therein in respect thereof, shall be taxable only in that other State. It found that since the life annuity (but not the lump sum) was treated under Canadian domestic tax law as a taxable support amount, Art. 3(2) of the Convention deemed it to be amounts referred to in Art. 18(4), so that Canada had the exclusive right to impose tax thereon. ...