Search - convention

2 January 2003 Internal T.I. 2002-0162287- Fixed base in Canada-- summary under Article 14 Summary Under Tax Topics- Treaties- Income Tax Conventions- Article 14 Although the non-resident taxpayer came to Canada on a recurring basis to perform the same or similar business activities (in respect of supervising the activities of independent contractors who sold financial products) and such activities were carried on at the same locations across Canada on a yearly basis, he did not have a fixed base in Canada because his visits to the various locations did not necessarily occur at the same spot, he did not spend more than a few days in each of the locations, he did not have physical control of the places where he worked and none of the premises could be identified with his business. ...

IV of Canada’s Income Tax Conventions, the Directorate noted that CERB Payments are required to by ss. 56(1)(r)(iv.1) and 115(1)(a)(iii.22) to be included in computing the taxable income earned in Canada of a Non-Resident recipient, and then indicated that since Reg. 2602 does not refer to amounts included in income pursuant to s. 115(1)(a)(iii.22), CERB Payments are subject to the federal surtax pursuant to s. 120(1) rather than being income earned in a province. ...

11 April 2023 Internal T.I. 2023-0964101I7- Tax issues for cross-border employees-- summary under Article 8 Summary Under Tax Topics- Treaties- Income Tax Conventions- Article 8 contributions to 401(k) plan not deductible to the extent the duties of employment were performed from a Canadian home office Regarding the deductibility of a contribution made to a 401(k) plan by a cross-border employee (with a hybrid work arrangement) who exercises a portion of the duties of employment from Canada, the Directorate referenced the rule in Art. ...

6 April 2023 Internal T.I. 2022-0929731I7- Articles 18(2) and (3) of the Canada-Italy Treaty-- summary under Article 18 Summary Under Tax Topics- Treaties- Income Tax Conventions- Article 18 CPP and OAS payments treated as pensions and social security payments under the Canada-Italy Treaty Regarding the receipt by an individual resident in Italy of periodic Canada Pension Plan (“CPP”) and Old Age Security (“OAS”) benefit payments, the Directorate found that Art. 18(2) of the Canada-Italy Treaty limits the tax on Canadian-source pension income (including CPP) to the lesser of 15% of the total such income exceeding $12,000 and the amount of tax (referred to as the “as-if-resident” or “AIR” amount) that a resident of Canada would pay on that income. ...

20 November 2014 Internal T.I. 2014-0539631I7- Restrictive Covenants-Part XIII (Luxembourg)-- summary under Article 22 Summary Under Tax Topics- Treaties- Income Tax Conventions- Article 22 restrictive covenant payment not eligible for relief under Lux Treaty Shares of SubCo held by LuxCo (as a capital investment) and CanCo were sold to a third party. ...

24 February 2003 Internal T.I. 2002-0165537 F- Le détachement d'employés et l'article XV-- summary under Article 15 Summary Under Tax Topics- Treaties- Income Tax Conventions- Article 15 exemption in Art. 15 of US Treaty unavailable where Canadian employee seconded to US affiliate, which reimburses for his payroll A Canadian resident was seconded to a U.S. corporation related to his Canadian employer in 2001 for a period of less than 183 days, with the U.S. corporation assuming full responsibility for the Canadian resident's employment regarding the employee’s duties in the U.S. ...

4 April 2019 Internal T.I. 2017-0736531I7- Articles IV(6) and X(6) of the Canada-US Treaty-- summary under Article 10 Summary Under Tax Topics- Treaties- Income Tax Conventions- Article 10 Art. ...

18 April 2019 Internal T.I. 2018-0753621I7- Subsection 247(12)-- summary under Article 10 Summary Under Tax Topics- Treaties- Income Tax Conventions- Article 10 secondary adjustment benefit to a NR sister was a dividend for Treaty purposes Parentco, a U.S. ...

18 July 2018 Internal T.I. 2018-0766441I7- Article XXIX(5) and 91(5)-- summary under Article 29 Summary Under Tax Topics- Treaties- Income Tax Conventions- Article 29 agreement with CASD terminated when S Corp. ceased to be fiscally transparent A Canadian resident (and US citizen) had an agreement with the Canadian Competent Authority under Art. ...

9 July 2021 Internal T.I. 2021-0893981I7- CERB received by non-residents-- summary under Article 24 Summary Under Tax Topics- Treaties- Income Tax Conventions- Article 24 elimination of double taxation Art. addresses relief for taxation by Treaty partner of CERB payments After noting that payments (“CERB Payments”) made pursuant to the Canada Emergency Response Benefit Act (the “CERB Act”) to a non-resident individual were required by ss. 56(1)(r)(iv.1) and 115(1)(a)(iii.22) to be included in computing the taxable income earned in Canada of the non-resident, CRA indicated that the “Other Income” Article of an applicable Treaty will generally apply to the payments and that, similarly to federal employment insurance compensation, it is CRA’s view that the CERB Payments constitute income arising in Canada, so that Canada generally has the right to tax CERB Payments without restriction. ...