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Reasons: Based on our interpretation of the Canada-Brazil Income Tax Convention and consistent with our positions in previous technical interpretations. ... OUR COMMENTS In our view, subparagraph V(2)(g) of the Convention is likely based on Article 5 of the 1963 OECD Model. ... Since the OECD Model and Commentaries, the Convention, the Income Tax Convention Interpretation Act and the Act do not define the expression "assembly project", it follows that the ordinary and common meaning of the words should prevail. ...

Dans votre lettre, vous demandez notre opinion concernant l'application du paragraphe 3 de l'Article XIII de la Convention entre le Canada et XXXXXXXXXX (la « Convention »). ... XXXXXXXXXX (le « Vendeur ») est une société résidente XXXXXXXXXX en vertu de la Convention. 2. XXXXXXXXXX (« Canco ») est une société résidente du Canada en vertu de la Convention. 3. ...

Neither paragraph 1 nor paragraph 2 of Article 13 of the Convention applies because Canco did not own any real property or resource property in Canada and as the income is not dealt with in the other articles of the Convention, Article 20 of the Convention applies to the gain from the disposition of such shares of Canco. ... From this perspective, section 6.3 of the ITCIA does not result in an override to any tax conventions but rather reflects the original intention of the Department of Finance when negotiating the conventions. The only reason for the phase "except where a convention expressly otherwise provides" to be in section 6.3 of the ITCIA is to clarify that section 6.3 of the ITCIA is not intended to override nor does it override the sourcing rule in the Elimination of Double Taxation Article of any convention that Canada has with the other countries (in this case, Article 21 (Elimination of Double Taxation) of the Convention or Article 22 (Source of Income) of the Australian Convention). ...

Holowka 957-2126   File No. 7-3829 Subject:  Dual Residency Article IV Canada-United States Income Tax Convention (1980) (the "Convention") This is in reply to your letter of April 10, 1989 in which you asked us two questions about dual residency under the Convention. ... Article (3) of the convention of Canada not the Unites States for the proposes of the Convention because it was incorporated in Canada.  ... In our opinion paragraph 2 Article XXIX ("Article XXIX(2)") of the Convention would not affect a residency determination under the Article IV(3) of the Convention.  ...

Pertinence L'article 4 de la Convention établit le sens de "résident d'un État contractant" aux fins seules de la convention fiscale. ... Impact de la Convention et de la résidence réputée La Convention peut réputer le particulier-type etre un non-résident du Canada aux fins de la Convention mais l'alinea 250(1)d) de la Loi demeure toujours pertinent. ... L'article 4 de la Convention établit les règles du jeu de la convention fiscale pour ses autres dispositions d'allégement.  ...

Income Tax Convention Unedited CRA Tags n/a 19(1) File No. 5-8199   R.C. ... Income Tax Convention (1980) (the "Convention") This is in reply to your letter dated July 24, 1989 regarding the above-referenced matter. ... In our opinion the word "seller" in paragraph 3(d)  of Article XI of the Convention means the original seller and would not include the assignee in either of the situations you have described.  ...

Principal Issues: Whether individual was resident of the Dominican Republic under the Income Tax Convention. ... Our Comments We are in agreement with your conclusion that the taxpayer herein question is not a resident of the Dominican Republic under the Convention. ... Accordingly, the taxpayer is not entitled to relief from Canadian tax pursuant to the Convention. ...

14 February 2006 Internal T.I. 2005-0118521I7- Art XV of Canada-US Convention employees of LLC's Unedited CRA Tags Article XV of the Canada-US Tax Convention Principal Issues: Whether a US LLC can be considered to have a PE in Canada for the purposes of paragraph XV(2) of the Canada-US Tax Convention? ... Tax Convention (the "Convention") to employees of a US LLC. ... However, paragraph 9 of Article V of the Convention specifically provides that, for the purposes of the Convention, the provisions of Article V apply in determining whether "any person has a PE in any State". ...

Paragraph 1 of Article XVI of the Canada-US Tax Convention applies independently of paragraph 2 of that provision. ... Convention: Artist and Athletes This is in reply to your email of November 19, 2008, wherein you requested our views with respect to the application of paragraphs 1 and 2 of Article XVI of the Canada- United States Tax Convention ("Convention") to a specific fact situation. ... This position is consistent with the wording of Article XVI of the Convention and with the intention of the contracting states to the Convention. ...

We assume that, in the situation you describe, NethCo is, pursuant to paragraph 1 of Article 4 of the Convention, a resident of the Netherlands for the purposes of the Convention and that the only requirement of subparagraph 4(a) of Article 11 of the Convention that may not be met is the requirement that CanCo and NethCo deal with each other at arm's length for the purposes of the Convention. However, if NethCo is also resident in Canada for the purposes of the Act by reason of its place of management being situated in Canada and, hence, liable to tax under the Act, NethCo will be deemed, pursuant to paragraph 3  of Article 4 of the Convention, not to be a resident of either Canada or the Netherlands for the purposes of, among other Articles, Article 11 of the Convention unless the competent authorities of Canada and the Netherlands have reached an agreement, pursuant to paragraph 3 of Article 4 of the Convention, with respect to the residence of NethCo for the purposes of the Convention.  ... Where NethCo is so resident in Canada for the purposes of the Act and paragraph 3 of Article 4 of the Convention applies to deem NethCo to not be a resident of the Netherlands for the purposes of Article 11 of the Convention, subparagraph 4(a) of Article 11 of the Convention will not apply to preclude Canada from taxing any interest paid by CanCo to NethCo in accordance with the provisions of the Act.  ...