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Une convention entre actionnaires («Convention») est intervenue le XXXXXXXXXX, entre OPCO1, GESTCO1, GESTCO2 et XXXXXXXXXX. 10. Selon la XXXXXXXXXX Convention, les actionnaires ont constitué OPCO1 dans le but que cette dernière exploite XXXXXXXXXX. 11. ... L'articleXXXXXXXXXX de la Convention prévoit des restrictions concernant la vente et le nantissement des actions. ...

November 8, 2011 Policy & Legislative Research Taxpayer Services and Debt Management Branch Income Tax Rulings Attention: MaryAnn McNulty Directorate Shelley Helmer (613) 957-2118 2011-041753 Exemption for XXXXXXXXXX Retiree Medical Benefits Trust This is in response to your email of August 5, 2011 wherein you inquired whether XXXXXXXXXX Retiree Medical Benefits Trust (the "RMB Trust") qualifies for an exemption from Canadian taxation pursuant to paragraph 2 of Article XXI of the Canada-United States Tax Convention (the "Convention"). ... With respect to (d), above, pursuant to paragraph 4 of Article XXI of the Convention, income earned in Canada by the organization from carrying on a trade or business, or income from a "related person" other than a person referred to in paragraphs 1, 2 or 3 of Article XXI of the Convention would not be exempt from taxation. ... In conclusion, it is our view that only interest and dividend income that is not in respect of income from carrying on a business or, in the case of income from a related person, only income from a person who is exempt under Article XXI, will qualify for the exemption from Part XIII withholdings pursuant to paragraph 2 of Article XXI of the Convention. ...

Le contribuable décédé n'était pas imposé au Canada sur sa pension de retraite en raison du paragraphe 1 de l'article XVIII de la Convention fiscale entre le Canada et la France. Vous désirez savoir si la pension de retraite reçue par le conjoint survivant est exonérée de l'impôt au Canada en raison de la Convention fiscale entre le Canada et la France. ... Le paragraphe 1 de l'article XVIII de la Convention fiscale entre le Canada et la France indique ce qui suit: 1. ...

Income Tax Convention (the “Convention”) would deem the corporation to be a resident of the United States for purposes of the Convention. As the Convention would then generally deny Canada the right to tax non-Canadian source income earned by XXXXXXXXXX subsection 250(5) of the Act would apply and deem the corporation not to be resident in Canada for purposes of the Act. ... Income Tax Convention (the “Convention”) which is referred to by the taxpayer’s representative, XXXXXXXXXX. ...

Income Tax Convention- XXXXXXXXXX We are writing in reply to your memorandum of May 1, 1998 in which you requested our advice in connection with an enquiry from XXXXXXXXXX with respect to the credit provided under Article XXIX B of the Canada-U.S. Income Tax Convention (the “Convention”) for U.S. estate tax imposed on the late XXXXXXXXXX (the deceased taxpayer). ... In this case the amount of U.S. estate tax assessed by IRS does not have any impact on the credit that Canada has provided under paragraph 6 of Article XXIX B of the Convention. ...

You have also requested an explanation of certain policies outlined in Interpretation Bulletin IT-122R2 ("bulletin") and the application of paragraphs 1 and 5 of Article 18 of the Canada-United States Income Tax Convention ("Convention"). ... We agree with the position taken in the bulletin that these benefits are "social security benefits" and are subject to paragraph 5 of Article 18 of the Convention. ... Gladden, 1985 DTC 5188 (FCTD), "Contrary to an ordinary taxing statute, a tax treaty or convention must be given a liberal interpretation with a view to implementing the true intentions of the parties. ...

Income Tax Convention (the "Convention"). 24(1) 24(1) (It is our view that the payments made by     24(1)      would fall within the provisions of subparagraph 212(1)(d)(i) of the Canadian Income Tax Act (the "Act") and would be subject to withholding tax unless the payments were exempted by virtue of subparagraph 212(1)(d)(vi) of the Act or Article XII of the Canada-U.S. Income Tax Convention (the "Convention"). Under the License Agreement      24(1)      has been granted the right and license to use (make and sell) the License Products and to use the Licensed Property. ... Income Tax Convention (the "Convention") by virtue of the words "...copyright royalties and other like payments in respect of production or reproduction... ...

Section 802 of Regulation 183 determines the foreign tax creditable by modifying section 34 to include spared taxes as taxes paid only with respect to the prescribed conventions contained therein. ... Section 802 of Regulation 183 states: “PART VIII PRESCRIBED TAX CONVENTIONS 802. ... Section 802 deems spared taxes under certain tax agreements or conventions (“treaty” or “treaties”) to be tax paid for purposes of section 40 of the ON CTA if the treaty was listed in section 802. ...

Income Tax Convention recognizes both countries' right to impose such a tax but within the limits provided for in the Convention. ... Income Tax Convention and may reasonably be regarded as a tax in respect of the Canadian taxpayer's income from any business carried on by it in the U.S., the Tax paid will be included in the calculation of the taxpayer's "business-income tax" as defined in subsection 126(7) of the Act. ...

We have also noted that the 1981 Round Table position was formulated before the introduction of the Income Tax Conventions Interpretation Act ("ITCIA"), which is applicable, in the case of tax under Part XIII of the Act, to amounts paid or credited after June 23, 1983. Under the ITCIA, if a term is not defined in the provisions of a convention, it has the same meaning it has for purposes of the Act. ... Conversely, if the payments are described in a definition of rentals in the applicable tax convention, then the payments to the non-resident, in respect of a lease regarded as a disposition of property under the Act, would be rental payments.  ...