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Bien que l'une ou l'autre des conventions fiscales auxquelles le Canada est partie pourra trouver application lorsque le bien dont il est disposé par un résident du Canada est situé à l'étranger, les dispositions de ces conventions traitant des gains en capital conservent généralement le pouvoir de l'état de résidence du disposant d'imposer le gain réalisé lors de la disposition du bien. Par exemple, aucune des dispositions de l'Article XIV de la Convention ne vient empêcher le Canada d'imposer le gain réalisé par l'un de ses résidents suite à la disposition d'un bien situé à la Barbade. ... Par conséquent, il s'ensuit que tout gain en capital réalisé par un résident du Canada suite à la disposition d'un bien situé à la Barbade sera imposable au Canada tant en vertu de la Loi que de la Convention. ...

20 November 2014 Internal T.I. 2014-0539631I7- Restrictive Covenants-Part XIII (Luxembourg) CRA Tags Treaties Article XXII Treaties Article VII 56.4(1) "restrictive covenant" 212(1)(i) Principal Issues: Whether the Convention Between the Government of Canada and the Government of the Grand Duchy of Luxembourg provides for a reduction of the rate imposed under Part XIII of the Act, for a payment made to a resident of Luxembourg, in respect of a "restrictive covenant" as defined by subsection 56.4(1) of the Act. ... The Convention Between the Government of Canada and the Government of the Grand Duchy of Luxembourg indicates in Article 21 that "other income" is taxable only in Luxembourg unless that income is derived from sources within Canada, in which case, the payment may also be taxed in Canada. ... The Convention Between the Government of Canada and the Government of the Grand Duchy of Luxembourg (Treaty) indicates in Article 21 that other income is taxable only in Luxembourg unless the other income is derived from sources within Canada, in which case, the payment may also be taxed in Canada. ...

L'octroi de toute Option est constaté par une convention (" Convention "). Selon les modalités du Régime et des Conventions, un Participant peut lever l'Option à tout moment après la survenance de la date de levée. ...

Les XXXXXXXXXX (ci après le "Prêteur") et Société X ont conclu XXXXXXXXXX conventions de prêt pour une somme totale de XXXXXXXXXX $ (ci-après le "Prêt"). Les termes et conditions des XXXXXXXXXX ententes (ci-après la "Convention") sont similaires. ... À cette date, Prêteur a effectué des amendements à la Convention. Ces amendements n'ont pas d'impact aux fins de la présente opinion. ...

Income Tax Convention (1980) (the “Convention”). Under paragraph 1 of Article XVIII of the Convention, pension income arising in one Contracting State that is paid to a resident of the other Contracting State will be exempt from tax in the other Contracting State if the pension would have been excluded from a recipient’s income in the first Contracting State if he or she were resident in the first Contracting State. ...

FAITS Notre compréhension des faits est la suivante: Une convention fut entérinée par la Cour Supérieure le XXXXXXXXXX (ci-après la "Convention"). ... Il est précisé dans la Convention que: Madame reçoit des prestations de sécurité du revenu. le Procureur général du Québec est subrogé légalement dans les droits de Madame. tous les arrérages courus sont dus au Procureur général du Québec. ...

Income Tax Convention (1980) (the “Convention”). Under paragraph 1 of Article XVIII of the Convention, pension income arising in one Contracting State that is paid to a resident of the other Contracting State will be exempt from tax in the other Contracting State if the pension would have been excluded from a recipient’s income in the first Contracting State if he or she were resident in the first Contracting State. ...

Tax Convention. In addition, you are of the opinion that the following characteristics of interest as set out in the Interest Act have been met: a) the amount must be compensation for the use of a sum (principal) of money; b) the amount must be referable to the sum (principal); c) the amount must be calculated by reference to the time the sum (principal) is outstanding. ... Tax Convention. However, only once a particular non-resident's tax liability has been established under the Act can we look to the terms of a particular tax treaty, if one exists, to determine what, if any, relief from such taxation may be available. ... Tax Convention. As we understand, the financing subsidy payments were made by ACO to BCO in order to induce BCO to extend credit on favorable terms to the U.S. distributors of ACO and are calculated by reference to interest foregone by BCO. ...

Graham Assessment, Benefit and Service Branch 2022-092973 Application of the Canada-Italy Tax Treaty to CPP and OAS benefit payments This is in reply to your e-mail enquiry of March 8, 2022 regarding the application of the Convention Between The Government Of Canada And The Government Of The Italian Republic For the Avoidance of Double Taxation With Respect to Taxes on Income and the Prevention of Fiscal Evasion (“Treaty”) to Canada Pension Plan (“CPP”) and Old Age Security (“OAS”) benefit payments made to an individual that is resident in Italy. ... In such a case, section 5 of the Income Tax Conventions Interpretations Act provides a definition of the term “pension” in respect of payments that arise in Canada. ... Notwithstanding any provision of this Convention: … (b) benefits under the social security legislation in a Contracting State paid in a calendar year to an individual who is a resident of the other Contracting State shall be taxable only in the State in which they arise and according to the laws of that State but the tax so charged shall not exceed the amount that the recipient would otherwise be required to pay in that year if the recipient were a resident of that first-mentioned State…” The Protocol of Understanding (“Protocol”) to the Treaty contains additional provisions, including paragraph (j) which states, in part, the following: “(j) For the purposes of subparagraph (b) of paragraph 3 of Article 18, the term “social security” means: (a) in the case of Canada, any pension or benefit paid under the Old Age Security Act of Canada” While both CPP and OAS payments may generally be considered to be social security benefits, only the OAS payments are considered to be social security benefits under the Treaty in accordance with paragraph (j) of the Protocol. ...

Cette fiducie a été constituée selon les exigences d'une convention d'emprunt intervenue le XXXXXXXXXX entre le contribuable et les représentants des immigrants. En vertu de cette convention d'emprunt, le contribuable a transféré à la fiducie des billets bancaires de XXXXXXXXXX $. ... La convention d'emprunt prévoit que les immigrants n'auront pas d'autres recours que leur droit de bénéficiaire dans la fiducie si le contribuable et le fiduciaire respectent leurs engagements en vertu de la convention. ...