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14 May 1991 Internal T.I. 911207 F- Canada-France Income Tax Convention Unedited CRA Tags n/a Dear Sir: This is in response to your letter of April 17, 1991, and our various conversations with respect to the deduction for Canadian income tax purposes of 24(1) Our understanding of the limited information provided by you is summarized as follows: 1.      2.      3.     24(1) 4.      You asked whether pursuant to paragraph 5 of Article XXIX of the Canada-France Income Tax Convention (1975), (the "Convention") 24(1) would qualify as deductible amounts paid to a pension plan that is recognized as such for purposes of the Canadian Income Tax Act (the "Act"). ... In addition, as paragraph 5 was added to the Convention by the Protocol thereto which entered into forced on October 1, 1988 and will have effect on January, 1, 1989 only contributions made during the period from January 1, 1989 to the day of termination of your employee status with 24(1) We regret that our response could not be more favourable. ...

Raisons POUR POSITION ADOPTÉE: La version anglaise de la Convention indique: «Contributions in a year in respect of services rendered in that year..». ... Fortier 7-940622 Paragraphe 5 de l'article 29 de la Convention fiscale Canada- France XXXXXXXXXX La présente est en réponse à votre lettre du 3 mars 1994, dans laquelle vous nous demandez de vous faire part de notre interprétation à l'égard du paragraphe 5 de l'article 29 de la Convention fiscale entre le Canada et la France (1975), (ci-après la «Convention»). ... La version française du paragraphe 5 de l'article 29 de la Convention stipule que: Les contributions «pour l'année» à l'égard des services rendus «au cours de cette année» par une personne physique ou... ...

Income Tax Convention Unedited CRA Tags 2(3), Art. 7 Canada/US Treaty 19(1) File No. 5-9189   R.C. ... Income Tax Convention (1980) (the "Convention") limits Canada's tight to tax a U.S. company to those situations where the company carries on business in Canada through a permanent establishment. ... We are enclosing a copy of the Convention and a T2 Corporation Income tax Guide for your perusal.  ...

13 December 1990 Internal T.I. 902529 F- Canada-Sweden Income Tax Convention on Taxation of Insurance Policy Unedited CRA Tags n/a 24(1) 902529   J.P. ... Furthermore, the provisions of the Canada-Sweden Income Tax Convention may be applicable to override the provisions of the Income Tax Act of Canada. ... We would caution that many of the comments in these publications are general in nature and that, when considering any particular circumstance, reference should be made to the Income Tax Act of Canada and the Canada-Sweden Income Tax Convention. ...

Income Tax Convention- Lump Sum Withdrawal from RRSP Unedited CRA Tags n/a 19(1) File No. 5-9277   D. ... Tax Convention. It is our position that a full or partial lump sum withdrawal from a RRSP would not be considered a pension for purposes of Article XVII(1) of the Canada-U.K. Tax Convention and, consequently, would not be exempt from tax in Canada pursuant to that Article. ...

6 July 2010 Internal T.I. 2009-0345911I7- Foreign spouse trust- XXIX-B(5) Can-US Convention Unedited CRA Tags 70(6), 248(8), 248(9.1); XXIX-B(5) Canada- US Convention Principal Issues: 1. ... Convention XXXXXXXXXX ("Deceased") This is in reply to your memorandum dated October 26, 2009, wherein you ask our views with respect to a request for a Competent Authority Agreement pursuant to paragraph 5 of Article XXIX-B of the Canada- United States Tax Convention ("Convention"). ... Therefore, it is our view that the Competent Authority cannot enter into the Agreement sought under paragraph 5 of Article XXIX-B of the Convention. ...

HBW40003/4125I7 (E) F- Canada-Italy Income Tax Convention- Quebec Pension Plan Benefits Unedited CRA Tags n/a 19(1) HBW 4000-3   HBW 4125-I7   Jim Wilson   (613) 957-2063 March 1, 1990 19(1) We are writing in reply to your letter dated February 1, 1990, concerning the tax treatment in Italy of benefits received from the Quebec Pension Plan. ... Pursuant to Article 18, paragraph 1 of the Canada-Italy Income Tax Convention, Italy has a right to tax these benefits.  ... A Protocol amending the Convention between Canada and Italy was signed on March 20, 1989.  ...

15 March 1990 Internal T.I. 90M03339 F- Canada-Austria Income Tax Convention- Exempt Pensions Unedited CRA Tags n/a 19(1) Al Watson   File No. 90M03339 March 15, 1990 19(1) We are writing further to your letter dated January 22, 1990, addressed to Health and Welfare, Canada which has been referred to this Department for response. ... Article XVIII on pension and annuities of the Canada-Austria Convention, exempts certain pensions. These are covered under paragraph 2 which states:      "Notwithstanding anything in this Convention, social security pensions, pensions and allowances in respect of military service and any other compensation for an injury or damage sustained as a result of hostilities or past political persecution arising in a Contracting State and paid to a resident of the other Contracting State shall be taxable only in the first mentioned state". ...

HBW 6591-I4-/4125I7 (E) F- Canada-Italy Income Tax Convention- Interest Income Exemption Unedited CRA Tags n/a 19(1) Jim Wilson   (613) 957-2063   HBW 6591-I-4   HBW 4125-I-7 February 15, 1990 Dear 19(1) Re:  Special Section for 24(1) We are writing in follow-up to our telephone conversation on February 13, 1990, in which you requested confirmation as to the status of the above-noted institution under Article XI of the Canada- Italy Income Tax Convention. Paragraph 3(c) of the Convention states that "notwithstanding the provisions of paragraph 2, interest arising in one of the Contracting States shall not be taxable in that State if the interest is paid in respect of a loan made, guaranteed or insured, or a credit extended, guaranteed or insured by any institution specified and agreed in letters exchanged between competent authorities of the Contracting State". ...

4 January 2006 Internal T.I. 2005-0115801I7 F- Convention de retraite Unedited CRA Tags 67 248(1) Principales Questions: (1) Est-ce que le mécanisme mis en place pour verser des prestations à des dirigeants de la Société est une convention de retraite? ... B un mécanisme qu'elle a qualifié de convention de retraite (ci-après "l'Entente"). ... B, la Société et le fiduciaire constitue une convention de retraite au sens de la Loi. ...