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HBW4125I7A F- Canada-Italy Income Tax Convention on Pensions Unedited CRA Tags 3 19(1) David R. Senécal   (613) 957-2074   HBW 4125-I7 March 26, 1990 Pursuant to your request of March 10, 1990, please find enclosed certain documentation dealing with the recent amendments to the Canada-Italy Tax Convention as they pertain to the tax treatment of pensions paid by the Italian government to residents of Canada. ...

HBW40002/4125S7 (E) F- Canada-Sweden Income Tax Convention on Pensions Unedited CRA Tags n/a 19(1) Jim Wilson   (613) 957-2063   HBW 4000-2   HBW 4125-S7 March 23, 1990 19(1) We are writing in reply to your letter dated March 15, 1990, concerning the tax treatment of certain pensions received from Sweden. Pursuant to Article 18, paragraph 1 of the Canada-Sweden Income Tax Convention, pensions arising in Sweden and paid to a resident of Canada may be taxed in both Sweden and Canada. ...

2 May 2001 Internal T.I. 2001-007939 F- CONVENTION D'EMISSION D'ACTIONS Unedited CRA Tags 7(1)(a) 7(2) Please note that the following document, although believed to be correct at the time of issue, may not represent the current position of the Department. ... Il a notamment soumis un document (Attach B) émanant du fiduciaire désigné par la société pour administrer la convention relative à l'émission des actions. Ce document, que le fiduciaire a émis le XXXXXXXXX, indique que la date d'attribution définitive sera établie comme suit: XXXXXXXXXX Le document ajoute que XXXXXXXXXX Le XXXXXXXXXX, une lettre du fiduciaire indique que le contribuable peut continuer de bénéficier de la convention bien qu'il ait pris sa retraite. ...

23 March 2009 Internal T.I. 2008-0304441I7- Gain on shares- Canada-Israel Tax Convention Unedited CRA Tags Article XIII(3) Canada-Israel tax treaty Article XIII(4) Canada-Israel tax treaty Principal Issues: Are the shares of Canholdco held by its Israeli parent considered to be property that consists primarily of immovable property situated in Canada such that Article XIII(3) of the Canada-Israel tax treaty applies? ... Scott CMA HEADQUARTERS International Audit Division Income Tax Rulings London Tax Services Office Directorate Sylvie Labarre, CA 2008-030444 Article XIII(3) of the Canada- Israel Tax Treaty (1975) We are writing in response to your memorandum of December 9, 2008 in which you requested our interpretation of Article XIII of the Canada- Israel Income Tax Convention, 1975 (the "Treaty"). ... However, under certain circumstances that do not seem to arise in your particular situation, CRA will consider the application of the general anti-avoidance rule in section 245 of the Act if it is evident that in contemplation of a sale of the shares of a particular Canadian company a structure was put in place in an attempt to obtain tax relief from an income tax convention. ...

25 April 1991 Internal T.I. 9108157- Location d'aéronefs d'un non-résident- Absence de convention fiscale Unedited CRA Tags 212(1)(d) 7-910815 Objet: Impôt de la Partie XIII de la Loi de l'impôt sur le revenu (la "Loi") 24(1) La présente note de service fait suite à celle de Monsieur S. ... Tel que nous l'avions mentionné dans notre note de service du 18 février 1991 (n. de dossier 7-903657), dans le cas où un aéronef a été loué d'une personne résidant dans un pays avec lequel le Canada n'a pas conclu une convention fiscale, la partie du loyer brut qui se rapporte à la période où l'aéronef a été utilisé au Canada, est assujettie à l'impôt de la Partie XIII de la Loi. ...

Tax Convention on RRSP Annuities Unedited CRA Tags 110(1)(f)(i), 146(1) retirement income, 146.3(1) minimum amount, 212(1)(q), 217 19(1) File No. 5-8279   A.B. ... Tax Convention- 1978 (Treaty) and of the Income Tax Act (Act) to residents of the United kingdom (U.K.). ...

Pour qu'il y ait un avantage en vertu de l'alinéa 7(1)a) de la Loi, l'employé doit avoir acquis des actions en vertu d'une convention lui permettant de les acquérir. ... Selon les faits que vous nous avez fournis, nous sommes d'avis que le contribuable a acquis les actions en vertu d'une convention visée par l'alinéa 7(1)a) de la Loi. ... Une convention peut prévoir la détention des actions en fiducie, conditionnellement ou non, pour le compte d'un employé jusqu'à ce que certaines conditions soient remplies. ...

22 October 1990 Internal T.I. 901787 F- Determination of Residence under Canada-Germany Income Tax Convention Unedited CRA Tags n/a 24(1) 901787   L.A. ...

Income Tax Convention Unedited CRA Tags 126(1), 20(12), 20(11) 24(1) 902469   R.S. ...

D) Canada-Netherlands Income Tax Convention ("Canada-Netherlands Treaty") The Canada-Netherlands Treaty contains Article 23- Offshore Activities. ... Income Tax Convention ("Canada-U.K. Treaty") The Canada-U.K. ... Tax Convention ("Canada-U.S. Treaty") In XXXXXXXXXX, the Fourth Protocol to the Canada-U.S. ...