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Application of the Convention to Paragraph 212(1)(d) Amounts Canco's payments for the use of the Aircraft are considered to be "royalty" payments for the purposes of the Convention by virtue of the definition of "royalties" in paragraph 4 of Article XII of the Convention. The tax payable will be 10 percent of the gross amount of the payments made by Canco for the use of the Aircraft pursuant to paragraph 2 of Article XII of the Convention in those taxation years that Parent was a resident of the US under the Convention. ... Accordingly, Parent would not be entitled to the benefits available through the Convention for the period that ends on XXXXXXXXXX. ...

Selon les représentants de la Société B, les actionnaires de la Société B n'ont signé aucune convention entre actionnaires (ci-après " CEA ") et/ou convention unanime des actionnaires (ci-après " CUA "). ... Convention unanime entre actionnaires 22. Une CUA a été signée par les Sociétés B, C et D, le XXXXXXXXXX. 23. ... La CSC, dans l'affaire Duha Printers, a également statué que même si, en général, une convention externe (i.e. autre qu'une convention unanime entre actionnaires) ne devait pas être prise en compte dans la détermination du contrôle de jure, elle pouvait quand même être prise en compte dans la détermination du contrôle de facto. ...

Convention fiscale entre le Canada et les États-Unis Selon les mesures proposées à l'article 4.3 de la Loi d‘interprétation des conventions en matière d'impôts, malgré toute convention ou la loi y donnant effet au Canada, la fiducie qui est réputée, en vertu du paragraphe 94(3), résider au Canada pour une année d'imposition en vue du calcul de son revenu est réputée résider au Canada et non dans l'autre état contractant pour l'application de la convention. ... Il est à noter que l'article IV de la Convention fiscale entre le Canada et les États-Unis ne comporte pas de règle de départage du statut de résidence d'une succession ou d'une fiducie. Par conséquent, dans l'éventualité où la Succession était résidente à la fois des États-Unis et du Canada aux fins de cette convention fiscale, les autorités compétentes des deux états contractants devraient, d'un commun accord, trancher la question. ...

Pour l'application des règles transitoires, il s'agit de déterminer si le Régime pouvait être une entente d'échelonnement du traitement (ci-après une " EET ") ou une convention de retraite (ci-après " CR "). ... Convention de retraite Selon le paragraphe 248(1), une CR est un régime ou un mécanisme selon lequel un employeur ou un ancien employeur verse des cotisations à une autre personne appelée dépositaire. ... En effet, les paragraphes XXXXXXXXXX de la Convention du régime de prestations (une copie est jointe à sa lettre) stipulent qu'un employé peut choisir au moment de sa retraite de recevoir tous les montants accumulés dans le Régime soit immédiatement ou par versements (au moyen de l'achat d'une rente). ...

Principal Issues: Whether a trust is an individual for purposes of tax conventions. Position: No Reasons: Trusts and individuals are both referred to in most tax conventions. ... Characterization of a Trust under a Tax Convention Memo to File- November 28, 2001 2001-010851 Issue Whether a trust is an individual for the purposes of Canada's income tax conventions. ...

However, we repeat, we consider the better view is that the interest is dealt with in Article 7 of the Convention and Article 21 of the Convention is not applicable. ... Convention. It does not mention Article VII of the U.S. Convention. In our opinion, the comments in the Technical Explanation apply only for purposes of the U.S. Convention and do not apply for the purposes of interpreting other tax conventions to which Canada is a party. ...

Makheil Canada-Czechoslovakia lncome Tax Convention (the "Convention") This is in response to your verbal request that we review the letter dated May 4, 1993 to XXXXXXXXXX Paragraph 3, Page 2. ... It could be made clearer that where an individual is a dual resident, the tie-breaker rule in the Convention is only for the purposes of applying the provisions of the Convention. If after applying the tie-breaker rule in the Convention the father was considered to be a resident of Czechoslovakia for purposes of the Convention, he would continue to be considered a resident of Canada under the Canadian Income Tax Act (the "Act") and he would be provided with an exemption under paragraph 110(1)(f) of the Act in respect to any exemption provided under the Convention and the other income would only be taxed at the rate permitted in the Convention. ...

Income Tax Convention (the "Convention")? (2) Is such a LLC's share of the gain realized by a U.S. limited partnership in which the LLC is a partner from the disposition of taxable Canadian property exempt from Canadian tax under Article XIII(4) of the Convention? ... The issue is whether the LLC is a resident of the U.S. for purposes of the Convention. ... Article IV(1)(b) was added to the Convention by the Third Protocol to the Convention. ...

" Virtually all of Canada's tax conventions or agreements are modelled after the OECD Model Convention. Therefore, the Commentary to the OECD Model Convention plays a very important role in interpreting our tax conventions. ... (Emphasis added by the Supreme Court)" As discussed earlier the Convention is modelled after the OECD Model Convention. ...

Income Tax Convention means capital gains Position TAKEN: Yes Reasons FOR POSITION TAKEN:-- wording used in the Convention-- the need for Article VI(3)-- wording used in the OECD Model Convention September 13, 1995 D. ... (Emphasis mine) In addition, the Convention was patterned on the OECD Model Convention and Article 13 of that convention clearly indicates that it is only applicable to capital gains. ... With respect to XXXXXXXXXX argument that the specific rules in Article VII and Article V of the Convention dealing with permanent establishment would overcome the problem of subjecting any gain, whether on income or capital account, to the provisions of Article XIII of the Convention, we submit that this would not be the case because by virtue of paragraph 6 of Article VII of the Convention, Article XIII of the Convention would take precedent over Article VII. ...