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Reasons: Canada is allowed to tax the capital gain under paragraph 1 of Article 13 of the Convention since land is considered to be immovable property, as defined under paragraph 2 of Article 6 of the Convention. ... Les faits Un individu non-résident du Canada (le « Non-résident ») réside à Hong Kong aux fins de la Convention. ... Selon le paragraphe 1 de l’Article 13 de la Convention, le gain qu'un résident de Hong Kong tire de l'aliénation d’un bien immobilier mentionné à l’Article 6 de la Convention et qui est situé au Canada est imposable dans ce pays. ...

Income Tax Convention (1980) (the "current Convention") entered into force on August 16, 1984 you were of the view that the statement concerning such royalties pertained to the current Convention since IC 77-16R2 was issued more than three months after the entry into force of the current Convention. ... Tax Convention.  Payments under perpetual or unlimited term agreements are not affected by this interpretation. ... Income Tax Convention (1942) (the "1942 Convention"). It has been our opinion since the Saint John Shipbuilding case (80 DTC 6272) that payments made to U.S. residents for the use of computer software under perpetual or unlimited agreements would not constitute rental or royalties for the purpose of the 1942 Convention and therefore such payments would not be subject to withholding tax.  ...

References in this memo to an Article are references to an Article of the Convention. ... The intent of the contracting parties to substantively deny the benefit of the Convention to a Special Barbados Entity remains. ... According to article III(2) of the Convention, the term enterprise shall have the meaning which it has under the laws of that State since it is not otherwise defined in the Convention. ...

Cette convention a été incorporée à leur jugement de divorce du XXXXXXXXXX. ... Le XXXXXXXXXX, Monsieur et Madame ont signé une convention modificatrice des mesures accessoires. ... Par cette convention modificatrice, les parties conviennent de modifier la pension alimentaire. ...

2 August 1991 Internal T.I. 911309 F- Maintenance Payments- Canada/US Treaty Unedited CRA Tags 212(1)(f), Treaty US Article XVIII Dear Sirs: Re:  Article XVIII(6) of the Canada-United  States Income Tax Convention, 1980   This is in reply to your letter dated May 8, 1991 concerning the application of Article XVIII(6) of the Canada-United States Income Tax Convention, 1980 (the "Convention") in the following hypothetical fact situation: 1.      ... We note that, having regard to paragraph (2) of Article III of the Convention, it is possible that the position of the United States as to where the maintenance arises and thus application of paragraph (6) of Article XVIII of the Convention in respect of the determination of tax payable under the United States Internal Revenue Code may be different from our position as to the application of that provision of the Convention for Canadian tax purposes. ... The Technical Explanation issued by the United States on the Convention provides additional comments on this matter. ...

Section 33 of the Vienna Convention on the Law of Treaties provides that the version that is closer to the object and purpose of the treaty, shall be adopted. ... Pour ce faire, le texte du paragraphe 5 de l’Article 29 de la Convention doit pouvoir s’appliquer à différents régimes de pension existants dans les deux pays signataires de la Convention. 2. Le paragraphe 4 de l’article 33 de la Convention de Vienne sur le droit des traités précise que dans les cas où une convention entre deux pays a été authentifiée dans plus d’une langue et que le sens des versions diffère, il faut adopter la version dont le sens se rapproche le plus des objectifs et de la raison d’être de la convention entre deux pays. ...

Reasons: Interpretation of the Canada- U.S. income tax convention and ITA. ... Article II of the Convention specifies the taxes that are covered by the Convention. ... Paragraph 2(b) of Article II adds that the Convention shall also apply to U.S. ...

Both the plaintiff and the defendant agreed that the commentaries to Article 5 of the OECD Model should prevail, in spite of the fact that the tax convention between Norway and Sweden was negotiated prior to the 1977 OECD Model Convention.  ... The court justified the application of the 1977 OECD Model by stating that the Norway-USA convention is essentially the same as the 1963 OECD Draft Convention and the 1977 OECD Model.  ... Convention, the 1980 Convention or the 1977 OECD Model.  Thus, for the purposes of interpreting the meaning of P.E. under the 1980 Convention, it is our view that the commentary in the 1977 OECD Model is a good basis for distinguishing 24(1) case from the Sunbeam case. 25.      ...

Tax Convention. Position: Yes. Reasons: Subparagraph 5b) of Article XXIV of the Canada-U.S. Tax Convention applies to the calculation of the tax credit, not the calculation of the net income from property. ... Par l'effet des dispositions de la Convention, ces intérêts seraient assujettis à l'impôt des États-Unis si Monsieur n'était pas un citoyen des États-Unis. ...

Reasons: The employer is XXXXXXXXXX which is a resident of Canada for the purposes of the Convention, thus the conditions for exemption in subparagraph (b) of Article 15(2) of the Convention are not satisfied. ... Due to the potential application of subsection 250(5) of the Act, it is necessary to look at Article 4 of the Convention in order to determine if under the Convention, XXXXXXXXXX may be resident in Switzerland. ... Since XXXXXXXXXX was incorporated in Canada, if it would otherwise be resident in Switzerland under paragraph 1 of Article 4 of the Convention, paragraph 3 of Article 4 would nevertheless deem XXXXXXXXXX to be resident in Canada for the purposes of the Convention. ...