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Tax Convention (“Treaty”). Position: Question of fact. 2022 CTF Annual Tax Conference CRA Roundtable Question 7 – Permanent Establishment and Crypto-asset Mining Equipment Crypto-asset mining can generally be described as the process of using computing power, often called “hash power”, to verify and record transactions on a blockchain. ... Tax Convention (the “Treaty”)? CRA Response Generally, when a person (a “miner”) that operates Mining Equipment creates a valid block, they will receive an amount of the mined crypto-asset. ... Consistent with the commentaries on the OECD Model Tax Convention, a non-resident miner will generally be considered to carry on business in Canada through a permanent establishment where: (1) the crypto mining business is carried on, wholly or in part, through the operation of crypto-mining equipment, (2) the crypto-mining equipment is at the non-resident’s disposal (whether the taxpayer owns or leases the crypto-mining equipment), and (3) the crypto-mining equipment is used in an identifiable fixed geographic location within Canada. ...

La Loi de l’impôt sur le revenu ne définit pas l’expression « convention écrite ». ... La question de savoir si et à quel moment une convention écrite visant l’acquisition d’une habitation est conclue dans un contexte successoral est une question de faits. ... Dans ce contexte, l’ARC accepte généralement qu’une telle déclaration puisse être considérée comme une convention écrite aux fins du RAP. ...

Reasons: Wording of the tax treaty. 2019 International Fiscal Association Conference CRA Roundtable Question 3 – Participating Interest and the Canada-US Tax Convention A recent CRA advance tax ruling (2016-0664041R3) considered a debt which included both periodic non-participating interest payments, as well as the possibility of future additional payments (the “Additional Amount(s)”) that were contingent on the index price of a particular commodity. ... Under the Canada-US Tax Convention (the “Treaty”) however, interest paid by a resident of Canada to a resident of the United States that is entitled to the benefits of the Treaty is not subject to Canadian withholding tax, other than interest: “arising in Canada that is determined with reference to receipts, sales, income, profits or other cash flow of the debtor (…), to any change in the value of any property of the debtor (…) or to any dividend, partnership distribution or similar payment made by the debtor...” ...

In other scenarios with different facts, the facts and circumstances of each particular case have to be examined to determine whether Part XIII tax is exigible and if it is, whether such tax is exempt under the provisions of the applicable Canadian tax convention. Furthermore, where the facts of a particular situation support a look-through approach so that a Canadian resident partner is considered to have paid the interest, the first sentence of paragraph 6 of Article XI of the Canada-United States Income Tax Convention applies so that such interest is deemed to arise in Canada for purposes of Article XI. ...

Suite au nouveau protocole à la convention fiscale entre le Canada et les États-Unis en 1995, Revenu Canada a annoncé que cette politique administrative était sous étude. ... Suite au nouveau protocole à la convention fiscale entre le Canada et les États-Unis en 1995, le Ministère a décidé de reconsidérer la raison d’être de telles sociétés à but unique. ...

TABLE RONDE SUR LA FISCALITÉ FÉDÉRALE DU 5 OCTOBRE 2018 APFF- CONGRÈS 2018 Question 7 Avantage en vertu d’un emploi En vertu de certaines conventions d’emploi, des professeurs universitaires peuvent à l’occasion s’absenter de leurs tâches régulières (par exemple, enseignement, recherche) afin de compléter un perfectionnement. ... Les documents pertinents comprennent entre autres le contrat de travail et la convention collective. ...

In this ruling, the corporate partners subscribed for preferred shares giving them the requisite 10% ownership to benefit from the 5% withholding rate under the Canada-US Income Tax Convention. ... Convention, Article 10, paragraph 2(a), that the beneficial owner of the dividend must own at least 10% of the voting stock of the corporation paying the dividend. ...

Information Circular IC71-17R5 Guidance on Competent Authority Assistance Under Canada’s Tax Conventions is currently being revised. ... For those cases where the (re)assessment relies on an anti-avoidance provision of the Act as the primary assessing position, such as section 245 or paragraph 247(2)(b) of the Act, the Canadian Competent Authority will limit itself to forwarding the case to the other competent authority for relief from potential double taxation. 2020 International Fiscal Association Conference CRA Roundtable Question 3 – Draft IC71-17R6, Paragraph 43 We understand that Information Circular IC71-17R5 Guidance on Competent Authority Assistance Under Canada’s Tax Conventions is currently being revised. ...

Position: Yes, the decision must be made on a case by case basis. 2021 CTF Annual Conference CRA Roundtable Question 4: Liable to Tax and Territorial Taxation In order to qualify for the benefits under an income tax convention agreed upon by the Government of Canada and the government of a foreign jurisdiction (a “Tax Treaty”), a person must generally be considered a resident of a “Contracting State” for the purposes of the relevant Tax Treaty. ... The resolution of such interpretative issues requires a textual, contextual and purposive analysis of the relevant provisions of the applicable Tax Treaty, in light of the applicable foreign tax legislation, as well as secondary authoritative sources, including for example the Organisation for Economic Cooperation and Development relevant Model Tax Convention and its Commentary. ...

Model Income Tax Convention; 2) A portion of the gain would be considered not to be derived in connection with the U.S. trade or business. ... Model Income Tax Convention. In general terms, we would consider Canadian-source income to be derived "in connection with" a trade or business in the U.S. if the income is derived from an activity in Canada that is a part of, or is complementary to, the trade or business in the U.S. ...