Search - convention

4 December 1990 Ministerial Correspondence HBW93894B F- Privileges and Immunities under Canada-Philippines Tax Convention Unedited CRA Tags n/a 24(1) Jim Wilson   (613) 957-2063 19(1) HBW 9389-4 December 4, 1990 Dear  19(1) We are writing in follow-up to your telephone conversation with Mr. ... Pursuant to Article 26 of the Canada-Philippines Income Tax Convention, the Convention  24(1)  Accordingly, Canada's right to tax remuneration received by officials of the 24(1) will be determined by domestic laws (i.e. the Income Tax Act and the Privileges and Immunities (International Organizations Act). 2.      ... Note:     Where you are not an official of the 24(1) the tax convention between Canada and the Philippines will apply and would likely provide the Philippines exclusive right to tax such remuneration. ...

Income Tax Convention on Pension Unedited CRA Tags n/a 19(1) 901544   G. ...

Income Tax Convention ("U.S. Treaty") Canada-U.K. Tax Convention ("U.K. ...

CANADA- BELGIQUE ART. 20 Unedited CRA Tags CONVENTION FISCALE CANADA- BELGIQUE Principales Questions: LE CLIENT DÉSIRE SAVOIR SI L'ARTICLE 20, "ÉTUDIANT", DE LA CONVENTION FISCALE ENTRE LE CANADA ET LA BELGIQUE PERMET D'EXEMPTER DE L'IMPÔT CANADIEN LA RÉMUNÉRATION QU'IL A REÇUE À TITRE DE STAGIAIRE BELGE AU CANADA Position Adoptée: À LA LUMIÈRE DES INFORMATIONS QU'IL NOUS A SOUMISES, NOUS SOMMES D'AVIS QUE LA RÉMUNÉRATION QU'IL A REÇUE AU CANADA NE SE QUALIFIE PAS À L'EXEMPTION PRÉVUE À L'ARTICLE 20 DE LA CONVENTION FISCALE CONCLUE ENTRE LE CANADA ET LE ROYAUME DE BELGIQUE. ... Flaherty, ministre des Finances, m’a fait parvenir une copie de votre courriel, que j’ai reçue le 2 mars 2012, concernant la convention fiscale entre le Canada et le Royaume de Belgique. Vous désirez savoir si l’article 20, « Étudiants », de la convention fiscale entre le Canada et la Belgique permet d’exempter de l’impôt canadien la rémunération que vous avez reçue à titre de stagiaire belge au Canada. ...

Wilson advised that your original inquiry as to whether a trust whose income is exempt in its hands and in the hands of the beneficiaries can be a "resident of a Contracting State" for treaty purposes was meant to relate to a trust that did not meet the definition of a religious, scientific, literary, educational or charitable organization under Article XXI of the Canada-United States Income Tax Convention 1980 (the "Convention") but is exempt from taxation in the United States. This will confirm that for the purposes of the Convention and other treaties comparable thereto we have adopted the position that an organization that is resident in a Contracting State will generally be considered to be a "resident of" that State notwithstanding that it is granted exemption from tax in such State by the tax laws thereof. ... However, provided the exemption from tax does not arise simply from the flow through of the trust's income to its beneficiaries and provided paragraph 6(a) of Article XXIX of the Convention does not apply, we see no reason not to generally apply our position to trusts. for DirectorReorganizations and Non-Resident DivisionRulings DirectorateLegislative and IntergovernmentalAffairs Branch ...

Middleton   (613) 957-2127 Attention: 19(1) EACC9278 August 23, 1990 Dear Sirs: This is in reply to your letter of April 18, 1990 concerning paragraph 3 of Article 11 of the Canada-Poland Income Tax Convention (the "Convention"). In the opening paragraph of your letter, you indicated that interest arising in Canada and paid to a resident of Poland would be exempt from tax in Canada by virtue of paragraph 3 of Article 11 of the Convention if the interest is paid in respect of a loan that is "insured" by the Government of Canada. ... As you indicated in the telephone conversation of August 9, 1990 (Middleton/19(1)) since  paragraph 3 of Article 11 of the Convention does not have application to your particular situation, there is no need for this Division to address the other queries set out in your letter. ...

If this situation arises, it will be necessary to refer to the residency tie-breaker rules found in paragraph 2 of the Protocol of the Canada-Japan Income Tax Convention (the "Convention") to determine whether a particular person is a resident of Canada or Japan for purposes of the Convention and for determining the tax treatment for the various types of income. ... Canadian Interest Income Where a dual resident is deemed to be a resident of Japan for purposes of the Convention, 24(1) is of the opinion "that the gross a amount Canadian source interest income earned by such individuals should be excluded from the calculation of "taxable income" under Division C of the Act and taxed separately at the rate of 10%. ... Subsection 20(12) Deduction With respect to your query regarding a deduction under subsection 20(12) of the Act, there may be situations where a dual resident who is deemed to be a resident of Japan for purposes of the Convention may be entitled to such a deduction. ...

In the case of a resident of the United States of America, the applicable convention is the Canada-United States Income Tax convention, 1980. Article XVIII of that convention deals with Pensions and Annuities and paragraph 4 of the article defines an annuity for purposes of the convention as a "stated sum paid periodically at stated times during life or during a specified number of years.... but does not include a payment that is not a periodic payment".  ... Paragraph 1 of Article XXII of the convention, however, states that "items of income of a resident of a Contracting State, wherever arising, not dealt with in the foregoing Articles of this Convention shall be taxable only in that State, except that if such income arises in the other Contracting State it may also be taxed in that other State. ...

Income Tax Convention (1980) (the "Convention") defines the term "royalties (for purposes of that article) to mean"...Payments of any kind received as consideration for the use of, or the right to use, any copyright of literary... work... or for the use of, or the right to use, tangible personal property or for information concerning industrial, commercial or scientific experience... ... Accordingly the definition of royalties in the Convention is broad enough to permit Canada to withhold its tax on payments made to a resident of the United States for the use of computer software. ... We are enclosing copies of Article XII of the Convention, the technical explanation with respect to that article and paragraph 212(1)(d) of the Act which imposes the tax on the computer software. ...

Income Tax Convention (the "Convention") the amount deductible under paragraph 60(j) of the Income Tax Act (the "Act") would be limited to the lesser of the amount of the transfer and the amount subject to taxation. Upon further consideration, we have concluded that the full amount of the Benefits must be brought into income under the provisions of subparagraph 56(1)(a)(i) of the Act but an offsetting deduction for 1/2 of the amount would be allowed under subparagraph 110(1)(f)(i) of the Act for the amount not taxable under the Convention.  ...