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10 November 1989 Income Tax Severed Letter ACC8482- Convention on Mutual Administrative Assistance in Tax Matters November 10, 1989 19(1) Re: Convention on Mutual Administrative Assistance in Tax Matters Your letter of October 10, 1989, addressed to Jack Calderwood, has been referred to this Division. Your question was whether Canada has or is considering signing the OECD Convention on Mutual Administrative Assistance in Tax Matters. Whereas the Convention has a number of signatories, it is not proposed that Canada be included at the present time. ...

26 June 1990 Income Tax Severed Letter ACC9576- Pension and Annuity Payments under Canada-Trinidad and Tobago Income Tax Convention Unedited CRA Tags Canada-Trinidad and Tobago Income Tax Convention Article XIII 24(1) 5-901004 D.S. Delorey (613) 957-3495 Attention: 19(1) June 26, 1990 Dear Sirs: Re: Article XIII Canada-Trinidad and Tobago Income Tax Agreement (the "Trinidad Convention") This is in reply to your letter of May 28, 1990 concerning the meaning to be given to the terms "pension" and "annuity" for the purposes of Article XIII of the Trinidad Convention. ... For the purposes of interpreting reciprocal tax conventions, we generally take the view that the term "pension" refers to a payment that is to be made periodically for the life of (or the greater part of the life of; e.g., to age 90) the recipient, unless a definition in a particular treaty dictates otherwise. ...

Income Tax Convention on Sales of Records and Tapes by Performing Artist Unedited CRA Tags Treaty US Article 26   HBW 4125-U3   David R. ... Income Tax Convention (1980), you seek to clarify the application of the said Convention with respect to income an artiste resident in one Contracting State receives that is based upon the sale of records, tapes, etc. which were recorded during a live performance in the other Contracting State. The issue is whether the nature of that portion of the performer's income based on the sale, rental, or licensing of the records or tapes is considered to be royalty income governed by the provisions of Article XII (Royalties) of the Convention or personal service income which is subject to the provisions of Article XVI (Artistes and Athletes). 15(1)(g) Your letter of July 31, 1990 and our response contained in this letter together constitute a competent authority agreement in accordance with paragraph 3 of Article XXVI of the Convention. ...

5 March 1990 Income Tax Severed Letter ACC9219 F- Convention Canada-Suisse Unedited CRA Tags Convention Canada-Suisse — Article XVIII 5 mars 199O BUREAU DE DISTRICT DE MONTRÉAL SERVICE DE DEMANDES DE Division des Relations RENSEIGNEMENTS AUX ENTREPRISES provinciales et internationales Régent Laurin David R. Senécal Section 148, 3e étage 957-2074 HBW 4l2-S2 ARTICLE XVIII CONVENTION CANADA-SUISSE LA présente est en réponse à votre mémoire du 25 octobre 1989 dans laquelle vous nous demandez si le paragraphe 2 A) de l'article XVIII de la Convention est applicable 24(1) ous regrettons le retard que nous avons mis a vous répondre. 24(1) A notre avis paragraphe 2 a nous avons déjà problème dans le contexte enseignants universitaires (voir lettre annexée) et nous croyons que les fonctions 24(1) sont encore moins méritoires. Quant à votre deuxième question, nous sommes d'avis que 24(1) Nous croyons que l'emploi aux exemples énumérés dans les commentaires sur l'article 2 de la Convention Modèle de 1977 préparée par l'Organisation de coopération et de développement économiques (copie annexée). ...

7 February 1991 Income Tax Severed Letter- Convention expenses Unedited CRA Tags 20(10), IT-131R2 XXX Re: Convention Expenses Thank you for your letter of February 8, 1991. ... You have queried the deductibility of convention expenses to be incurred by XXX The deductibility for income tax purposes of convention expenses depends upon each individual's particular set of circumstances and can be determined only after his or her income tax return is filed and all relevant facts determined. ... Subsection 20(10) of the Income Tax Act permits a deduction in respect of expenses incurred in attending not more than two conventions per year for taxpayers who are carrying on a business. ...

Income Tax Convention (1980) Unedited CRA Tags Canada–U.S. Tax Convention Canada-U.S. ... Our position is in line with the view that the intent of Article XIII(9) was to effect a transition between the status of United States resident under the 1942 Convention and his status under the 1980 Convention. ... Under the transitional provisions, in the 1980 Convention the relief therefore is the proportion of the gain from V-Day that accrued prior to December 31, 1984 (before the coming into force of the 1980 Convention). ...

Income Tax Convention Art. 15 Dear Sirs: Re: Clause 115(2)(e)(i)(B) of the Income Tax Act (Canada) (the "Act") and the Canada-U.K. Tax Convention (the "Convention") This is in reply to your letter dated March 6, 1990 in which you requested our advice regarding the reporting requirements in the following situation. ... Facts XXX Your client has based his calculation of withholding tax upon the interaction of clause 115(2)(e)(i)(B) of the Act and paragraph 1 of Article 15 of the Convention. ...

Convention Expenses / Expenses of Training. The XXX have requested that we accept expenses incurred with respect to XXX conventions, that primarily consist of scientific continuing education, as being training expenses rather than convention expenses. ... Convention Expenses / Expenses of Training. From our review of the XXX letter of August 26, 1991, it would appear that they are requesting a blanket ruling to the effect that any meeting of the XXX where some element of "scientific continuing education" was present, would not be considered to be a convention and the costs incurred would not be considered to be capital in nature and, on the basis that these costs are training costs, would be deductible in computing professional income. ... The fact that a trade show is conducted in connection with such a meeting would, in our view, indicate that the meeting was in fact a convention for purposes of subsection 20(10) and not a training course. ...

13 December 1989 Income Tax Severed Letter ACC8814 F- Convention fiscale le 13 décembre 1989 Monsieur, Conformément au paragraphe 3 de l'article XXIV de la convention fiscale entre nos deux pays signée le 22 décembre 1975, nous souhaitons clarifier les modalités d'application de cette convention 24(1) A cet égard, nous vous proposons d'arrêter une position commune visant à déterminer les conséquences fiscales applicables dans les 24(1) Cette interprétation des dispositions de la convention s'appliquera aux encaissements réalisés à compter du 1 janvier 1988. ...

8 May 1990 Income Tax Severed Letter ACC9115- Canada-Switzerland Income Tax Convention 19(1) HBW 4125-S2 David R. Senécal (613) 957-2074 May 8, 1990 Dear 19(1) Pursuant to paragraph 4 of Article XXIV of the Canada-Switzerland Income Tax Convention signed by our two countries on August 20, 1976, we would like to clarify the application of the said Convention to the taxation of remuneration paid by a political subdivision of a Contracting State to an individual in respect of services rendered to that subdivision. Paragraph 1 of Article XIX of the Convention provides that such remuneration shall be taxable only in the State of source. ...