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With respect to #2 and #3 above, such determinations are also a question of fact and would have a significant affect on the application of the Income Tax Act and Convention. ... In no circumstances would the employee be exempt from Canadian tax pursuant to Article XV of the Convention. ... The requirement to withhold Canadian income tax could be waived if the employee is exempt from Canadian tax pursuant to Article XV of the Convention. ...

1 June 1990 Income Tax Severed Letter AC72515 F- Contrat de reassurance Unedited CRA Tags 2(3), 15(1), 103, 245(2), 253, Canada-France Income Tax Convention Article VII Le 1er juin 1990 BUREAU DE DISTRICT DE MONTRÉAL SECTION DES SERVICES BILINGUES Rémi St. ... En vertu de l'article 253 de la Loi, un non-résident est réputé exploiter une entreprise au Canada s'il sollicite des commandes ou offre en vente quoi que ce soit par l'entremise d'un préposé ou d'un mandataire Toutefois, lorsqu' il existe une convention fiscale entre le Canada et le pays du non-résident, ce sont les dispositions de la convention qui prévalent. En vertu de l'article VIl, paragraphe 1, de la Convention fiscale France-Canada (1976) (la "Convention") les bénéfices d'une entreprise française ne sont imposables qu'en France, à moins que l'entreprise n'exerce son entreprise au Canada par l'intermédiaire d'un établissement stable qui y est situé. ...

Income Tax Convention should be applied on look-through bsis for purposes of subparagraph 5(a) of article 13. ... Income Tax Convention (the “Convention”). It has its head office in XXXXXXXXXX is a subsidiary wholly-owned corporation of XXXXXXXXXX is a corporation incorporated in the United Kingdom and resident in the United Kingdom for purposes of the Convention. ... By virtue of paragraph 8 of Article 13 of the Convention, the gains realized on the disposition of shares of XXXXXXXXXX by XXXXXXXXXX and by Newco, as described in paragraph 18 herein, will not be subject to Canadian tax. ...

28 September 1989 Income Tax Severed Letter ACC8676- Letter Response 19(1) September 28, 1989 Dear Sirs: Re: 19(1) Please be advised that your letter of June 9, 1989, regarding the above noted subject has been transferred to this division which acts as Canadian competent authority for purposes of the Canada-France Income Tax Convention (1975). ...

This request is made pursuant to Article XXVI of the Canada-Germany Income Tax Convention. ...

The solicitors for the XXX are requesting exemption from any Canadian tax on the disposition of taxable Canadian property in accordance with the Vienna Convention on Diplomatic Relations. ...

As such the tax convention does not apply and the Danes could apply a domestic rate to such a payment, which was 40 percent. ...

Income Tax Convention. ...

Both Canada and Algeria agree that there is no intention that the Canada/Algeria Income Tax Convention should apply to anything other than income or profits taxes. ...

This will confirm that there is no exemption from tax on the film royalties under either the Canadian Income Tax Act or the Canada-United Kingdom Income Tax Convention with respect to payments made by residents of Canada to U.K. charities. ...