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2 May 1985 Income Tax Severed Letter 5-7531 F- [Conventions entre actionnaires] Marc Gravel (613) 995-1327 A l'attention de XXXX Le 2 mai 1985 Messieurs, Objet: Conventions entre actionnaires La présente fait suite à votre lettre du 15 mars 1985 dans laquelle vous nous posez deux questions, l'une relative à l'alinéa 251(5)b) de la Loi de l'impôt sur le revenu (ci-après, la "Loi") et l'autre relative au paragraphe 70(6) de la Loi. 1. ... Bien que le libellé de l'alinéa 251(5)b) de la Loi soit suffisamment général pour comprendre presque toute convention d'achat-vente, le Ministère n'applique cet alinéa, en pratique, que lorsque toutes les parties à la convention ont clairement le droit ou l'obligation de vendre ou d'acheter, selon le cas. Le Ministère considère que les conventions d'actionnaires communément appelées conventions sur le "droit de premier refus" ne confèrent pas le droit d'acheter des actions mais donnent plutôt l'option d'acquérir à un moment donné le droit d'acquérir des actions. ...

19 March 1990 Income Tax Severed Letter AC59069 F- Convention fiscale entre le Canada et l'Allemagne Unedited CRA Tags none 5- 9069 19(1) A. ... La convention fiscale intervenue entre le Canada et la RFA et qui est en vigueur depuis- le 23 septembre 1983 ne vise que les impôts sur le revenu et sur le capital. Par conséquent, dans la situation que vous nous avez décrite, l'impôt allemand sur le revenu est considéré par ladite convention fiscale, ce qui n'est pas le cas pour l'impôt allemand sur le don. 9. ...

7 August 1990 Income Tax Severed Letter- Canadian tax and filing obligations for non-residents under the Canada-U.S. tax convention and the Income Tax Act Unedited CRA Tags 60(3), 150, Canada–U.S. Tax Convention Canada-U.S. Tax Treaty:Art. V, VII Dear Sirs: Re: Canadian Tax and Filing Obligations U.S._ Canada Tax Convention This is in reply to your letter dated March 20, 1990 to the Non-Resident Taxation Division. ... In particular we note that the Commentary on the Model Double Taxation Convention on Income and Capital in the Report of the OECD Committee of Fiscal Affairs, 1977 is consistent with the view that USCo has a permanent establishment in Canada. ...

7 December 1990 Income Tax Severed Letter- Privileges and Immunities under Canada-Philippines Tax Convention Unedited CRA Tags Canada–Philippines Income Tax Convention, Art. 26, IT-221R2, Information Circular 79-9R Dear XXX 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 XXX Accordingly, Canada's right to tax remuneration received by officials of the XXX 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 XXX the tax convention between Canada and the Philippines will apply and would likely provide the Philippines exclusive right to tax such remuneration. ...

16 January 1990 Income Tax Severed Letter ACC8921- Canada-Brazil Income Tax Convention- Interest Income HBW 4125-B B. Fioravanti (613) 957-2073 19(1) January 16, 1990 Dear 19(1) Re: Canada-Brazil Income Tax Convention Tax-Sparing Provisions Further to your letters of June 3, 1988 and March 25, 1987, we have re-examines our position and are still of the view that paragraph 3 of Article 22 of the Canada-Brazil Income Tax Convention does not apply to interest income arising from a loan booked through a permanent establishment in a third state. ... By deeming Brazilian tax to have been paid at a rate of 20 percent, and by limiting the rate of tax actually imposed on a company, the Canada-Brazil Income Tax Convention deliberately creates a discrepancy between the two figures. ...

12 January 1987 Income Tax Severed Letter 5-2562- [Canada-UK Tax Convention] Employment and Immigration Canada Annuities Branch P.O. ... Convention, we are of the view that amounts paid out pursuant to these arrangements do not fall within the ambit of the normal definition of pension in an employer/employee context. ... While the definition of pension for purposes of the Canada-U.K. tax convention is somewhat wider than the Income Tax Act, it is our opinion that a pension in these particular circumstances has certain fundamental attributes. ...

7 June 1991 Income Tax Severed Letter- Canada-Italy Income Tax Convention Unedited CRA Tags 2(1), 126, Canada-Italy Income Tax Convention article XV Dear Sirs: Re: Canada-Italy Income Tax Convention This is in reply to your letter of May 7, 1991 wherein you requested our views on the income tax liabilities of a Canadian resident in the following hypothetical situation as outlined in your letter. ... X is employed in Italy by an employer that does not have a permanent establishment (within the meaning of Article V of the Canada- Italy Income Tax Convention Act, 1980 (the "Tax Treaty") or other fixed base in Canada. 3. ...

Income Tax Convention- Non-availability of Corporate Tax Abatement Jim Wilson (613) 957-2063 HBW 4327-2-2 HBW 4125-UI May 4, 1990 19(l) Dear 24(1) Re: We are writing in reply to your letter dated February 14, 1990, concerning the above-noted company and the applicability of Article 22 of the Canada-United Kingdom Income Tax Convention. ... In this regard, the following comments are applicable: 1) Paragraph 5 of Article 22 defines the term "taxation" (as used in paragraph 1 of Article 22) as taxes which are the subject of this Convention. Article 2 deccribes the taxes which are subject to this Convention as those imposed by the Government of Canada only. has not been subjected to any federal taxes more burdensome than the federal tax requirements to which a Canadian national under the same circumstances would be subjected. ...

14 September 1989 Income Tax Severed Letter ACC8555- Canada-Sweden Income Tax Convention on Dividend Payments E.E. Campbell 19(1) 613-957-2067 September 14, 1989 Re: Article 23, Canada-Sweden Income Tax Convention In our letter of July 11, 1989 we indicated to you that we had written to the Swedish competent authority to request its views on the situation which you had outlined in your letter to us of March 9, 1989. ... However, the object and purpose of the Convention would in their view be over ridden and a double exemption given to the income. ...

1 March 1990 Income Tax Severed Letter ACC9220- Canada-Italy Income Tax Convention on Quebec Pension Plan Benefits Unedited CRA Tags Canada-Italy (former) Tax Treaty:Art. ... Pursuant to Article 18, paragraph 1 of the Canada-Italy Income Tax Convention, Italy has a right to tax these benefits. ... A Protocol amending the Convention between Canada and Italy was signed on March 20, 1989. ...