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7 July 1991 Income Tax Severed Letter- Canada-Barbados Income Tax Convention Unedited CRA Tags 126, Canada-Barbados Income Tax Convention article XIII, XXV Subject: Canada-Barbados Income Tax Convention This is in reply to your letter dated May 21, 1991 regarding the foreign tax credit provisions of the Canada-Barbados Income Tax Convention (the "Convention"). ... It applies to give a Barbados source, for purposes of the Convention and of section 126 of the Act, to income of a Canadian resident that is taxed in Barbados in accordance with the Convention. ... This is the lowest withholding rate of any tax convention that Barbados has concluded. ...

7 October 1991 Income Tax Severed Letter- Deduction of Convention Expenses Unedited CRA Tags 20(10), Canada–U.S. ... You have also assumed that the Department would look to the self-employed person's ties to the national organization in determining whether a convention is a qualifying convention. ... " Although a taxpayer's ties to a national organization may be a factor in determining whether or not the convention expense claim is valid, a taxpayer's ties to a particular organization would not, in and by itself, necessarily establish that the convention is what you refer to as a qualifying convention. ...

Income Tax Convention (the "Convention") This is in reply to your memorandum of October 19, 1989 concerning what is meant by the term "gain which is liable to tax in that other State" in paragraph 9 of Article XIII of the Convention. ... Article III of the Convention provides a definition of many terms used in the Convention, however, the article does not define the term "gain" for purposes of the Convention. ... Since the Competent Authority of Canada has not agreed to the meaning of any term under subparagraph (d) of paragraph 3 of Article XXVI of the Convention and the term gain is not defined in the Convention, paragraph 2 of Article III of the Convention will apply. ...

Income Tax Convention (the "Convention") This is in reply to your memorandum of October 19, 1989 concerning what is meant by the term "gain which is liable to tax in that other State" in paragraph 9 of Article XIII of the Convention. ... Article III of the Convention provides a definition of many terms used in the Convention, however, the article does not define the term "gain" for purposes of the Convention. ... Since the Competent Authority of Canada has not agreed to the meaning of any term under subparagraph (d) of paragraph 3 of Article XXVI of the Convention and the term gain is not defined in the Convention, paragraph 2 of Article III of the Convention will apply. ...

Income Tax Convention SEP 5 1989 International Audits Division Specialty Rulings Directorate K.B. ... Income Tax Convention (the "Convention") This is in reply to your memorandum of June 27, 1989 wherein you requested our opinion concerning the treatment of capital gains arising from the disposition of real property under Article XIII of the Convention. ... In our opinion paragraph 3 of Article XIII of the Convention was intended to tax capital gains on the disposition of shares of the capital stock of a company, the value of which is derived principally from real property as that term is defined in the Convention (i.e. including not only real property as defined in Article VI of the Convention but also shares of the capital stock of other corporations or an interest in a partnership, trust or estate which is real property as defined in subparagraph 3(b) of Article XIII of the Convention). ...

31 August 1989 Income Tax Severed Letter 5-8357- Subparagraph 4(a) of Article 11 of the Canada-Netherlands Income Tax Convention of 1986 Unedited CRA Tags 212(1)(b), 251(1)(b), Canada–Netherlands Income Tax Convention art. 11 Dear Sirs: We are writing in response to your letter of July 6, 1989 in which you requested the Department's opinion regarding the application of paragraph 212(1)(b) of the Income Tax Act (the “Act”) and subparagraph 4(a) of Article 11 of the Canada-Netherlands Income Tax Convention of 1986 (the “Convention”) in the situation described below. ... We assume that, in the situation you describe, NethCo is, pursuant to paragraph 1 of Article 4 of the Convention, a resident of the Netherlands for the purposes of the Convention and that the only requirement of subparagraph 4(a) of Article 11 of the Convention that may not be met is the requirement that CanCo and NethCo deal with each other at arm's length for the purposes of the Convention. ... Where NethCo is so resident in Canada for the purposes of the Act and paragraph 3 of Article 4 of the Convention applies to deem NethCo not to be a resident of the Netherlands for the purposes of Article 11 of the Convention, subparagraph 4(a) of Article 11 of the Convention will not apply to preclude Canada from taxing any interest paid by CanCo to NethCo in accordance with the provisions of the Act. ...

31 August 1989 Income Tax Severed Letter AC58357- Canada–Netherlands Income Tax Convention H.K. ... We assume that, in the situation you describe, NethCo is, pursuant to paragraph 1 of Article 4 of the Convention, a resident of the Netherlands for the purposes of the Convention and that the only requirement of subparagraph 4(a) of Article 11 of the Convention that may not be met is the requirement that CanCo and NethCo deal with each other at arm's length for the purposes of the Convention. ... Where NethCo is so resident in Canada for the purposes of the Act and paragraph 3 of Article 4 of the Convention applies to deem NethCo to not be a resident of the Netherlands for the purposes of Article 11 of the Convention, subparagraph 4(a) of Article 11 of the Convention will not apply to preclude Canada from taxing any interest paid by CanCo to NethCo in accordance with the provisions of the Act. ...

Income Tax Convention- Deemed Residence Unedited CRA Tags Canada–U.S. Tax Convention Canada-U.S. Tax Treaty:Art. IV Dear Sirs: Re: Canada-U.S. ... Paragraph 1 of Article IV of the Convention does not mention citizenship as a basis for liability to tax. ...

Convention Unedited CRA Tags 251, Canada–U.S. Tax Convention Canada-U.S. ... XI Dear Sirs: Re: Subparagraph 3(d) of Article XI of the Canada-United States Income Tax Convention, 1980 (the "Convention") This is in reply to your letter dated February 7, 1991 whereby you requested our opinion concerning the meaning of the term "persons dealing with each other not at arm's length" in subparagraph 3(d) of Article XI of the Convention. In our opinion, by virtue of paragraph 2 of Article III of the Convention, the term "persons dealing with each other not at arm's length" has the same meaning as it does for purposes of the Canadian Income Tax Act (the "Act") as regards the application of the Convention by Canada. ...

30 June 1988 Income Tax Severed Letter 7-2490- [Canada—United States Income Tax Convention] JUN 30 1988 Mr. ... Cooper Canada- United States Income Tax Convention (the "Convention") Specialty Rulings Directorate This is in reply to your memorandum of January 14, 1988, concerning the application of Part XIII tax and the Convention on excess charges for royalties and management fees paid to related U.S. residents, which were disallowed pursuant to Part I of the Income Tax Act (the "Act"). ... Paragraph 7 of Article XII of the Convention clearly indicates that the excess portion of the royalty payment remains taxable according to the laws of each Contracting State with due regard being had to the other provisions of the Convention. ...