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Muirhead: We are writing to request your interpretation of the impact of the Canada-United States Income Tax Convention, 1980 on the deductibility of convention expenses incurred by a taxpayer resident in Canada in attending a convention held in the United States. ... For example, it is our view that if an association of Nova Scotia general insurance agents were to hold a business meeting or convention in Florida, expenses incurred by member companies in sending employees to the convention should be deductible under Subsection 20(10). However, if the same Nova Scotian association were to hold a convention in Ontario, without any affiliation or joint activities with an Ontario or national organization of insurance agents, members attending the convention would not be entitled to deduct expenses incurred to attend the convention because Ontario is outside the territorial scope of the Nova Scotia association. ...

Income Tax Convention (1980) (the Convention). The following is a summary of the application of the greater relief provision as it applies to television broadcasting royalties paid in respect of both videotape and motion picture film. 1) Under the provisions of the Canada-U.S. 1942 Tax Convention, videotape royalties are exempt from withholding tax and motion picture film royalties are subject to withholding tax at a rate of 15%. 2) Under the provisions of the Canada-U.S. 1980 Tax Convention television broadcasting royalties paid in respect of both videotape and motion picture film are subject to withholding tax at a rate of 10%. 3) Under Article XXX of the Canada-U.S. 1980 Tax Convention, paragraph 5 stipulates that "Where any greater relief from tax would have been afforded by any provision of the 1942 Convention than under this Convention, any such provision shall continue to have effect for the first taxable year with respect to which provisions of this Convention have effect under paragraph 2(b)". 4) In interpreting this greater relief provision, television broadcasting royalties paid in respect of both videotape and motion picture film can be split so that the 1942 Tax Convention can be applied to the videotape royalty portion and the 1980 Tax Convention can be applied to the motion picture film portion of the royalty payment. ... In our view your interpretation reflects the intended application of the Convention provisions. We point out that Article XII of the Convention has effect from October 1, 1984. ...

In view of XXX concerns about the treatment of exempt organizations under the Australian Convention please provide us with your views as to whether the negotiators of the Australian Convention intended that exempt organization (such as the Society) be entitled to the benefits contained in the Australian Convention. ... Income Tax Convention (“the U.S. Convention”) is contained in paragraph 1 of Article IV. ... Convention are not residents of a contracting state for the purposes of that convention. ...

In view of XXX concerns about the treatment of exempt organizations under the Australian Convention please provide us with your views as to whether the negotiators of the Australian Convention intended that exempt organization (such as the Society) be entitled to the benefits contained in the Australian Convention. ... Income Tax Convention “the U.S. Convention”) is contained in paragraph 1 of Article IV. ... Convention are not residents of a contracting state for the purposes of that convention. ...

K1A 0L8 CANADA/NORWAY TAX CONVENTION CANADA/NETHERLANDS TAX CONVENTION Dear Mr. ... Article 2(2) of the convention directs one to the Income Tax Act 1972 for a definition of a "trust". ... Conversely, payments from similar resident Canadian trusts subject to the current Canada/Netherlands Tax Convention will be subject to Article XVII of the protocol to that Convention dated 2nd April 1957 and thereby excluded from Article XVII of the Convention, effectively subjecting such payments to the Canadian statutory rate of withholding tax under the relevant provisions of Section 21 I.T.A. 1972. ...

In view of 19(1) concerns about the treatment of exempt organizations under the Australian Convention please provide us with your views as to whether the negotiators of the Australian Convention intended that exempt organizations (such as the Society) be entitled to the benefits contained in the Australian Convention. ... Income Tax Convention ("the U.S. Convention") is contained in paragraph 1 of Article IV. ... Convention are not residents of a contracting state for the purposes of that convention. ...

Harding 957-2111 XXX Attention: XXX Dear Sirs: Re: Canada-Norway Income Tax Convention (the "Convention") This is in reply to your letter of December 10, 1991 wherein you requested our views concerning withholding tax pursuant to subparagraph 212(1)(d)(i) of the Income Tax Act with respect to rental payments made by a Canadian resident to a Norwegian lessor for the use of moveable property in Canada. ... Generally, such rental payments when received by a corporation resident in Norway will fall within Article 6 (Business Profits) of the Convention unless such payments are carved out by another article of the Convention. ... Paragraph 1 of Article 3 of that Convention will determine whether or not the limited partnership will qualify as a resident of Norway for purposes of the Convention. ...

Income Tax Convention would apply when a factual resident of Canada who is a resident of the U.S. for purposes of the Convention acquires and disposes of property not referred to in Article XIII(1) and (2) while being a resident of the U.S. for purposes of the Convention. ... Income Tax Convention (the "Convention") We are writing in response to your facsimile of February 8, 1996 in which you requested a technical interpretation of Article XIII(5) of the Convention with respect to the situation described below. ... For purposes of the Convention, he is deemed by paragraph 2 of Article IV of the Convention to be a resident of the U.S. after his move to the U.S. in 1994. ...

Income Tax Convention (1980) (Convention) to provide guidelines as to what would constitute a "retirement plan" for purposes of paragraph 3 of Article XVIII of the Convention. ... Income Tax Convention (Convention). We are of the view that the term "periodic pension payment" in the Convention means a series of payments made for the purpose of providing the recipient with retirement income throughout his life or a greater part of his life. ... Tax Convention was added to clarify this matter for purposes of that Article. ...

17 July 1985 Income Tax Severed Letter July 17, 1985 Attention XXXX Dear Sirs: This is in reply to your letter dated May 9, 1985, concerning the meaning of the word "gain" as used in Article XIII of the new Canada-United States Income Tax Convention (1980) (Convention). ... Since the term "income" is not defined in the Convention, it takes on the meaning which it has under domestic law. ... When interpreting a passage of a Convention which is not clear, the Income Tax Convention Interpretations Act permits the interpreters to review the background papers and the intention of the negotiators when drafting the Convention. ...