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Income Tax Convention (New)- Articles VI and XIII(9) September 4, 1985 C.G. Toussaint XXXX Dear XXXX This is in reply to your letter dated August 15, 1985, following our reply to your letters dated May 9 and August 8, 1985, concerning the application of Article XIII(9) of the Canada-United States Income Tax Convention (1980) (Convention) to resource properties. ... It is therefore our view that resource properties would not qualify for the benefits under Article XIII(9) of the Convention since they are not "capital assets" for the purposes of the Convention. ...

Tax Convention Canada-U.S. Tax Treaty:Art. XVIII, XXII, Canada–U.K. Income Tax Convention Art. ... 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. ...

Income Tax Convention ("the Convention")? 2. Will a division of the U.S. federal government, or of a state or local government of the U.S., which is constituted and operated exclusively to administer or provide benefits under one or more funds or plans established to provide pension, retirement or other employee benefits, be eligible for the exemption from withholding tax on dividends and interest received from Canadian sources under paragraph 2 of Article 70(1) of the Convention? Discussion- Issue 1 Interpretation of the Convention Paragraph 1 of Article IV of the Convention defines a resident of a Contracting State to be "a person who, under the laws of that State, is liable to tax therein by reason of his domicile, residence, place of management, place of incorporation or any other criterion of a similar nature... ... Should you be unable, based upon interpreting the Convention itself, to determine that the U.S. federal, state and local governments are residents of the U.S. for purposes of the Convention, we respectfully request that consideration be given to granting such status as a response to the above-mentioned position of the U.S. government. ...

Income Tax Convention (the Convention) in the following hypothetical fact situation: 1. ... It is your view that Article XI(2) of the Convention provides that the tax is reduced to 15% where the beneficial owner of the interest is a U.S. resident. In addition, Article XXI(2) of the Convention provides that interest derived by a United States exempt entity will be exempt from Canadian tax. ...

31 May 1990 Income Tax Severed Letter HBW 4125-N1 HBW 6591-N1 Unedited CRA Tags Canada-Netherlands Income Tax Convention Article 25 HBW 4125-N1 HBW 6591-N1 David R. Senécal (613) 957-2074 May 31, 1990 Dear xxxxx Pursuant to paragraph 4 of Article 25 of the Canada-Netherlands Income Tax Convention signed by our two countries on May 27, 1986, we would like to clarify the application of the said Convention to the following situation: A corporation, which is a resident of Canada for the purposes of the Convention, borrows Canadian dollars from a lender in the Netherlands. ... Consequently, as paragraphs 1 and 2 of Article XI of the Convention only apply to reduce the tax to 15% if the interest arises in one State and is paid to a resident in the other State and the Convention does not contain an "Other Income" article deeming the interest to be taxable only in the Netherlands where it arises, a technical interpretation of the Convention would result in the interest being subject to a 25% tax in Canada even though the interest is paid by the permanent establishment in the Netherlands. ...

Amounts paid by a corporation resident in the United States to a corporation resident in Canada that are deemed to be dividends by and for purposes of the taxation laws of the United States may, by virtue of paragraph 3 of Article X of the Canada-United States Income Tax Convention, 1980 (the "Convention"), be deemed to be dividends for purposes of Article X of the Convention. ... Consistent with paragraph 1 of Article X and paragraph 1 of Article XI and as provided by paragraph 2 of Article XXIX of the Convention, the Convention does not affect the manner in which Canada may tax residents of Canada in respect of interest and dividends and accordingly the taxation of residents of Canada in respect of interest and dividends arising in the United States is to be in accordance with the provisions of the Income Tax Act. We cannot rule out the possibility that a taxpayer may be granted relief from taxation in a particular situation by virtue of the provisions of Article XXVI of the Convention and thus recommend that an application be made pursuant to paragraph 1 of Article XXVI of the Convention where a person considers that the actions of one or both of the Contracting States result or will result for him in taxation not in accordance with the provisions of the Convention. ...

HDB9412- 2- 1- U3 This is in reply to your Memorandum dated January 30, 1991 concerning Article XXI of the Canada-United states Income Tax Convention, 1980 (the "Convention"). ... Paragraph 6 of Article XXI of the Convention applies only in respect of "gifts by a resident of Canada". ... The March 15, 1989 Memorandum pointed out that the relevant provisions of the 1942 Convention applied to both residents of Canada and residents of the United States whereas the 1980 Convention only applies to residents of Canada insofar as provision is made by the conventions (as opposed to the Act) for expanding the type of organizations (to U.S. resident organizations not prescribed by the Act) eligible for creating a deduction (or tax credit). ...

Income Tax Convention (Convention). XXXX We have reviewed the commentary to the Model Double Taxation Convention issued by the OECD and it does not clarify the matter as to whether the determination of residency is made at the en of the calendar year or not. ... You have requested our opinion on the following questions. (1) Does Article IV of the 1980 Convention apply to XXXX circumstances to deem that he ceased his Canadian residence on January 1, 1985, when the 1980 Convention came into force? ... (4) Can XXXX claim the protection of the 1942 Convention (Articles VIII and XIIIA) to exempt him from Canadian tax in respect of the capital gains and recapture of CCA on his taxable Canadian properties disposed of after July 31, 1985, on the basis of the "greater relief" clause of Article XXX(5) of the 1980 Convention? ...

La convention prévoit que le fiduciaire doit remettre les sommes perçues selon ses termes à une institution financière désignée nommément dans la convention, ayant la charge d'administrer les fonds du régime. 3. Aucun mécanisme de remplacement de l'institution financière désignée n'est prévu par la convention. 4. L'institution financière n'est pas une partie signataire à la convention. ...

Income Tax Convention (the "1980 Convention") XXX Our understanding of the facts in the situation is as follows: XXX 15. ... The court justified the application of the 1977 OECD Model by stating that the Norway-USA convention is essentially the same as the 1963 OECD Draft Convention and the 1977 OECD Model. ... Convention, the 1980 Convention or the 1977 OECD Model. Thus, for the purposes of interpreting the meaning of P.E. under the 1980 Convention, it is our view that the commentary in the 1977 OECD Model is a good basis for distinguishing XXX case from the Sunbeam case. 25. ...