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7 July 1991 Income Tax Severed Letter- Interest on loans — application of subparagraph 4(a) of Article 11 of the Canada-Netherlands Income Tax Convention Unedited CRA Tags 212(1)(b)(vii), Canada-Netherlands Income Tax Convension article 3, 11 Dear Sirs: This is in reply to your letter of May 8, 1991 in which you requested our views on the application of subparagraph 4(a) of Article 11 of the Canada-Netherlands Income Tax Convention (the "Convention"). Our understanding of the situation which you described is that interest on a loan is paid by a company resident in Canada for the purposes of the Convention to a company which is resident in the Netherlands for the purposes of the Convention. ... The term "arm's length" is not defined in the Convention but paragraph 2 of Article 3 of the Convention provides that "... any term not defined therein shall, unless the context otherwise requires, have the meaning which it has under the law of the State concerning taxes to which the Convention applies. ...

Even though he may be a factual resident or a deemed resident of Canada, it is possible that, for purposes of the Canada-USSR Tax Convention (the "Convention"), he may be deemed to be resident of the USSR by virtue of the residency tie-breaking rules in paragraph 2 of Article 4 of the Convention. If it is determined that XXX is a resident of the USSR under paragraph 1 or 2 of Article 4 of the Convention for a particular year, the provisions of Article 12 of the Convention will be available to him for the year. On the other hand, if it is determined that XXX is a resident of Canada under paragraph 2 of Article 4 of the Convention for a year, the provisions of Article 12 of the Convention will not be available to him for the year. ...

Our Comments Article 13 sub-paragraph 4 (a) of the Convention stipulates that the capital gain realized on the sale of the shards can be taxed in Canada, whereas by virtue of Article XVII of the Canada-Netherlands Income Tax Agreement Act, 1957, (the "Former Convention") such a gain would have been taxable only in the Netherlands. By virtue of paragraph 3 of Article 30 of the Convention, any provisions of the Former Convention that would have afforded any greater relief from tax shall continue to have effect for any taxation year beginning before the entry into force of the Convention. ... " The Convention entered into force on August 21, 1987, and 24(1) chose August 1, 1987 as the beginning of its fiscal period. ...

Income Tax Convention- U.S. Estate Tax Unedited CRA Tags Canada–U.S. Tax Convention Canada-U.S. ... II, XXIII, OECD Model Double Taxation Convention on Income and Capital, Art. 22 Re: Canada-United States Income Tax Convention, 1980 (the “Convention”)- U.S. ... It is our understanding that United States estate tax is not a tax on capital and that Article XXIII of the Convention is not applicable thereto. ...

Income Tax Convention] XXXX T.B. Kuss (613) 957-2117 February 2, 1988 Dear Sirs: Re: Article X, Paragraph 6 of the 1980 Canada-U.S. Income Tax Convention (the "Convention") This is in reply to your letter dated December 1, 1987 in which you requested a technical interpretation of the above-referenced provisions of the Convention within the context of the following hypothetical situation. ... Opco is not and has not been associated (within the meaning of subparagraph 6(d) of Article X of the Convention) with another company nor has it previously deducted any amounts in respect of subparagraph 6(d) of Article X of the Convention. ...

7 July 1991 Income Tax Severed Letter- Canada-United Kingdom Income Tax Convention article 27(2) Unedited CRA Tags Canada–U.K. Income Tax Convention Art. 27 Dear Sirs: Re: Article 27(2) of the Canada-United Kingdom Income Tax Convention (the "Convention") This is in reply to your letter dated June 28, 1991. In our opinion, paragraph 2 of Article 27 of the Convention not only applies to restrict the application of provisions of the Convention pursuant to which income is totally exempted from taxation but also applies to restrict the application of provisions of the Convention, such as paragraph 1 of Article 20, pursuant to which the amount of tax a Contracting State may impose is limited (but not absolutely eliminated). ...

Pertinence L'article 4 de la Convention établit le sens de "résident d'un État contractant" aux fins seules de la convention fiscale. ... Imnact de la Convention et de la résidence réputée La Convention peut réputer le particulier-type etre un non-résident du Canada aux fins de la Convention mais l'alinea 250(l)d) de la Loi demeure toujours pertinent. ... L'article 4 de la Convention établit les règles du jeu de la convention fiscale pour ses autres dispositions d'allégement. ...

Our Comments Article 13 sub-paragraph 4 (a) of the Convention stipulates that the capital gain realized on the sale of the shares can be taxed in Canada, whereas by virtue of Article XVII of the Canada-Netherlands Income Tax Agreement Act, 1957, (the “Former Convention”) such a gain would have been taxable only in the Netherlands. By virtue of paragraph 3 of Article 30 of the Convention, any provisions of the Former Convention that would have afforded any greater relief from tax shall continue to have effect for any taxation year beginning before the entry into force of the Convention. ... The Convention entered into force on August 21, 1987, and XXX chose August 1, 1987 as the beginning of its fiscal period. ...

7 October 1991 Income Tax Severed Letter- Shipping and Air Transport Provisions of the Canada-Netherlands Income Tax Convention Unedited CRA Tags Canada-Netherlands Income Tax Convention Dear Sirs: Re: Shipping and Air Transport Provisions of the Canada-Netherlands Income Tax Convention, 1986 (the "Netherlands Convention") This is in reply to your letter dated August 20, 1991. ... Dutchco is not a resident of Canada, is a resident of the Netherlands for Dutch tax purposes and is solely a resident of the Netherlands for purposes of the Netherlands Convention. ... We note that the summary of your understanding of the effect of the Netherlands Convention set forth in your letter of August 20, 1991 made no reference to Paragraph II of the Protocol to the Netherlands Convention. ...

7 August 1991 Income Tax Severed Letter- Canada-United States Income Tax Convention- Maintenance Payments Unedited CRA Tags Canada–U.S. Tax Convention Canada-U.S. Tax Treaty:Art. XVIII(6) Dear Sirs: Re: Article XVIII(6) of the Canada-United States Income Tax Convention, 1980 This is in reply to your letter dated May 8, 1991 concerning the application of Article XVIII(6) of the Canada-United States Income Tax Convention, 1980 (the "Convention") in the following hypothetical fact situation: 1. ... The Technical Explanation issued by the United States on the Convention provides additional comments on this matter. ...