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Arsenault (613) 957-2126 19(1) Feb 25 1991 Dear Sirs: Re: Article 13 of the Canada-United Kingdom Income Tax Convention (the "Convention") This is in reply to your letter dated August 21, 1989. ... We apologize for the delay in responding to you, which arose because we considered it necessary to undertake consultations with the Department of Finance in connection with subparagraph 7(b) of Article 13 of the Convention. ... Having regard to the definition of "minerals" in subsection 248(1) and the provisions of and the amendments proposed in July of 1990 to paragraphs 12(1)(o) and 18(1)(m) of the Act, paragraph 2 of Article 3 of the Convention and informal advice we have received from the Department of Energy, Mines and Resources, we are of the opinion that coal is included in "petroleum, natural gas or other related hydrocarbons" within the meaning of that term as used in paragraph 4 of Article 13 of the Convention. ...

Income Tax Convention (the "Convention"). Any income or taxable capital gains derived by a U.S. Charity described in paragraph 1 of Article XXI of the Convention, which is a resident of the United States in accordance with Article IV of the Convention, will be exempt from tax in Canada by virtue of that paragraph to the extent that such gains are exempt from tax in the United States and provided that paragraph 3 of Article XXI of the Convention does not have application to such gains. However, such organization would be required to comply with paragraph 76(c) of the Information Circular 77-16R3 in order to ensure whether the particular organization qualifies for exempt status under paragraph 1 of Article XXI of the Convention. ...

Tax Convention (1978) provides that pensions arising in the United Kingdom and paid to a resident of Canada shall be taxable only in Canada. ... Income Tax Convention (1980). This convention is different from the Canada-U.K. ... Since the Department of Finance has the responsibility for negotiating tax agreements and conventions you may wish to contact the Department if you have any concerns over such treatment. ...

Income Tax Convention (the"U.S. Convention"). Generally, for purposes of the U.S. Convention, it is our view that a U.S. partnership is not a resident of a Contracting State. ... Convention will apply to the U.S. partners whereas the "interest" article of the Canada-Germany Income Tax Agreement will apply to the German partners. ...

Problème Dans l'affaire John Hale (90 DTC 6181), la Section de première instance de la Cour fédérale a conclu que l'avantage reçu en raison d'un emploi, comme il est mentionné à l'alinéa 7(1)b) de la Loi, n'était pas une «rémunération» et, dès lors, n'était pas visée à l'article 15 de la Convention fiscale entre le Canada et la Grande-Bretagne (la «Convention»). ... Chacune des conventions ou accords fiscaux qu'a conclus le Canada avec d'autres pays prévoit, à l'article renfermant les «Définitions générales», que tout terme non défini dans une convention ou accord fiscal doit, à moins que le contexte n'impose un sens contraire, avoir la signification qu'il a dans les dispositions législatives de l'État concerné, en regard des impôts auxquels s'applique la convention ou l'accord. ... Il faudra examiner la convention ou l'accord fiscal approprié pour déterminer si un contribuable donné bénéficiera ou non d'un allégement en vertu de l'article sur les professions dépendantes. ...

LeBlond Le 19 juin, 2002 Madame, Objet: Demande d'interprétation technique Article 19 de la Convention fiscale entre le Canada et la France La présente fait suite à votre lettre du 14 avril 2000 dans laquelle vous nous demandez notre interprétation de l'expression “collectivités locales” à l'article 19 de la Convention entre le gouvernement du Canada et le gouvernement de la république Française, tendant à éviter les doubles impositions et à prévenir l'évasion en matière d'impôts sur le revenu et sur la fortune [telle que modifiée par les Avenants du 16 janvier 1987 et du 30 novembre 1995] (ci-après la “Convention”). ... La Convention ne définit pas les expressions “personne morale de droit public”, “collectivités locales” et “activité industrielle ou commerciale”. Lorsqu'un terme ou une expression n'est pas défini dans la Convention, le paragraphe 2 de l'article 3 de la Convention prévoit que ceux-ci ont le sens que lui attribue le droit de cet État concernant les impôts auxquels s'applique la Convention, à moins que le contexte n'exige une interprétation différente. ...

Article 19(1)(a) of the Canada-Italy Income Tax Convention (1977) (the "Convention") provides that remuneration, other than a pension, paid by a Contracting State to an individual in respect of services rendered to that State shall be taxable only in that State. ... Thus, in our view the taxpayer meets the prerequisite in Article 9(1) of being a resident of Italy for purposes of the convention. ... As provided for in subsection 8(3) of the Canada-Italy Income Tax Convention Act, 1980, in the event of any inconsistency between the provisions of the Convention and the provisions of any other law, the provisions of the Convention prevail to the extent of the inconsistency. ...

Problème Dans l'affaire John Hale (90 DTC 6181), la Section de première instance de la Cour fédérale a conclu que l'avantage reçu en raison d'un emploi, comme il est mentionné à l'alinéa 7(1)b) de la Loi, n'était pas une «rémunération» et, dès lors, n'était pas visée à l'article 15 de la Convention fiscale entre le Canada et la Grande-Bretagne (la «Convention»). ... Chacune des conventions ou accords fiscaux qu'a conclus le Canada avec d'autres pays prévoit, à l'article renfermant les «Définitions générales», que tout terme non défini dans une convention ou accord fiscal doit, à moins que le contexte n'impose un sens contraire, avoir la signification qu'il a dans les dispositions législatives de l'État concerné, en regard des impôts auxquels s'applique la convention ou l'accord. ... Il faudra examiner la convention ou l'accord fiscal approprié pour déterminer si un contribuable donné bénéficiera ou non d'un allégement en vertu de l'article sur les professions dépendantes. ...

Arsenault (613) 957-2126 19(1) Dear Madam: Re: Canada-Japan Income Tax Convention (1986) (the "Convention") This is in reply to your letter dated August 3, 1990. In our opinion, residents of Japan are not granted any exemption from Canadian tax on capital gains by the Convention. Article 13 of the Convention does not purport to grant any such exemption and Article 20 applies only to income and does not apply to capital gains. ...

Income Tax Convention (the "Convention") provides that salary, wages and other similar remuneration derived by a resident of the United States in respect of employment shall be taxable only in the United States unless the employment is exercised in Canada. ... Since the Convention does not define the term salary and wages, paragraph 2 of Article III of the Convention provides that any term not defined in the Convention shall, unless the context otherwise requires have the meaning it has under the Act. ... Where Canada has retained its right to tax such income under the Convention by virtue of paragraphs 1 and 3 of Article XXIV of the Convention, and where the United States also taxes such income in the hands of its residents, the United States is obligated to provide its residents with a foreign tax credit for Canadian taxes paid. ...