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The draft Tax Convention between Canada and the United Kingdom was issued to the public on September 8, 1978. ... We regret that we have no alternative but to assess XXXX in accordance with the provisions or the Income Tax Act and the present Canada-United Kingdom Tax Convention. The treaty makes no provision for people who entered into contract prior to the entry into force of the present Convention, other than for situations covered by paragraph 4 of Article 28 of the Convention (copy attached). ...

Short: XXXX is seeking a solution to the following problem relating to paragraph 7 of Article XI of the Canada-United Kingdom Convention (the Convention). ... The technical interpretation of the Convention and the Act is that this interest is subject to 25% withholding tax, even when the interest is physically paid by the United Kingdom branch to the United Kingdom lender. ... Is there a specific reason why the Convention does not contain an "other income" article? ...

Plus particulièrement, vous désirez savoir si l'entité crée aux termes de la Convention de fiducie intervenue le XXXXXXXXXX (la " Convention ") constitue une fiducie pour les fins de la Loi de l'impôt sur le revenu (la " Loi "). ... Selon l'information que vous nous avez transmise, la Convention serait régie par la common law. ... " (p. 109) En l'espèce, il nous apparaît que les termes de la Convention établissent clairement l'intention de XXXXXXXXXX de créer une fiducie aux termes de la Convention. ...

Income Tax Convention (the "Convention") This is in reply to your letter of October 19, 1992 wherein you requested our opinion on a number of questions concerning the following hypothetical situation. ... On the assumption that the partnership is not carrying on business in Canada through a permanent establishment and the sale of shares of Canco does not fall within paragraph 1 of Article XIII of the Convention, the pro rata share of the gain realized by the partnership from the disposition of its shares in Canco which flows through to Y will fall within paragraph 4 of Article XIII of the Convention and will not be taxable in Canada. 2. Reasonable management fees which are paid to a resident of a country with which Canada has a tax convention or agreement will generally fall within the business profits article. ...

Convention (1942) as "royalties for the right to use copyright". ... Income Tax Convention (1942) applied to exempt such payments from withholding tax. ... Income Tax Convention (1942) (see The Queen vs. Saint John Shipbuilding and Dry Dock Co. ...

Paragraph 7 of Article XXIV of the Convention is the only reference to "state or local income taxes" in the Convention. ... " as that term is used in paragraph 4(a) of Article XXIV of the Convention. ... Therefore, Canada is not obliged to grant a credit for such state tax under the Convention. ...

If a non-resident partner is resident in a country with which Canada has an income tax convention, the convention will probably provide relief from Canadian tax where the partnership does not have a permanent establishment in Canada for the purposes of such convention. In the case of an SNC, it is not necessarily the convention between Canada and France that is relevant but rather the convention between Canada and the country in which the partners are resident. ...

Furthermore, as you requested, we have considered the various articles of the Canada-Switzerland Income Tax Convention. (the Convention) to which you referred. In our opinion, the definition of "interest" in paragraph 5 of Article XI of the Convention is broad enough to include guarantee fees. ... Therefore, there would be no alleviating provision in the Convention which would eliminate the requirement to withhold Part XIII tax in accordance with the Act, referred to above. ...

Income Tax Convention (1980) (the "Convention"), notwithstanding that the underlying source of that item is a motion picture film. This exemption, however, only relates to such payments made on or after October 1, 1984 as provided by paragraph 2(a) of Article XXX of the Convention. In our view, the above position is in accord with the comments on paragraph 3 of Article XII of the Convention in the U.S. ...

Tax Convention Tax Convention Paragraph 9 of Article XIII of the Canada- U.S. Tax Convention provides a transitional rule whereby a resident of the U.S. is exempt from tax in Canada on that portion of the capital gain arising from the disposition of capital property that has accrued during the period prior to December 31, 1984. ... The Convention uses the expression "gain which is liable to tax in that other State". ...