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Income Tax Convention (1980); and the Canada- U.S.A. Income Tax Convention (1942). ... We understand that the 1980 Convention applies to the taxation, by Canada of the termination payments from the RRSP. 6. We understand that Article XXX (5) of the 1980 Convention permits the individual to have the provisions of Article XI (1) of the 1942 Convention apply if the termination payment from the RRSP is paid during 1985. ...

Income Tax Convention (1980), you seek to clarify the application of the said Convention with respect to income an artiste resident in one Contracting State receives that is based upon the sale of records, tapes, etc. which were recorded during a live performance in the other Contracting State. The issue is whether the nature of that portion of the performer's income based on the sale, rental, or licensing of the records or tapes is considered to be royalty income governed by the provisions of Article XII (Royalties) of the Convention or personal service income which is subject to the provisions of Article XVI (Artistes and Athletes). ... Your letter of July 31, 1990 and our response contained in this letter together constitute a competent authority agreement in accordance with paragraph 3 of Article XXVI of the Convention. ...

It should be noted that this Convention has not yet been ratified and therefore is not as yet in force. ... As there is no relief under the Convention similar to the "pensions and annuities" he must withhold the full 25% of the payment. ... Yours sincerely, for Director Non-Corporate Rulings Division Canada-Australia Convention ...

Arsenault (613) 957-2126 19(1) Feb 14, 1991 Dear Sirs: Re: Article XV(2)(b) of the Canada-United States Income Tax Convention. 1980 (the "Convention") This is in reply to your letter dated December 6, 1990. Your proposed representation of the Department's position concerning the application of the above-noted provision of the Convention where a United States parent company ("U.S.Co. ... In our opinion, whether or not a resident of Canada is an "employer" for purposes of subparagraph 2(b) of Article XV of the Convention is essentially a question of fact. ...

Harding (613) 957-2111 September 14, 1993 Dear Sirs: Re: Canada-Egypt Income Tax Convention (the "Convention") This is in reply to your letter which was faxed to Revenue Canada on May 10, 1993 wherein you requested our opinion concerning the taxability of income earned by a Canadian partner as a member of an Egyptian partnership which carries on business only in Egypt. ... It is your view that paragraph 1 of Article 7 of the Convention will take precedence over the Income Tax Act and prevent Canada from taxing the income of a partnership in such a situation. Paragraph 6.2 of the Income Tax Conventions Interpretation Act (the "ITCIA") was enacted to clarify that Canada maintains its right to tax the Canadian partners on their share of income of a partnership which may be considered a resident or enterprise of the other country under a tax convention or agreement. ...

Income Tax Convention (Convention) which states "...copyright and other like payments in respect of the production or reproduction of any literary, dramatic, musical or artistic work, including royalties from such works on videotape...for private (home) use... ... Although it is our position that payments for motion pictures are not generally treaty-exempt, motion pictures that are on videotape and are provided for private (home) use would fall within the exemption set out in paragraph 3, Article XII of the Convention. ... In our view, as long as Canco can ensure that the videotape cassette can only be used for the private (home) use, he will be entitled to the deduction provided in paragraph 3 of Article XII of the Convention. ...

Income Tax Convention (the "Convention"). It is our view that the U.S. ... The Technical Explanation to the Convention clearly indicates that the "... taxes not generally covered by the Convention include, in the case of United States, the estate... taxes... ... Accordingly, the Convention will not provide any relief to the deceased estate with respect to U.S. ...

In addition, please confirm whether paragraph 3 of Article XXIV of the Canada-United States Income Tax Convention, 1980 (the "Convention"), which provides for source rules for the purposes of applying that article, would force both countries to adopt the same sourcing rules for the application of the Convention. ... Our opinion as to the territorial source of income constituted by a benefit derived from an employee stock option as set forth above applies in respect of situations covered by the Canada- United States Income Tax Convention, 1980. ... 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 Convention, the person may apply to the competent authority pursuant to Article XXVI of the Convention which provides a mechanism whereby such actions can be considered by the Contracting States with a view to avoiding by agreement of the Contracting States taxation which is not in accordance with the Convention. ...

Tax Convention Canada-U.S. Tax Treaty:Art. VI, XXX Please note that the following document, although believed to be correct at the time of issue, may not represent the current position of the Department. ... In the case of a recipient who is a resident of the United States, if a position consistent with that applied to resident recipients of delay rentals had been taken so as to require a Part I return under subsection 2(3) and related subparagraph 115(1)(a)(iii.1) of the Act, the U.S. recipient would have been tax-exempt on such delay rentals (treated as proceeds of disposition of a resource property) by virtue of Article VIII of the Canada-United States Income Tax Convention, 1942 (the "1942 Convention"). 1985: The transitional provisions of Article XXX(5) of the Canada-United States Income Tax Convention, 1980 (the "1980 Convention") provide a U.S. resident with the tax treatment which is most beneficial under the 1942 Convention or the 1980 Convention. Post-1984: Delay rentals received by a U.S. resident are, except for 1985, subject to Canadian taxation as permitted by Article VI of the 1980 Convention whether taxed as proceeds of disposition of a Canadian resource property under Part I of the Act or taxed as rents or similar payments under Part XIII. ...

Tax Convention Canada-U.S. Tax Treaty:Art. XII Please note that the following document, although believed to be correct at the time of issue, may not represent the current position of the Department. ... Income Tax Convention (1980) (the "Convention") Article XII Royalties on Motion Pictures This is in reply to your memorandum of May 1, 1989 wherein you are concerned about our position not to tax payments in respect to videotapes of motion picture films under the Convention. ... The wording in the brackets in paragraph 3 Article XII of the Convention may create some ambiguity since it was not clear whether the words "for use in connection with television" applied only to the last term "other means of reproduction" or whether it applied to the other antecedents in the brackets. ...