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However, pursuant to Article XIIIC of the 1942 Convention and Article XXX of the 1980 Convention, payments made before Network's first taxation year beginning on or after January 1, 1986 will be exempt from withholding tax, except any portion of the payments that are in respect of programming based on motion picture films. To the extent that the payments are in respect of programming based on motion picture films, the withholding tax is limited to 15% pursuant to Article XI of the 1942 Convention. The Part XIII withholding tax on payments made to Network after that time will be reduced to 10% pursuant to Article XII of the 1980 Convention. ...

Donnelly XXXX Re: Article 23 (Mutual Agreement Procedure) Canada-United Kingdom Double Taxation Convention, I am writing to you as the Canadian competent authority to attempt to resolve under the mutual agreement procedure of the Convention, the following problem which has been brought to our attention by a prominent Canadian legal firm. ... The technical interpretation of the Convention and the Canadian Income Tax 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. ... If the Convention contained an "other income" article, it would apply to the above situation with the result that the interest would only be taxable in the United Kingdom where it arises and where it is income of a United Kingdom resident. ...

Harding XXXX Dear Sirs: This is in reply to your letter of September 24, 1984, concerning the Canada-United States Income Tax Convention (Convention). ... You indicate that the Convention would appear to limit the foreign tax credit to 15 per cent of the United States tax incurred and your view is that this creates double taxation. ... Paragraphs 5 and 6 of Article XXIV (a copy of which is attached) of the Convention provides a solution to eliminate the problems of double taxation. ...

Income Tax Convention (1980) (the "Convention"). As indicated in our previous letter, determinations of this nature are essentially a question of fact to be made after an examination of all the relevant facts in each case. In addition to examining all the facts, this question may require a determination of the intent of the legislators and drafters of the Convention. ... Consistent with this interpretation, in order for payments out of a RRIF to qualify for the lower withholding rate under Article XVIII(2)(a) of the Convention, in our view the payments must be made as part of a series of payments over the greater part of the remainder of the recipient's life. ...

Provincial and International Relations Division have indicated that such arrangements on social security do not override the Act and would also have no effect on income tax agreements or conventions. The only tax agreement or convention which we are aware of which overrides the Act concerning social security payments is paragraph 5 of Article XVIII of the Canada-U.S. Income Tax Convention (Convention). In the case of the United States, we have indicated that, in the calculation of taxable income of a U.S. resident under section 217 of the Act, the individual would be permitted a paragraph 110(1)(f) deduction with respect of benefits received from OAS and CPP/QPP pursuant to paragraph 5 of Article XVIII of the Convention. ...

Wilson advised that your original inquiry as to whether a trust whose income is exempt in its hands and in the hands of the beneficiaries can be a "resident of a Contracting State" for treaty purposes was meant to relate to a trust that did not meet the definition of a religious, scientific, literary, educational or charitable organization under Article XXI of the Canada-United States Income Tax Convention 1980 (the "Convention") but is exempt from taxation in the United States. This will confirm that for the purposes of the Convention and other treaties comparable thereto we have adopted the position that an organization that is resident in a Contracting State will generally be considered to be a "resident of" that State notwithstanding that it is granted exemption from tax in such State by the tax laws thereof. ... However, provided the exemption from tax does not arise simply from the flow through of the trust's income to its beneficiaries and provided paragraph 6(a) of Article XXIX of the Convention does not apply, we see no reason not to generally apply our position to trusts. for Director Reorganizations and Non-Resident Division Rulings Directorate Legislative and Intergovernmental Affairs Branch ...

You are concerned whether there are any arrangements under the Canada-Switzerland Income Tax Convention (Convention) which would permit a tax free transfer of money between the two pension plans. Article XVIII of the Convention provides that pensions arising in Canada and paid to a resident of Switzerland may be taxed in Canada. ... Since the Convention does not deal with lump sum payments paid by a resident of Canada to resident of Switzerland, Canadian domestic law will apply and it requires a 25 per cent withholding tax on lump sum payments made out of a Canadian pension fund to any non-resident of Canada. ...

Income Tax Convention, 1980 (the "Convention") This is in reply to your letter dated December 7, 1987 regarding the above-referenced matter. Please find attached a copy of Article XVIII of the Convention which deals with pensions and annuities. We have not included a complete copy of the Convention as this is not a service we provide. ...

Dubé (613) 957-2096 7- 922577 Dommages-intérêts payés pour résilier un bail La présente est en réponse à votre note de service du 25 août 1992 concernant le traitement fiscal à accorder à une somme payée par un contribuable à titre de dommages-intérêts pour résilier une convention de location afférente à une automobile en raison du défaut du contribuable de respecter les conditions de la convention. ... NOS COMMENTAIRES Nous sommes d'avis que le traitement le plus approprié dans les circonstances, compte tenu de l'objet et l'esprit de l'article 67.3 de la Loi et des termes de la convention de location, serait de traiter le versement final de XXXXXXXXXX$ pour résilier la convention de location comme constituant des "frais réels de location" aux fins de l'application dudit article de la Loi, même si le versement final est qualifié dans le contrat, de montant constituant "des dommages-intérêts liquidés et non une pénalité». A cet égard, nous tenons compte du fait que le montant constituant des dommages-intérêts établi à l'alinéa XXXXXXXXXX de la convention de location est réduit par le plus élevé du produit net de la vente ou de la valeur résiduelle selon l'alinéa XXXXXXXXXX de ladite convention de location et que dans leur ensemble, les différentes clauses des conventions de location conclues entre les concessionnaires et les consommateurs ont pour but d'établir et d'ajuster le loyer du bien loué en fonction de plusieurs variables, entre autres, le kilométrage parcouru avec le véhicule, l'usure du véhicule, etc. ...

Tax Convention Canada-U.S. Tax Treaty:Art. XVIII 923518 XXXXXXXXXX K. ... Income Tax Convention (the "Convention") may provide the taxpayer with relief from all or a portion of the tax owing in Canada. ... In addition, the Convention provides that a resident of Canada is permitted to deduct an amount equal to one-half of the amount he received as a U.S. social security payments in calculating his income for the year. ...