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Tax Convention. You point out that Article XVIII of the former tax convention between Canada and the U.K. did provide such exemption. Based on our review of the provisions of Article XIV of the present Convention and the facts set out in your letter, it is our opinion that XXXX engagement would not qualify as independent educational activities for the purposes of Article XIV of the Convention. Furthermore, he does not appear to be entitled to an exemption pursuant to Article XV of the present Convention, on the basis that the condition set out in paragraph 2(b) therein is not met. ...

Une conventIon d'achat-vente accorde au conjoint d'un actionnaire décédé l'option d'exiger de ou des actionnaires survivants qu'ils achètent du conjoint les actions transmises par l'actionnaire décédé. 2. La convention accorde aussi aux actionnaires survivants l'option d'exiger que le conjoint d'un actionnaire décédé leur cède les actions dont il aurait hérité. ... Vous étes d'avis que, puisque la convention permet d'exercer un choix, les actions sont irrévocablement dévolues au conjoint. ...

Cuerrier (613) 957-8953 Le 12 juillet 1989 Monsieur, Objet: Demande d'interprétation vente/ location d'aéronef Dans votre lettre du 15 juin dernier vous nous demandiez de confirmer que les sommes recues par une entreprise de location étrangère au titre de la location d'un aéronef à une entreprise canadienne seraient considérées comme des "redevances" au terme de l'alinéa 12(4) de la Convention entre le Canada et le Royaume des Pays-Bas envié d'éviter la double imposition et de prévenir l'évasion discale en matière d'impôts sur le revenu (1986) (la "convention Canada/Pays Bas"). ... D;;ailleurs les commentaires relatifs à l'alinéa correspondant (12(2)) du modèle de convention contiennent des indications aux numéros 9 et 11 qui suggèrent que cette disposition serait applicable à des équipements qui font l'objet de crédit-bail voire même aux conteneurs en matière de transport maritime (Modèle de Convention de double imposition concernant le Revenu et la fortune, Rapport du Comité des Affaires Fiscales de L' O.C.D.E., 1977). ... Il va sans dire cependant que si le loueur et bénéficiaire des redevances exploite une entreprise dans l'autre état par le biais d'un établissement stable et que les redevances se rattachent à cet établissement stable, se sera l'article 7 ou 14 de la Convention qui s'appliquera en vertu de l'alinéa 12(5). ...

Income Tax Convention (Convention). It is our view that the amounts are exempt from tax under subsection 212(5) by virtue of the technical explanation to the Convention, to which the Canadian negotiators have agreed. ... We would also point out that the Second Protocol of the Canada-United Kingdom Income Tax Convention amended paragraph 4 of Article XII by adding the word "broadcasting" after the phrase "for use in connection with television". ... Income Tax Convention. We trust these comments are adequate for your purposes. ...

Income Tax Convention (Convention). Paragraph 1 of the Article XIII of the Convention states: "Gains derived by a resident of a Contracting State from the alienation of real property situated in the other Contracting State may be taxed in the other State." Paragraph 3(b)(iii) of Article XIII of the Convention defines real property to include: "A share of the capital stock of a company, the value of whose shares is derived principally from real property situated in Canada. ... Income Tax Convention. We trust these comments will be useful for your purposes. ...

Income Tax Convention (Convention) would require Canada to reduce the amount of OAS or CPP benefits for the purpose of the calculation of the election under section 217 of the Act. ... In your particular situation, paragraph 5 of Article XVIII of the Convention provides that social security benefits paid from Canada to a resident of the United States shall be taxable only in the United States. Since OAS and CPP are considered as benefits paid under the social security legislation of Canada, such amounts are exempt from tax in Canada by virtue of the Convention. ...

Tax Convention- Article VIII- para. 6(a) of the Protocol Canada- U.K. ... Tax convention particularly where these payments constitute income to the non-resident. ... Tax Convention. If, however, the lump sum payment is for the acquisition of a patent see (a) above. ...

In the case of a resident of the United States of America, the applicable convention is the Canada-United States Income Tax Convention, 1980. Article XVIII of that convention deals with Pensions and Annuities and paragraph 4 of the article defines an annuity for purposes of the convention as a "stated sum paid periodically at stated times during life or during a specified number of years.... but does not include a payment that is not a periodic payment". ... Paragraph 1 of Article XXII of the Convention, however, states that "items of income of a resident of a Contracting State, wherever arising, not dealt with in the foregoing Articles of this Convention shall be taxable only in that State, except that if such income arises in the other Contracting State it may also be taxed in that other State. ...

With respect to your queries we respond as follows (1) Subject to the provisions of the Canada- Mexican Income Tax Convention (the "convention") the amount received from the Mexican payer, in respect of the speaker's fee, must be included in the income of the Canadian taxpayer in the appropriate taxation year. ... Where the individual in receipt of the speaker's fees he will fall within the provisions of Article 14 (Independent Personal Services) of the Convention. ... If the speaker's fee is paid to a company which is the employer of the speaker, the taxability of the fees would be determined by Article 7 of the Convention (Business Profits). ...

Income Tax Convention (1980) (the "Convention"). The exception in (2) is due to the fact that the software development work is performed in the U.S. ... We also agree that the payments described in (3) and (4) are royalties and thus are subject to a reduced withholding rate of 10% under Article XII(2) of the Convention. ... Thus the fee described in (5) in our view is subject to withholding at 10% under Article XII(2) of the Convention. ...