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16 May 1990 Income Tax Severed Letter HBW 8744-1 HBW 8771-5 HBW 4137-3 Unedited CRA Tags 15(2), 110(1)(f), 115(2), 250, Canada-Germany Income Tax Convention Articles 4 and 19 May 16, 1990 Mr. ... However, for purposes of the Canada-Germany Income Tax Convention, these deemed residents of Canada are also considered residents of Germany by virtue of Article 4 of the Convention (because their center of vital interest is in Germany). Article 19 (Government Service) of the Convention provides that remuneration received from Canada in these circumstances is taxable only in Canada. ...

Income Tax Convention (1980) (the "Convention") apply to deem the entire pension amount to arise in Canada? ... (b) Could subparagraph 3(a) of Article XXIV of the Convention apply to deem the entire retiring allowance to arise in Canada? ... In our view, subparagraph 3(a) of Article XXIV of the Convention is not intended to resolve the type of sourcing problem described above. ...

Tax Convention Canada-U.S. Tax Treaty:Art. XV Dear Sirs: This is in reply to your letter of July 13, 1990 in which you requested our comments concerning the application of Articled XV, paragraph 2(b) of the Canada-U.S. Tax Convention (1980) (the Convention). You described the hypothetical fact situation as follows: 1. ... As such the remuneration would be borne by an employer resident in Canada for purposes of paragraph 2(b) of Article XV of the Convention and the exemption therein would not extend to the employee in question. ...

Income Tax Convention (the "Convention"), such payee will be exempt under Article VII of the Convention from Canadian tax on the business profits earned from the provisions of the services unless the payee carries on business in Canada through a permanent establishment in canada and the profits are attributable to such permanent establishment. A payee who is exempt from Canadian taxation by virtue of Article VII of the Convention may obtain a refund of taxes withheld under Regulation 105(1) by filing a Canadian tax return. It should be noted that Article VII of the Convention does not prohibit the initial withholding under Regulation 105(1) but a payee who is exempt from Canadian tax by virtue of Article VII may apply for a refund of the taxes withheld. ...

Tax Convention Canada-U.S. Tax Treaty:Art. XVIII, 146.3(1)(b.1), Reg. 7308 5- 922670 P. ... Income Tax Convention (1980) (the "Convention") and the proposed definition of "periodic pension payment" in section 5 of the Income Tax Conventions Interpretation Act (the "ITCIA") on the proposed transaction you describe in your letter. ... Section 3 of Article XVIII of the Convention defines "pension" to include any payment under a retirement plan, and a RRIF is considered a retirement plan. ...

Tax Convention (Convention) the payments would be viewed as royalty payments for the use of copyrights and are, therefore, not subject to Part XIII by reason of that provision of the Convention. The question as to whether or not a single payment can fall within paragraph 6(a) of the Convention's protocol is expected to be answered by the Supreme Court of Canada. ... Such a payment would also fall within the provision of Article XIIIC of the Convention. ...

Harding XXXX This is in reply to your letter of January 8, 1984, concerning the Canada-United Kingdom Income Tax Convention (Convention). ... The Convention also contains a provision which exempts the first $10,000 Canadian or 5,000 pounds sterling of the total pension payments, whichever is the greater, from taxation by the source country government. ... The officials in the United Kingdom were not prepared to make such a revision of the Convention at that time. ...

Income Tax Convention (1980 Convention) We request your department's technical interpretation regarding the following situation. ... Section 126 of the Act would not enable a foreign tax credit to be claimed in the year of exercise as it does not afford a carry back of non-business foreign income taxes from a subsequent taxation year. 6) Paragraph 2(a) of Article XXIV of the 1980 Convention would not provide any relief from this double taxation as it is stated to be subject to the provision of the laws of Canada. However, that paragraph is stated to be subject to the provisions of paragraph 4 of the 1980 Convention. 7) Paragraph 4(a) requires Canada to allow a deduction from Canadian tax in respect of income tax paid or accrued to the U.S.A. on income which arises in the U.S.A. ...

Lors d'une conversation téléphonique (XXXX Martineau) le 8 décembre 1986, vous nous avez mentionné que le but de la demande était d'obtenir une opinion sur les conséquences fiscales sur des royautés que XXXX verse à des corporations américaines en vertu des conventions de distribution conclues avec ces corporations americaines. ... Toutefois nous pouvons vous fournir nos commentaires sur la convention de distribution que vous nous avez soumise dans votre lettre du 21 avril 1987. ... Le paragraphe 3 de l'Article XII de la Convention fiscale de 1930 entre le Canada et les États-Unis (la Convention) stipule que les droits d'auteur et autre rémunérations similaires concernant la production et la reproduction d'une oeuvre littéraire, dramatique, musicale ou artistique (à l'exclusion des films cinématographiques ou des oeuvres enregistrées sur film, des bandes magnétoscopiques ou autres moyens de reproduction destinée à la télévision) qui proviennent d'un État ne sont pas imposables dans cet État si le bénéficiaire affectif des droits est un résidant de l'autre État. ...

Income Tax Convention the rate is reduced to 10 per cent of the gross amount of the royalties in accordance with paragraph 2 of Article XII. ... If the non-resident payee is considered to be a resident of the U.S. for purposes of the Convention, such payee will be exempt under Article VII of the Convention, from Canadian tax on the business profits earned from the provisions of the services unless the payee carries on business in Canada through a permanent establishment in Canada and the profits are attributable to such permanent establishment. A payee who is exempt from Canadian taxation by virtue of Article VII of the Convention may obtain a refund of taxes withheld under Regulation 105(1) by filing a Canadian tax return (note that Article VII in the Convention does not prohibit the initial withholding under Regulation 105(1) but does entitle a payee who is exempt thereunder from Canadian tax to obtain a refund of amounts so withheld). ...