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It is your view that EBP payments will qualify as periodic pension payments for purposes of the Canada-United States Income Tax Convention (the "Convention") if the EBP has been set up as an unregistered pension plan and no portion of the employer's contributions relates to deferred compensation. You conclude that in accord with Article XVIII of the Convention, payments out of this type of EBP should be subject to a 15% withholding tax and that the provisions of paragraph 153(1)(a) of the Income Tax Act (the "Act") and Part 1 of the Income Tax Regulations (the "Regulations") will be restricted in their application. ... For purposes of Canadian taxation it is our opinion that, in general, payments made to a non-resident out of an EBP into which contributions had been made at a time when the recipient was resident and employed in Canada, will be income from employment subject to the provisions of paragraph 115(1)(a) of the Act and Article XV of the Convention. ...

Income Tax Convention (Convention) would include amounts paid out of either an RRSP or a Registered Retirement Income Fund (RRIF). ... Such payments out of RRSPs and RRIFs for a term ending at age 90 would qualify as a periodic pension benefit for purposes of a tax agreement or convention. Accordingly, the reduced rate of withholding tax provided under paragraph 2(a) of Article XVIII of the Convention would only apply to these amounts which qualified as "periodic pension payments" as set out above. ...

Income Tax Convention (1980) (the "Convention") defines the term "royalties (for purposes of that article) to mean"...Payments of any kind received as consideration for the use of, or the right to use, any copyright of literary... work... or for the use of, or the right to use, tangible personal property or for information concerning industrial, commercial or scientific experience... ... Accordingly the definition of royalties in the Convention is broad enough to permit Canada to withhold its tax on payments made to a resident of the United States for the use of computer software. ... We are enclosing copies of Article of the Convention, the technical explanation with respect to that article and paragraph 212(1)(d) of the Act which imposes the tax on the computer software. ...

5 October 1989 Income Tax Severed Letter HBW 4125-3 Unedited CRA Tags Canada-Austria Income Tax Convention Article XXV Dear XXX: This letter is in reply to your letter dated July 24, 1989, which was referred to us by the Department of Finance. Pursuant to paragraph 3 of Article XXV the Canada-Austria Income Tax Convention (1976) and in our capacity as Canadian competent authority we wish to confirm our agreement with the following interpretation of Article XIX of the said Convention. ...

1 December 1989 Income Tax Severed Letter RCT-0450 Unedited CRA Tags none Dear XXX In the request for certification from XXX of November 21, 1989 it was requested that it be confirmed that all the provisions included in the Convention between Canada and Italy are applicable to the TTA, which is the Technology Transfer Agreement. The Canada-Italy Tax Convention applies to persons who are residents of one or both of the contracting states and applies to taxes on income imposed on behalf of each contracting state. ... The Convention would apply to determine the country in which income would be taxed to regulate rates of withholding tax and generally to avoid double taxation. ...

Tax Convention Canada-U.S. Tax Treaty:Art. XIIIC, Reg. 1104(2) XXX It is our opinion that the provisions of Article XIIIC of the Canada-U.S. Income Tax Convention (1942) (the 1942 Convention) exempt from tax, otherwise imposed by subsection 212(5) of the Income Tax Act, payments made for the right in or to the use of a videotape for use in connection with television broadcasting, since videotapes, per se, are not specifically excluded thereunder. ...

Harding Article XXII, Canada-United Kingdom Income Tax Convention (1978) This is in reply to your memorandum of March 5 and the follow-up letter received from Mr. ... Short which clearly indicates that paragraph 2 of Article XXII of the Convention permits discrimination on the basis of residence. ... Article XXII Canada-United Kingdom Income Tax Convention Article 24- O.E.C.D. ...

Tax Convention According to Article XX of the Canada- U.K. Tax Convention, the lower rate of 15% is applicable only on income received by a resident of the United Kingdom who is the beneficial owner thereof from an estate or trust resident in Canada. Article XXVII, paragraph 2 appears to provide relief from tax to be allowed under the Convention only with respect to income amounts so remitted or received. ...

Income Tax Convention, which was recently ratified. We are enclosing a copy of a letter we have received from XXXX We are aware that XXXX is covered under the old agreement by virtue of Article XXVIII of the revised convention. We are writing to request confirmation of whether or not individuals under "contract for services" would be entitled to claim an exemption based on the definition provided for "professional services" of article XIV in the revised convention. ...

Harding, Revenue Canada, Provincial and International Relations Division, 875 Heron Road, Ottawa, Ontario K1A OL8 Dear Sir: Re: Canada-Australia Income Tax Convention, 1980 Further to our recent telephone conversation, I am writing to request the Department's opinion whether a capital gain realized by a resident of Australia on the disposition to a non-resident of Canada of shares of a private corporation incorporated in Canada is subject to tax in Canada. It would appear, based on a reading of Articles XIII and XXI of the Convention that such a gain would not be subject to tax in Canada. A review of the application of these articles of the Convention in this context may be found on pages 687- 689 of the 1981 Canadian Tax Journal. ...