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Income Tax Convention (the 1942 Convention). Accordingly, where a non-resident corporation being a passive investor having no permanent establishment in Canada, realizes a gain from a sale in Canada of a Canadian resource property for its taxation year commencing on or after January 1, 1985 the provisions of Article VIII could apply to exempt the gain from Canadian taxation by virtue of the application of Article XXX(5) of the Canada-U.S. Income Tax Convention (1980) Yours truly, for Director General Corporate Rulings Directorate legislation Branch ...

Paragraph 5 states that the 1942 Convention will continue to have effect for the first taxation year with respect to which the provisions of the Convention would otherwise have effect under paragraph 2(b) if there would be greater relief under the prior convention. ...

We agree with your position regarding the non application of paragraph 2 of Article XXIII of the Canada-Israel Tax Convention) to the XXXX on the facts as outlined by you in respect of that corporation's 1978 and 1979 taxation years as follows: XXXX Also, since the dividend received by XXXX is its 1978 taxation year is fully deductible by that corporation under sub- sections 113(1) and 91(5) of the Act, there would be no double tax and paragraph 1(a) and section 2 of Article XXIII of the Convention would not apply. While it may be that if the taxpayer had arranged its affairs differently, the FAPI rules would not have applied so that there would have been deductions available to it by virtue of the Convention, we must apply the Act to the facts as they existed in the corporation's 1978 and 1979 taxation years and it would not be appropriate in our view to take a different view of those facts. ...

Income Tax Convention (1980)- Article XXI Paragraphs 5 and 6 of Article XXI of the Canada-U.S. Income Tax Convention (1980) uses the phrase "college or university". The diplomatic language following the text of the Convention provides that the competent authorities of Canada and the U.S. shall review the procedures and requirements for an organization to establish its status as an eligible recipient of the charitable contributions or gifts referred to in paragraphs 5 and 6 of Article XXI. ...

Green Assistant Director Programs and Operations RE: Canada-Norway Income Tax Convention Act, 1967 Canada-Netherlands Income Tax Agreement Act, 1957 This is in reply to your memorandum dated December 24, 1975 in which you requested our comments concerning the matters raised by XXXX Our comments are as follows: (1) Canada-Norway Income Tax Convention Act, 1967 The trusts listed in paragraphs 205(a) to (d) of the Income Tax Act inclusive, namely: a trust for the administration of a registered pension fund or plan, a trust governed by a registered retirement savings plan, a trust governed by a deferred profit sharing plan and a trust governed by a registered home ownership savings plan respectively are trusts for the purposes of the Income Tax and would be governed by Article 12 of the Convention. ...

Tax Convention (the "Convention") states that the rate of withholding taxes payable with respect to dividends will not exceed 157 if the United States corporation does not have a permanent establishment in Canada. It is our view that the reference to the corporation not having a permanent establishment in Canada as contained in Article XI of the Convention is not relevant for the purpose of subsection 11(4) of the ITAR in computing the rate of tax payable under Part XIV of the Act. ...

Article 17 of the Canada-United Kingdom Agreement was replaced by Article XVIII of the Canada-United Kingdom Tax Convention (Convention) which entered into force on December 17, 1980, a copy of which is enclosed for your perusal. ... For purposes of the Convention a "national" means "... in relation to Canada, all citizens of Canada... ...

Harding Dear Sirs: I am writing to obtain some general information on the Canada-United Kingdom Tax Convention. ... Article IV of the convention discusses residency. It appears that, in general, an individual will be resident in only one of the countries even though he may be resident in both under regular taxation laws of the two countries. ... Some of the terms used in the convention are not defined and I would appreciate some clarification on the following items: 1) "Permanent Home"- Does ownership of real property constitute a permanent home? ...

Under the present Canada-Finland Income Tax Convention pensions derived from sources within Canada by an individual who is resident in Finland are exempt from Canadian tax; and the converse in true, that is, pensions derived from sources within Finland by an individual who is resident in Canada are exempt from Finnish tax. ... The present Canada-Finland Income Tax Convention is currently being renegotiated. You may wish to monitor the situation, and when you hear that the new convention has been ratified you may wish to write to us again requesting our views on your question. ...

A strict reading of the Canada-Australia Tax Convention (1980), Interpretation Bulletin 118R and paragraph 212(1) (f) of the income Tax Act lead me to think that a non-resident tax remittance of 25% Is exigible on such payments. If I am right, this seems a bit unfair because the Convention applies a 15% rate in respect of pensions and annuities but is silent as to alimony and maintenance. ... Convention will exempt from non-resident tax all alimony and maintenance payments between those two countries. ...