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Based on this premise, the taxpayer proceeds to argue that once it is recognized that the income retains its character, the Canadian payor should only be required to withhold the reduce rate of withholding tax as contemplated in the tax convention Canada has with the beneficiary's home state. ... Tax Convention, he may request a refund of the excess tax withheld subject to the conditons set out in subsection 227(6) of the Act. • No portion of the Part XIII tax withheld on payment of the canadian sourced interest and dividend income to a non-residnet trsut can be credited against the Canadaian beneficiary's Part I tax. ... Tax Convention and the Canada-U.S. tax Convention (1980) both specifically provide for a reduced rate of withholding tax on interest and dividend payments where the recipient is a resident of the other Contracting State and is the beneficial owner of the funds. ...

Tax Convention Canada-U.S. Tax Treaty:Art. XIIIC RE: Part XIII and Programs and Movies Imported for T.V. ... In accordance with the foregoing provisions (and subject, of course, to applicable provisions in our tax conventions with other countries), it is our view that: 1. ... While this appears to b-e the law, the matter is not free from doubt because of the various international copyright conventions of which Canada is a signatory. ...

Tax Convention, XXX would not have a permanent establishment in Canada with the-result that it would appear to be exempt on the relevant income under Article 1 of that Convention. ... The exemption under Article I of the subject Conventi-on does not therefore apply because of the provisions of Article 11 of that Convention. ... Because of this and because Article II of the relevant Convention clearly gives us authority to tax the rental income at the rate of 15%, we think the correct approach is to tax the subject rental income under Part XIII. ...

No relevant tax convention appears to provide any general statement as to what might constitute a pension plan. However, Section 3 of The Income Tax Conventions Interpretation Act does indicate that where a term is not defined or only partially defined in a convention or it is to be defined by reference to the laws of Canada, then that term will have the meaning it has for purposes of the Income Tax Act at the time it is being applied. Accordingly, while a specific plan may or may not be a pension plan in a country with which Canada has a tax convention, it will still remain a question of fact as to whether or not that plan will be a pension plan in Canada. ...

Tax Convention Canada-U.S. Tax Treaty:Art. VI, XI Please note that the following document, although believed to be correct at the time of issue, may not represent the current position of the Department. ... Income Tax Convention (1980)- Articles VI, XI. Subject: Treatment of participation pyments under U. ... Income Tax Convention (1980). ...

Le Ministère a précisé sa position concernant les conventions de bail avec option dans la Nouvelle technique no 5 du 28 juillet 1995. Ces commentaires peuvent se résumer ainsi: En règle générale, nous supposons que la forme d'une convention de bail correspond au lien réel entre les parties. ... Les parties à une convention de bail ne peuvent pas se soustraire aux conséquences juridiques de la transaction en prétendant que la forme de la convention ne correspond pas au lien juridique qui les unit réellement. ...

Tax Convention Canada-U.S. Tax Treaty:Art. VI, XI MEMO TO FILE FINANCE & LEASING SECTION Reference: Paragraph 212(1)(d) of the Income Tax Act Canada-U. ... Income Tax Convention (1980)- Articles VI, XI. Subject: Treatment of participation pyments under U. ... Income Tax Convention (1980). ...

Income Tax Convention (the "Convention"), Article XV of the Convention permits Canada to tax the employment income provided the employment is exercised in Canada. Since the only employment exercised under the contract by xxxxx will be exercised in Canada, it is our view that Canada has the right under the Convention to tax all amounts received by the taxpayer under the contract of employment with xxxxx. ...

It must be noted, however, that all amounts held in an RRSP will ultimately be subject to Canadian taxation, subject to any relevant convention provisions that may be applicable at the time of payout. ... For example, under the provisions of article 27 of the Canada-Netherlands Income Tax Convention (1986) (the "Convention") an employee of the Netherland's government is normally treated as a "non-resident" of Canada for Canadian tax purposes but he is still required to file a tax return if requested or if he has taxable income. Article 19 of the Convention then provides that in computing his taxable income, his salary paid by the Netherland's government will normally be exempted from taxation by Canada. 4. ...

Tax Convention Canada-U.S. Tax Treaty:Art. VII, XXII Subject: Non-Residents- Recapture of Capital Cost Allowance This is in reply to your Round Trip Memorandum dated February 4, 1991 whereby you requested our comments on the Memorandum to you from the Calgary District Office, International Audit Division respecting the above-noted matter. ... While subparagraph 115(1)(a)(iii.2) of the Act may authorize the inclusion of the recapture of capital cost allowance in the non-resident's income for Canadian income tax purposes, such income will likely be exempt from Canadian income tax if the non-resident is resident in a country with which Canada has an income tax agreement or convention. For example, in the hypothetical fact situation set forth above, the recapture of capital cost allowance is likely not taxable in Canada by virtue of Article VII or Article XXII of the Canada-United States Income Tax Convention, 1980. ...