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19 June 1990 Income Tax Severed Letter ACC9520 F- Impôt des Non-résidents Unedited CRA Tags 126(3), 110(1)(f)(i), 250(1), 126(3), Reg. 3400, Canada-Ivory Coast Income Tax Convention Le 19 Juin 1990 Monsieur Y. ... Conformément à l'article 4 de la convention fiscale entre le Canada et la République de Côte-d'Ivoire, il serait considéré un résident de la Côte-d'lvoire aux fins d'interprétation de la convention. ii) Conformément à l'article 15 de la convention, la Cote-d'Ivoire a le droit exclusif de prélever un impôt sur la rémunération reçue pour des fonctions exercées à l'extérieur du Canada. ...

Tax Convention Canada-U.S. Tax Treaty:Art. XII RULINGS TAX SEMINAR CENTRAL REGION OCTOBER 14 & 15, 1992 ROYALTIES EXEMPTION- MEANING OF IN RESPECT OF PRODUCTION OR REPRODUCTION Subparagraph 212(1)(d)(vi) exempts certain copyright related payments in respect of the production or reproduction of any literary, dramatic, musical or artistic work. ... However, the "royalties" article in a particular income tax convention may provide a possible exemption for consideration paid for the right to produce or reproduce copyrighted video tapes. ... Income Tax Convention concerning paragraph 3 of Article XII of that Convention, there is an exemption for copyright royalties in respect of the production or reproduction of any literary, dramatic, musical, or artistic work, including royalties from such works on video tape or other means of reproduction for private (home) use. ...

Tax Convention Canada-U.S. Tax Treaty:Art. XII 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) (the "Convention") as "payments... for the use of, or the right to use... any patent, trade mark, design or model, plan, secret formula or process. ... Such amounts fall within paragraph 212(1)(d) and subparagraph 212(1)(d)(v) of the Act and Article XII(4) of the Convention. ...

You have requested our opinion as to the treatment of such payments under the Canada-United States Income Tax Convention (Convention). ... Paragraph 1 of Article XV of the Convention states that salaries, wages and other similar remuneration derived by a resident of the United States shall be taxable only in the United States unless the employment is exercised in Canada. ... Accordingly, we are of the opinion that deferred income should be taxed pursuant to Article XV of the Convention in the country where the employment is exercised. ...

Toussaint Dear Sirs: This is in reply to your letter dated February 22, 1985, wherein you requested our opinion on the application of the Canada- United States Income Tax Convention (1980) (hereinafter the "Convention"). ... On the other hand, if the sale occurs in a following taxation year, since no income tax will have been paid or accrued, in respect to the disposition of the shares, in the United States in the year that the option is exercised, this employee would not be entitled to any foreign tax credit either pursuant to paragraphs 2 or 4 of Article XXIV of the Convention except for the alternative minimum tax, if any. In our opinion, this timing problem is not solved by any specific provision in the Convention and if the individual wants to avoid double taxation, he should dispose of his shares in the same taxation year in which he exercises the option. ...

With regard to the application of paragraph 81(1)(a) of the Act and The Convention on the Privileges and Immunities of the United Nations (the "UN Convention"), and in particular Article V, subsection 18(b) therein, it is our view that a payment out of a pension fund or plan is not a "salary or emolument" and a retired employee is not an "official" of the organization for which he was previously employed. Accordingly, the taxpayer would not be able to take advantage of the UN Convention in respect of his pension receipts. ... Income Tax Convention (1980) (the "Treaty"), it is our opinion that the application of this provision would depend upon whether such a pension would be excluded from taxable income in the United States if the taxpayer were a resident of that country. ...

In that letter, you asked us to confirm your understanding of the application of paragraph 2 of Article XXII of the Canada-US Tax Convention 1980 so far as it applies to the provisions of paragraph 212(1)(c) and subsection 212(11) of the Income Tax Act (the "Act") (as amended by Bill C-139). ... Although a unit of the trust will constitute "taxable Canadian property" to a non-resident unit holder pursuant to subparagraph 115(l)(b)(vii) of the Act, Article XIII, paragraph 4 of the Convention will, in your view, exempt a non-resident unit holder from Canadian tax on any gain realized on the disposition of the unit. ... Paragraph 2 of Article XXII of the Canada-US Income Tax Convention (1980) exempts from Part XIII tax any portion of a trusts' income paid or credited to a beneficiary who is resident of the United States that can be shown to be out of income received from sources outside Canada. ...

Income Tax Convention (1980) ("the Convention"), the number of months used in the determination of the reduction to the capital gain for properties held since before January 1, 1972 and disposed of after December 31, 1984, is calculated commencing on January 1, 1972. This is so because capital gains in Canada became taxable after 1971 and it is reasonable to view the monthly accrual of such gains for the purposes of paragraph 9, Article XIII of the Convention as only taking place after 1971. We also agree that the Median Rule described in ITAR 26(3) of the Act is applicable in calculating the gain, otherwise subject to tax, for the purposes of paragraph 9, Article XIII of the Convention. ...

Income Tax Convention (the "Convention"), Article XV of the Convention permits Canada to tax the employment income provided the employment is exercised in anada. Since the only employment exercised under the contract by 19(1) will be exercised in Canada, it is our view that Canada has the right under the Convention to tax all amounts receiyed by the taxpayer under the contract of employment with 24(1) Prior to assessing on the basis set out above, we suggest that you consider the following: (a) If 19(1) was a resident of Canada in a year prior to 1988, the provisions of paragraph 115(2)(c) of the Act will be applicable for 1988. ...

Income Tax Convention (Convention) the U.S. government is not permitted to withhold tax at a rate in excess of 15% of the gross amount of the periodic pension payments made to a resident of Canada. However, the Convention does not impose a reduced rate of withholding tax on lump sum pension payments and it is our understanding that the U.S. government may withhold tax at the rate of 307. on such payments. ... Income Tax Convention only requires you to pay tax on 50 per cent of the social security payment received from the United States, you will be permitted a deduction equal to one-half of the social security payment included in your income. ...