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Tax Convention Canada-U.S. Tax Treaty:Art. XIII(C) Dear Sir: This is to reply to your letter of March 18, 1983, in which you refer to our meeting of March 14, concerning the taxation of various payments relating to computer software. ... Income Tax Convention, and Article 6(a) of the Protocol to the said Convention, effectively reserve unto Canada the right to tax such payments at the reduced rate of 15% of the gross amount thereof. 2. ...

Tax Convention Canada-U.S. Tax Treaty:Art. XVIII Dear Sirs: Re: Transfer of UK Pension to U.K. ... Income Tax Convention specifically provides an exemption to a Canadian resident in respect of any pension that would be tax exempt in the U.S. ... Income Tax Convention. 3. It is our position that income earned in the PPC trust in the year would be subject to tax by virtue of subsection 94(1) of the Act where the individual has been resident in Canada for a period of, or periods the aggregate of which is more than 60 months. 4. ...

Les paiements faits par Opco à Locaco sont exemptés de l'impôt de la Partie XIII de la Loi en vertu de la convention fiscale entre le Canada et le pays de résidence de Locaco. ... En somme, si le but d'un tel arrangement était de permettre à Opco d'éviter l'impôt de la Partie XIII ou de profiter d'un taux de retenue réduit (par exemple si le bien avait été loué directement d'un troisième pays qui n'avait pas conclu de convention fiscale avec le Canada ou qui avait une telle convention mais dont le taux de retenue était plus élevé), le Ministère pourrait envisager l'application de l'alinéa 212(13)a) ou du paragraphe 245(2) de la Loi. ...

Convention. We therefore agree with your position that the payments made by XXX to XXX under the agreement for the period under review are subject to the provisions of subparagraph 212(1)(d)(i), and are properly taxable as rentals or royalties under the provisions of Article XI of the former Canada- U. ... Convention at a rate of 15% of the agrees amount (under the new Convention, effective Nov. 1/84, this rate is reduced to 10%). ...

Generally speaking, it is our view that for purposes of determining income tax liability as may be reduced by agreements or conventions, a partnership should be treated as a conduit except in those jurisdictions where the partnership is taxed as a separate entity. ... Income Tax Convention will apply to the U.S. partners whereas the interest article of the Canada-Germany Income Tax Agreement will apply to the German partners. ... Persons making payments to a partnership that includes both exempt and non-exempt U.S. partners which are the beneficial owners of the interest and dividends are advised to contact the Department in order to obtain assurance that their withholding obligations will, in respect of payments for such partners, be reduced to nil or 15% in accordance with the tax reduction provided for in the Convention. ...

As far as the Department is concerned, Canadian residents who make rental or royalty payments of any kind whatever, whether under limited or perpetual agreements, to U.S. residents for the right to use computer software to which the new Canada-U.S. 1980 Convention applied are required to withhold federal income tax at the appropriate rate. ... Convention and after October 11, 1984 to withholding tax of 10% under Article XII of the new Canada-U.S. Convention. As a final comment we note, because of the volume, that it would be virtually impossible for this section to review all computer software licensing contracts, thus our review of the contracts submitted has only been cursory. ...

Convention. We therefore agree with your position that the payments made by XXX to XXX under the agreement for the period under review are subject to the provisions of subparagraph 212(1)(d)(i), and are properly taxable as rentals or royalties under the provisions of Article XI of the former Canada- U. ... Convention at a rate of 15% of the agrees amount (under the new Convention, effective Nov. 1/84, this rate is reduced to 10%). ...

Convention does present a problem in these circumstances. However, the result must surely appear strange. ... This result, it would seem, arises not only in spite of but precisely because of the rule in Article XI of the Convention that such interest has a U.K. rather than a Canadian source. ... Convention interest borne by the U.K. branch of the Canadian borrower is not treaty protected and is subject to Canadian withholding tax at the rate of 25%, the repercussions could, I suggest, be quite serious. ...

Campbell: Canada-Brazil Income Tax Convention As requested, I would appreciate it if you could provide me with a technical interpretation concerning Articles 10 & 22 of the Canada- Brazil Income Tax Convention (the "Treaty"). ... Article 22- Elimination of Double Taxation Article 22, paragraph 4 of the Treaty states that: "Dividends received by a company which is a resident of Canada from a company which is a resident of Brazil shall be exempt from tax in Canada if the company receiving the dividends holds an equity percentage of at least 10 per cent in the company paying the dividends and if the profits out of which the dividends are paid are derived from carrying on an active business in Brazil or in a country with which Canada has concluded a double taxation convention." ...

Any income originating outside the United Kingdom would be fully relieved from tax whilst the appropriate Article of the Convention would be applied to any income originating in the United Kingdom. ... However, the United Kingdom withholding tax rate on the $300 trust income distributed to the non-resident Canadian beneficiaries will be limited to 15%, the rate under the Convention on United Kingdom source dividends and interest. ... Yours sincerely, Director Provincial and International Relations Division O.P.R.U.- Canada-United Kingdom Convention Articles 10 and 11 KJD/jb ...