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Income Tax Convention (1980) (the "Convention"). Article XI(3)(d) of the Convention is as follows: The interest is beneficially owned by a seller who is a resident of the other Contracting State and is paid by a purchaser in connection with the sale on credit of any equipment, merchandise or services, except where the sale is made between persons dealing with each other not at arm's length. ...

You have not indicated whether Canada has entered into an income tax convention with country X and/or country Z. Under most conventions, the business profits provisions are considered to encompass reasonable management fees and to exempt them from Part XIII withholding tax. ... The unreasonable portion, if any, may be subject to withholding tax under the dividend article of a convention by virtue of the operation of paragraph 214(3)(a) of the Act. ...

The term "royalties" is defined in paragraph 4 of Article XII of the Canada-United States Income Tax Convention (1980) (the "Convention") and in our view, it includes payments described above for the use of computer software programs. ... For additional information on Article XII of the Convention, we are enclosing a copy of the Article plus the technical explanation on the Article. ...

Harding (613) 957-2129 November 30, 1987 This is in reply to your letter of September 23, 1987 concerning the taxation status of you and your daughter XXXX You indicated that pursuant to paragraph (1)(b) of Article 19 of the Canada-Austria Income Tax Convention (Convention) that you may be exempt from Canadian tax and that you expect to be subject to Austrian tax. ... We confirm that if paragraph (1)(b) of Article 19 of the Convention applies you will be taxable only in Austria and exempt from tax in Canada. ...

Payette 957-8974 5-910037 Acceptation des plans de pension français en vertu du paragraphe 29(5) de la Convention Canada-France en matière d'impôt sur le revenu La présent note de service fait suite à une demande de la part de 19(1) qui concerne l'agrément de trois régimes de pension français à titre de régime de pension reconnu comme tel au Canada. ... Notre opinion Le paragraphe 5. de l'article 29 de la Convention Canada-France en matière d'impôt sur le revenu (ci-après la "Convention") se lit comme suit: "5.Les contributions pour l'année à l'égard de services rendus au cours de cette année payées par une personne physique ou pour le compte d'une personne physique qui est un résident de l'un des États contractants ou qui y séjourne d'une façon temporaire, à un régime de pension qui est reconnu aux fins d'imposition dans l'autre État contractant sont, pendant une période n'excédant pas au total 60 mois, considérées aux fins d'imposition dans le premier État de la même manière que les contributions payées à un régime de pension (à l'exception d'un régime de prestations aux employés dans le cas du Canada) qui est reconnu aux fins d'imposition dans le premier État pourvu que:.../2 000067 a) cette personne physique ait contribué au régime de pension avant qu'elle ne devienne un résident dans le premier État, ou qu'elle n'y séjourne de façon temporaire; et b) l'autorité compétente du premier État convienne que le régime de pension correspond à un régime de pension reconnu aux fins d'imposition par cet État. ...

Income Tax Convention (1942)("U.S. Convention") and paragraph 3 of Article XII of the U.S. Convention (1980). The history of the Department's position in respect of the Part XIII income tax treatment for payments in respect of the right to produce or reproduce computer software programs is summarized as follows: (a) Prior to July 1, 1983, such payments were considered to be exempt from tax by virtue of subparagraph 212(1)(d)(vi) of the Act. ... Convention (1942) or paragraph 3 of Article XII of the U.S. Convention (1980) for the same reasons. 21(1)(b) 21(1)(a) If you wish to discuss any of the above comments, please do not hesitate to contact the writer. ...

Selon cette convention, tous les revenus générés au cours d'une année civile par les sommes déposées au bénéfice des employés auprès du gardien doivent être remis à l'employeur avant la fin de l'année. ... Si tel est le cas du régime qui vous occupe, les revenus provenant des sommes accumulées dans le régime et qui sont versés aux employés suite à une modification récente apportée à l'entente ne peuvent être qualifiés de montants différés dans le cadre d'une convention écrite conclue avant le 26 février 1986 puisque cette disposition ne faisait pas partie du contrat à cette date. ... Par ailleurs, nous ne pouvons déterminer si le régime visé constituerait ou non une "convention de retraite" au sens du paragraphe 248(1) de la Loi, au cas où il ne se qualifierait pas comme "entente d'échelonnement du traitement", puisque nous n'avons pu examiner les termes du contrat. ...

Tax Convention Canada-U.S. Tax Treaty:Art. XI, XII RE: Computer Software payments to non-residents This is in reply to your Round Trip Memorandum of July 2, 1986 concerning the withholding requirements on payments to residents of the U.S. for use of computer-software and on payments under computer maintenance agreements. ... Income Tax Convention. Payments made under perpetual or unlimited term agreements were exempt (pursuant to the 1942 Convention) from withholding until the introduction of the 1980 Canada-U.S. Income Tax Convention. Article XII of the 1980 Convention contains the words "The term royalties' as used in this Article means payments of any kind... ...

Tax Convention Canada-U.S. Tax Treaty:Art. XII This is in reply to your memorandum of April 25, 1988 concerning the treatment of amounts paid by XXX a Canadian corporation, to XXX a resident of the United States. ... Income Tax Convention (Convention) provides that copyright royalties and other like payments in respect of the production or reproduction of any literary or artistic work arising in Canada and beneficially owned by a resident of the United States shall be taxable only in the United States. ... We are of the view that we should take the position that all payments are subject to withholding tax under the Act except where the taxpayer establishes his claim for exemption under the Copyright Act or paragraph 3 of Article XII of the Convention. ...

Charette 920652 Canada-Austria Income Tax Convention (the "Convention") Taxability of Employment Income This is in reply to your memorandum of March 2, 1992 wherein you requested our opinion concerning the taxability of an individual in the following hypothetical situation. ... A is a resident of Austria for the purposes of the Convention and is a non-resident of Canada for the purposes of the Act. ... Employee of Canco In general, when interpreting paragraph 2(b) of Article XV of the Convention it is our view that the phrase "an employer" refers to the employer of the non-resident employee. ...