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Tax Convention Canada-U.S. Tax Treaty:Art. VII 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. ... The U.S. recipient would, however, still be subject to tax under Part I of the Act, unless otherwise exempted under Article VII of the Canada-United States Income Tax Convention (the "1980 Convention") as discussed below, and to the extent that the management fees were paid for services rendered in Canada the 15% withholding tax imposed by paragraph 153(1)(g) of the Act and related section 105 of the Regulations would be exigible. ... We agree that in the situation where Part I tax is potentially applicable the U.S. recipient of management fees could be exempt from Canadian tax on such amounts pursuant to Article VII of the 1980 Convention, provided that those management fees did not form part of the profits attributable to a business carried on in Canada through a permanent establishment situated here. ...

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. Should it be determined that a portion of the payments made to XXX by XXX under the present licence agreement, have been granted for the right to reproduce specific designs on articles, then such payments (i.e. other like payments) would appear to be exempt under the Convention since they appear to fall within the meaning of literary or artistic work as defined in the Copyright Act. ... 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. ...

Income Tax Convention (1980) (the "Convention") if they were denied a tax credit in the United States in respect of the Canadian taxes withheld. ... However, where such payment is made to a resident of the United States, the withholding tax would be reduced under Article XII of the Convention to 10%. 3.      ... Again, such payments made to a resident of the United States will qualify for the reduced rate of 10% under Article XII of the Convention. ...

Income Tax Convention exempts from non-resident withholding tax certain payments arising in Canada are paid to a U. ... ") the licence fees are exempt from withholding tax by virtue of the Convention. ... Tax Convention, which has not yet been ratified, contains new provisions with respect to royalties. ...

There is a tax convention between Canada and the United States (hereinafter referred to as the "treaty") in effect. ... The Canada-United States Income Tax Convention (1980) provides that gains on the alienation of real property situated in the other contracting state may be taxed in that state. Accordingly, Article XIII, paragraph 9 of the new Convention provides a transitional rule that in effect reduces the gain which is liable for tax in the United States by the portion of the gain attributable from date of acquisition to December 31, 1984. ...

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. Should it be determined that a portion of the payments made XXXX by XXXX under the present licence agreement, have been granted for the right to reproduce specific designs on articles, then such payments (i.e. other like payments) would appear to be exempt under the Convention since they appear to fall within the meaning of literary or artistic work as defined in the Copyright Act. ... 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. ...

The Canada-United Kingdom Income Tax Convention (the "Convention") provides that superannuation or pension payments made by a resident of Canada to a resident of the United Kingdom are exempt from this withholding tax in Canada. However, the Convention provides no reliefi from the 25% withholding tax in Canada with respect to lump sum payment made out of a RRSP. The Convention also provides that where a taxpayer is subject to tax in the United Kingdom only in respect of that income which is remitted to the United Kingdom, the relief from tax, allowed in Canada shall apply only to the amounts so remitted. ...

S'il n'y a pas de disposition, la convention sera alors une véritable location. Commentaires La question de savoir si une convention constitue une convention de location ou une disposition est une question de fait. Pour déterminer la nature de cette convention aux fins fiscales, il est utile d'examiner les critères établis par la jurisprudence et ceux énumérés dans le bulletin d'interprétation IT-233R. ...

However, the above-noted Agreement was replaced for the 1976 and subsequent taxation years by the Canada-Australia Income Tax Convention (1980) and this Convention contains no similar exemption. ... This is determined by the rules in Article 4 of the Canada-Australia Income Tax Convention (1980), and by domestic law. ... In the event that you are also considered a resident of Australia under Australian domestic law, the tie-breaker rules in Article 4(3) of the 1980 Convention would apply. ...

Tax Convention (1978) that the employee is a resident of the U.K., employment income earned outside Canada would be exempt from Canadian tax by virtue of part 1 of Article XV of that Convention. ... Tax Convention (1978) that the employee is a resident of the U.K., the tax on that income (i.e., gross income less applicable deductions) will not exceed 10% of the gross amount in the case of interest or 15% of the gross amount in the case of dividends. ... Convention does not provide for a maximum tax on gross rental income. ...