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Tax Convention This is in reply to your memorandum of December 17, 1981 concerning a U.K. resident beneficiary of a Canadian trust or estate. ... Convention would dictate that we refund the additional 10% that was withheld in 1982. ...

These funds are presently retained by us and in discussions with Kevin Donnelly, who is with the rulings Division of the Income Tax Department in Ottawa, we reviewed with him the possibility of obtaining some clarification of the effect of Article XIII, para- graph 4(a) of the Tax Convention with the United Kingdom on our client's transaction. ... It is our understanding that the Convention article above referred to is intended to tax those gains from the sale of shares of companies who are primarily in the real estate investment business or whose assets are primarily real estate. ...

Tax Convention (1978), hereinafter referred to as the Treaty specifically, Article XV. ... Tax Convention. This technical interpretation indicates that borne means "... allowable as a deduction in computing taxable income". ...

We are guided by the draft double taxation convention on income and capital that has been prepared by the Organization For Economic Co-operation and Development, a body in which Canada is a member. ... Agreement is reasonably parallel to paragraph 1 of Article 14 of the OEM model conventions the OECD commentary on Article 14(1) should be a relevant guide. ...

Income Tax Convention (1980). With respect to your first query, it remains our opinion that notwithstanding the deeming provisions of the United States Internal Revenue Code., an "S" corporation for Canadian tax purposes is considered to be a corporation under U.S. corporate law and as such, absent any FAPI implications, a Canadian resident shareholder thereof is only subject to Canadian income tax on amounts received from or benefits conferred by the "S" corporation and is not subject to such tax on the undistributed earnings of that corporation. ... Income Tax Convention (1980). We trust that this information will be of assistance to you. ...

The Income Tax Convention between Canada and Finland (effective January 1, 1958) contains no provisions that exempt these particular sources (whether "pension" income or not under the treaty definitions) form tax in Canada. ... The credit, pursuant to Article XIII of the Convention, cannot exceed the Canadian taxes attributable to those sources. ...

Income Tax Convention (1980). Accordingly, it is your view that the amount of tax withheld in respect of the sum of XXXX should have been limited to 15% XXXX and as such you are requesting a refund in the amount of XXXX together with interest at the appropriate rate. ... Income tax Convention (1980), we would be pleased to reconsider our opinion upon presentation of further submissions and any relevant documentation to support your view. ...

Accordingly, the transfer of funds from the Canadian pension plan to the Australian pension plan under a reciprocal pension transfer agreement would be subject to the withholding tax which is reduced to 15% in accordance with article 18 of the Canada-Australia Tax Convention. Similarly, if the transfer agreement is not finalized and the taxpayer withdraws his own contributions to the Public Service Superannuation account while he is a resident of Australia, the payment of these funds would also be subject to paragraph 212(1)(h) withholding tax reduced to 15% pursuant to the Canada-Australia Tax Convention on any amount paid to the taxpayer as a payment of a superannuation or pension benefit. ...

For example, if the tie-breaker rules applied in a particular convention to render the individual a resident of the other state for purposes of the convention, Canada would likely be denied the right to tax remuneration received in respect of employment exercised in the other state for that particular international organization. The Diplomatic and Consular Officials Article in most income tax conventions, specifically the provision pertaining to international organizations and its officials, will not apply to render the convention not applicable to that official where the official is liable for tax in one of the two states as a resident thereof. ... Questions pertaining to pensions from international organizations, which do arise frequently in our section, must be dealt with by reference to the Income Tax Act and the relevant income tax convention (e.g. ...

It should be noted that in the Philp case the court recognized that the trip was primarily a paid vacation and promoted as such, but was also satisfied that there was an element of business being conducted, even though the "convention" was held outside the territorial scope of the organization sponsoring the convention. ... MNR [[1968] C.T.C. 477] 68 DTC 5326, the issue was whether expenses related to the attendance of the employee's spouse at the convention was a taxable benefit. ... The court concluded from the evidence that the business element was not sufficient in relation to the length of the trip to describe it strictly as a convention trip. ...