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Organizations- Under Article XXI of the Canada- United States Tax Convention Available for the years listed below: 2021 – Standard print PDF (t4016-21b.pdf) 2020 – Standard print PDF (t4016-20b.pdf) 2019 – Standard print PDF (t4016-19b.pdf) 2018 – Standard print PDF (t4016-18b.pdf) 2017 – Standard print PDF (t4016-17b.pdf) 2016 – Standard print PDF (t4016-16b.pdf) 2015 – Standard print PDF (t4016-15b.pdf) 2014 – Standard print PDF (t4016-14b.pdf) 2013 – Standard print PDF (t4016-13b.pdf) 2012 – Standard print PDF (t4016-12b.pdf) 2011 – Standard print PDF (t4016-11b.pdf) 2010 – Standard print PDF (t4016-10b.pdf) 2009 – Standard print PDF (t4016-09b.pdf) 2008 – Standard print PDF (t4016-08b.pdf) 2007 – Standard print PDF (t4016-07b.pdf) 2006 – Standard print PDF (t4016-06b.pdf) 2005 – Standard print PDF (t4016-05b.pdf) 2002 – Standard print PDF (t4016-02b.pdf) 2001 – Standard print PDF (t4016-01b.pdf) For more information, see our help file. ...

IT131R2 ARCHIVED- Convention expenses We have archived this page and will not be updating it. ...

Organizations- Under Article XXI of the Canada- United States Tax Convention We have archived this page and will not be updating it. ...

Such actions are predicated, however, on provisions of a specific income tax convention and the general framework of Canadian tax policy. ... [Footnote 27] IC71-17R5, Guidance on Competent Authority Assistance under Canada's Tax Conventions, January 1, 2005. ... [Footnote 35] United States, Department of the Treasury, United States Model Technical Explanation Accompanying the United States Model Income Tax Convention, November 15, 2006. ...

Such actions are predicated, however, on provisions of a specific income tax convention and the general framework of Canadian tax policy. ... [Footnote 27] IC71-17R5, Guidance on Competent Authority Assistance under Canada's Tax Conventions, January 1, 2005. ... [Footnote 35] United States, Department of the Treasury, United States Model Technical Explanation Accompanying the United States Model Income Tax Convention, November 15, 2006. ...

However, in many cases, Article XVIII of the Convention may apply to either defer or relieve taxation in Canada. ... Application of the Convention The Fifth Protocol to the Convention ("Fifth Protocol") entered into force on December 15, 2008. ... The Fifth Protocol amended the definition of "pensions" in Article XVIII of the Convention. ...

However, in many cases, Article XVIII of the Convention may apply to either defer or relieve taxation in Canada. ... Application of the Convention The Fifth Protocol to the Convention ("Fifth Protocol") entered into force on December 15, 2008. ... The Fifth Protocol amended the definition of "pensions" in Article XVIII of the Convention. ...

What the "Archived Content" notice means for interpretation bulletins NO: IT-305R4 DATE: October 30, 1996 SUBJECT: INCOME TAX ACT Testamentary Spouse Trusts REFERENCE: Subsections 70(6), (6.1), (7) and (8) (also subsections 12(10.2), 70(5), (5.4) and (6.2), 108(3) and (4), 248(3), (8), (9), (9.1) and (9.2) and 252(3) and (4) and paragraph 5 of Article XXIXB of the Canada-United States Income Tax Convention (1980)) Notice-- Bulletins do not have the force of law This document is also available for download in PDF format. ... Pursuant to paragraph 5 of Article XXIXB of the Canada-United States Income Tax Convention (1980), where an individual was a resident of the United States immediately before the individual's death, for the purposes of subsection 70(6), both the individual and the individual's spouse are deemed to have been resident in Canada immediately before the individual's death and, if certain conditions described in that paragraph are met, a trust for that spouse will also be treated as being resident in Canada. ... As a result, subsection 70(7) may be used to "untaint" certain types of "tainted" spouse trusts in order to permit the rollover provided by subsection 70(6.1). ¶ 33 has been added to discuss paragraph 5 of Article XXIXB of the Canada-United States Income Tax Convention (1980). ...

What the "Archived Content" notice means for interpretation bulletins NO: IT-305R4 DATE: October 30, 1996 SUBJECT: INCOME TAX ACT Testamentary Spouse Trusts REFERENCE: Subsections 70(6), (6.1), (7) and (8) (also subsections 12(10.2), 70(5), (5.4) and (6.2), 108(3) and (4), 248(3), (8), (9), (9.1) and (9.2) and 252(3) and (4) and paragraph 5 of Article XXIXB of the Canada-United States Income Tax Convention (1980)) Notice-- Bulletins do not have the force of law This document is also available for download in PDF format. ... Pursuant to paragraph 5 of Article XXIXB of the Canada-United States Income Tax Convention (1980), where an individual was a resident of the United States immediately before the individual's death, for the purposes of subsection 70(6), both the individual and the individual's spouse are deemed to have been resident in Canada immediately before the individual's death and, if certain conditions described in that paragraph are met, a trust for that spouse will also be treated as being resident in Canada. ... As a result, subsection 70(7) may be used to "untaint" certain types of "tainted" spouse trusts in order to permit the rollover provided by subsection 70(6.1). ¶ 33 has been added to discuss paragraph 5 of Article XXIXB of the Canada-United States Income Tax Convention (1980). ...

Also, see 15 below for the special rule concerning conference, convention and seminar expenses. ¶ 2. ... Conferences, Conventions and Seminars ¶ 15. Subsection 67.1(3) may apply when a fee is paid or payable for attendance at a conference, convention, seminar or similar event and that fee entitles the participant to food, beverages or entertainment. ... For a more detailed discussion of this topic, refer to the current version of IT-131, Convention Expenses. ...