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Income Tax Convention Unedited CRA Tags 115   September 5, 1989 International Audits Division Specialty Rulings   Directorate Mr. ... Income Tax Convention (the "Convention") This is in reply to your memorandum of June 27, 1989 wherein you requested our opinion concerning the treatment of capital gains arising from the disposition of real property under Article XIII of the Convention. ... In our opinion paragraph 3 of Article XIII of the Convention was intended to tax capital gains on the disposition of shares of the capital stock of a company, the value of which is derived principally from real property as that term is defined in the Convention (i.e. including not only real property as defined in Article VI of the Convention but also shares of the capital stock of other corporations or an interest in a partnership, trust or estate which is real property as defined in subparagraph 3(b) of Article XIII of the Convention). ...

Our Comments Article 13 sub-paragraph 4 (a) of the Convention stipulates that the capital gain realized on the sale of the shards can be taxed in Canada, whereas by virtue of Article XVII of the Canada-Netherlands Income Tax Agreement Act, 1957, (the "Former Convention") such a gain would have been taxable only in the Netherlands.  By virtue of paragraph 3 of Article 30 of the Convention, any provisions of the Former Convention that would have afforded any greater relief from tax shall continue to have effect for any taxation year beginning before the entry into force of the Convention.  ... " The Convention entered into force on August 21, 1987, and 24(1) chose August 1, 1987 as the beginning of its fiscal period. ...

Income Tax Convention Unedited CRA Tags Canada/U.S. Treaty Art. 12, 212(1)(d)(iii) Dear Sirs: Re:  Article XII of the Canada-United States Income Tax Convention. 1980 (the "Convention") This is in reply to your letter dated December 17, 1990. In our opinion, a payment arising in Canada made by a Canadian resident to a person resident in the United States (who does not have a permanent establishment in Canada) for services of an industrial, commercial or scientific character performed by the resident of the United States for the Canadian resident, which payment is dependent in whole or in part upon use, production or sales of goods or services, or profits and is a payment to which subparagraph 212(1)(d)(iii) applies, is not a "royalty" as defined in paragraph 4 of Article XII of the Convention. ...

Income Tax Convention- Dependent Personal Services Unedited CRA Tags n/a     EACC9681 SUBPARAGRAPH 2(a) OF ARTICLE XV OF THE CANADA-UNITED STATES INCOME TAX CONVENTION, 1980 (THE "CONVENTION")- DEPENDENT PERSONAL SERVICES Subparagraph 2(a) of Article XV of the Convention provides for an exemption on remuneration "exercised in a calender year" that does not exceed $10,000. ... REVENUE CANADA'S POSITION Subparagraph 2(a) of Article XV of the Convention exempts a resident of one Contracting State from income tax in the other Contracting State on remuneration derived in respect of an employment exercised in a calendar year in the other contracting state if such remuneration does not exceed $10,000. ...

27 December 1990 Ruling HBW4125N1/6591N1 (E) F- Canada-Netherlands Income Tax Convention on Disability Pension Unedited CRA Tags n/a 19(1) C. ... Paragraph 4 of Article 25 of the Convention provides that the competent authorities of the States shall endeavour to resolve by mutual agreement any difficulties or doubts arising as to the interpretation or application of the Convention. ... In that case taxation in the Netherlands is limited to 15% under Article 18(3)(a) of the Convention. ...

2012 Ruling 2012-0435211R3- Article XXIX-A(3) of the Canada-US Tax Convention CRA Tags Treaties Article XXIX-A(3) Treaties Article X(2)(a) Principal Issues: (1) Whether dividends paid by a Canadian corporation to a United States resident corporation qualifies for treaty benefits under Article XXIX-A(3) of the Treaty. (2) Whether the benefits of Article X(2)(a) will reduce the Part XIII withholding tax on the dividends paid by Canco to 5% of the dividend. ... "CRA" means Canada Revenue Agency; XXXXXXXXXX; "Holdco" means XXXXXXXXXX; "L5" means XXXXXXXXXX; "LV" means XXXXXXXXXX; "Plan of Liquidation" means XXXXXXXXXX; "REIT" means XXXXXXXXXX; "Treaty" means Canada-United States Tax Convention (1980), as amended by the Protocols signed on June 14, 1983, March 28, 1984, March 17, 1995, July 29, 1997 and September 21, 2007; "Trust II" means XXXXXXXXXX; "Trust III" means XXXXXXXXXX; "U.S. ...

Income Tax Convention Unedited CRA Tags 115.1 24(1) 5-9641   S. Leung   (613) 957-2116 Attention: 19(1) July 3, 1990 Dear Sirs: Re: Paragraph 8 of Article XIII of the Canada-U.S. ... Income Tax Convention (1980) (the "Convention") to the situation described in your earlier letter of September 21, 1989. ... Income Tax Convention". In our view, section 115.1 was not enacted specifically for paragraph 8 of the Convention.  ...

4 November 1989 Ruling 74463- Pensions en provenance de la suisse, Convention fiscale Unedited CRA Tags n/a   Le 4 novembre 1989 A- DIVISION DES RELATIONS DE- BUREAU PRINCIPAL PROVINCIALES ET INTERNATIONALES Section des services   bilingues   Benoit Mandeville   957-8982   File No. 7-4463 OBJET:  Pensions en provenance de la Suisse Convention fiscale entre le Canada et la Suisse Veuillez trouver ci-joint une demande d'opinion provenant du Service de demande de renseignements aux entreprises (SDRE) qui s'avère être de votre compétence étant donné qu'elle concerne la détermination à savoir si 24(1) est ou non une subdivision politique de la Suisse aux fins de l'application du paragraphe XVIII(2) de la Convention fiscale entre le Canada et la Suisse. ...

Income Tax Convention- Mines and Mineral Reserves Unedited CRA Tags 7(b) Dear Sirs: Re:  Article 13 of the Canada-United Kingdom Income Tax Convention (the "Treaty") This is reply to your letter dated August 24, 1990 whereby you requested our opinion concerning subparagraph 7(b) of Article 13 of the Treaty. ... Generally, subject to any special provisions such as paragraph 4 of Article 13 of the Treaty, our opinion set forth above in respect of subparagraph 7 (b) of Article 13 of the Treaty will also apply in respect of comparable provisions of other income tax conventions. ...

14 September 1989 Ruling 89M09113 F- Canada-Sweden Income Tax Convention on Dividend Payments Unedited CRA Tags n/a 19(1) E.E. Campbell    (613) 957-2067 September 14, 1989 Re:  Article 23, Canada-Sweden Income Tax Convention In our letter of July 11, 1989 we indicated to you that we had written to the Swedish competent authority to request its views on the situation which you had outlined in your letter to us of March 9, 1989.  ... However, the object and purpose of the Convention would in their view be over ridden and a double exemption given to the income.  ...