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30 January 1990 Ruling HBW4125N1 F- Canada-Netherlands Income Tax Convention Unedited CRA Tags n/a   January 30, 1990 Ms. ... Wilson Assistance Division 957-2063 Attention:  Monica Jones-Kisil   HBW 4125-N1 Canada-Netherlands Income Tax Convention We are writing in reply to your memorandum dated October 27, 1989, concerning the taxability of pensions received from the Netherlands.  ... Accordingly, paragraph 5(b) of Article 18 of the Canada-Netherlands Income Tax Convention does not apply and the pension may be taxed in Canada.  ...

31 January 1990 Ruling HBW6591G1 F- Canada-Germany Income Tax Convention Unedited CRA Tags n/a 19(1) David R. Senécal   (613) 957-2074   HBW 6591-G1   HBW 4125-G1 January 31,1990 Mr. 19(1) Re:  Exchange of Information under the Canada-Germany Income Tax Convention (1956)  19(1) Following your request dated November 14, 1989, we have attempted to obtain the information required.  ...

27 July 1990 Ruling 901351 F- Canada-Australia Income Tax Convention on Capital Gains Unedited CRA Tags n/a   July 27, 1990 International Audits Division Rulings Directorate   G. ... Calderwood (613) 957-2126 Director   901351     SUBJECT:  24(1) Canada-Australia Income Tax Convention This is in reply to your Memorandum dated June 18, 1990 whereby you requested our opinion as to whether residents of Australia are exempt from Canadian tax liability in respect of capital gains realized on the disposition of taxable Canadian property, particularly shares in the capital stock of a corporation resident in Canada (other than a public corporation), by virtue of the Canada-Australia Income Tax Convention (1980) (the "Treaty"). ...

Income Tax Convention and Partnerships Unedited CRA Tags n/a 24(1) 5-9341   O. ... Income Tax Convention (1980) (the "Treaty") and Partnerships This is in response to your letter dated December 22, 1989 wherein you requested the Department's interpretation of certain treaty provisions under a hypothetical set of facts.  ...

On nous demande si un paiement du genre constitue de l'intérêt au sens de la Convention et si la Convention prévaut sur la règle édictée par le dernier paragraphe de l'alinéa 212(1)b) de la Loi qui exigerait une retenue à la source dans un tel cas. ... Nos commentaires Nous sommes d'opinion XXXXXXXXXX serait considérée comme une "intrumentality" aux fins de la Convention. ... Enfin, nous sommes d'avis que les dispositions de la Convention, notamment celles à l'alinéa 3c) de l'article XI, ont préséance d'application sur les dispositions de l'alinéa 212(1)b) de la Loi de sorte à exempter de la retenue à la source les intérêts (au sens de la Convention) payés à un résident américain. ...

Les amendements aux Conventions s'appliqueront à tous les détenteurs d'unités visés par les Conventions à la date d'entrée en vigueur des amendements et seront effectués conformément au pouvoir du gestionnaire et du fiduciaire d'amender les Conventions. 19. ... Compte tenu qu'une fois amendées les Conventions comporteront des termes et modalités similaires et même à plusieurs égards identiques, elles seront regroupées sous une seule convention de fiducie, la Convention Principale. ... Le nombre d'unités de chacun des Fonds ne sera pas non plus affecté par le regroupement des Conventions sous la Convention Principale. 24. ...

2003 Ruling 2003-0032923- Article X(2)(a) US Convention & Drupa Also released under document number 2003-00329230. ... Reasons: XXXXXXXXXX is a resident of the U.S. pursuant to A.IV(1) of the Convention. ... Herein "Act" means the Income Tax Act, R.S.C. 1985 c.1 (5th Supplement), as amended to the date hereof and "Convention" means the Canada-United States Income Tax Convention (1980). ...

6 March 1990 Ruling HBW4125J1 F- Canada-Japan Income Tax Convention Unedited CRA Tags n/a 19(1) HBW 4125-JI   David Senécal   (613) 957-2074 March 6, 1990 19(1) Pursuant to paragraph 3 of Article 23 of the Canada-Japan Income Tax Convention signed by our two countries on May 7, 1986, we would like to clarify the application of the said Convention to charitable and other non-profit organizations which are exempt from tax in the country of residence. Although, for the purposes of the convention, the term "resident of a Contracting State" is defined in Article 4 to mean "any person who, under the laws of that Contracting State is liable to tax therein...", it is our view that it was not intended that exempt organizations be denied the benefits of the Convention. ...

Principales Questions: Est-ce que la valeur de la garantie, qui correspond à la charge imputée à la ligne de crédit, sera considérée comme une cotisation à une convention de retraite? ... Les dispositions de la convention de crédit prévoient que XXXXXXXXXX peut utiliser la ligne de crédit en requérant la Banque, à l'occasion, d'émettre des lettres de crédit. ... L'intention est que la fiducie constitue une convention de retraite ("CR") telle que définie à l'article 248(1) de la Loi. 6.Conformément aux dispositions de la convention de fiducie, XXXXXXXXXX versera une première cotisation à la fiducie dont le montant correspondra au double des honoraires payables à la Banque par la fiducie pour l'émission d'une lettre de crédit. ...

14 December 1990 Ruling HBW4125N1A F- Canada-Netherlands Income Tax Convention Unedited CRA Tags n/a 19(1) HBW 4125-N1   David R. ... In our view, the wording of paragraph 3 of Article 4 of the Canada-Netherlands Income Tax Convention has the same effect. ... Where agreement cannot be reached, the corporation will not be a resident of either State for most purposes of the Convention. ...