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Holdco will be resident in XXXXXXXXXX for purposes of the Act and the Canada-XXXXXXXXXX Tax Convention. ... Financeco will be resident in XXXXXXXXXX for purposes of the Act and the Canada-XXXXXXXXXX Tax Convention. ...

In order to claim an exemption under Article XVIII(1) of the Convention the onus of establishing that the amount of "pension" in question is in fact excluded from taxable income in the United States falls upon the resident of Canada who claims that exemption.  We suggest that you obtain appropriate written confirmation from the United States authorities and be prepared to support your client's 1989 claim for an exemption under Article XVIII(1) of the Convention.  ...

8 May 1991 Ruling 901183 F- Tax Exemption for Charitable Organization Resident in Japan and Carrying on Charitable Activities in Canada Unedited CRA Tags 115 Dear Sirs: This is in reply to your letter dated January 2, 1990 wherein you requested our opinion regarding the application of Article 22 (Non-Discrimination) of the Canada-Japan Income Tax Convention (1986) (the "Treaty"). 24(1) You stated that you will be corresponding with the Japanese tax authorities on this matter and you have requested that Revenue Canada provide you with an opinion as to whether or not receipts earned in Canada by a Japanese charitable organization in similar circumstances would be exempt from tax in Canada by virtue of Article 22 of the Treaty. ... It should be noted that Canada has reserved its position on Article 24 (Non-Discrimination) of the OECD Model Double Taxation Convention ("OECD Model").  ...

Our understanding of the facts, proposed transactions and the purpose of the proposed transactions is as follows: DEFINITIONS In this letter the following terms have the meanings specified: (a) “adjusted cost base” has the meaning assigned to that expression in section 54 of the Act; (b) “Canco” means XXXXXXXXXX; (c) “capital property” has the meaning assigned to that expression in section 54 of the Act; (d) “CRA” means the Canada Revenue Agency; (e) “Facilities” are comprised of all real and personal property of every nature and kind (XXXXXXXXXX, and all related facilities acquired or constructed, from time to time; (f) “Forco1” means XXXXXXXXXX; (g) “Forco2” means XXXXXXXXXX; (h) “Forco3” means XXXXXXXXXX; (i) “Forco4” means XXXXXXXXXX; (j) “Forcountry1” means XXXXXXXXXX; (k) “Forcountry2” means the XXXXXXXXXX; (l) “paid-up-capital” has the meaning assigned to that expression in subsection 89(1) of the Act; (m) “Parent” means XXXXXXXXXX; (n) “Proposed Transactions” are the transactions described in paragraphs 29-31 hereof; (o) “PNG Rights” means the rights to produce petroleum, natural gas, and related hydrocarbons from the Reservoirs; (p) “Storage Right” means the right to store natural gas underground in the Reservoirs; (q) “Reservoirs” mean the reservoirs XXXXXXXXXX; (r) “Tax Convention” means the Convention Between Canada and XXXXXXXXXX for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion With Respect to Taxes on Income and on Capital; and (s) “Tax Treaty” means the Convention between Canada and the United Kingdom of Great Britain and Northern Ireland with Respect to Taxes on Income and Capital Gains, signed in London on September 8, 1978, as amended by the protocols signed on April 15, 1980 and October 16, 1985. ... Parent is a public company incorporated and resident in Forcountry1 for the purposes of the Act and the Tax Convention. ...

CFA3 is resident in Foreign Country 2 for the purposes of the Convention. 5. ... CFA4 is resident in Foreign Country 2 for the purposes of the Convention. 6. ... CFA5 is a resident of Foreign Country 2 for the purposes of the Act and the Convention. ...

Such benefit is to be included in the shareholder's income as a deemed benefit subject to Part XIII tax through the combined operation of subsections 15(9), 15(1) and 214(3). (2) Application of XXXXXXXXXX of the Canada-XXXXXXXXXX Tax Convention and subsection 212(2) of the Act. (3) Based on the reasoning in Uphill and Attis. (4) Application of subsections 15(9) and 15(1). (5) The loan will be repaid within 365 days. (6) Subsection 15(9) is a more specific provision that applies to the loan. ... Parentco is a corporation incorporated and resident in XXXXXXXXXX for purposes of the Canada-XXXXXXXXXX Tax Convention. ... Rulings Given Provided that the preceding statements constitute a complete and accurate disclosure of all of the relevant facts, proposed transactions and purpose of the proposed transactions, and provided that the terms of the transactions are as described above, we rule as follows: A. pursuant to paragraph 214(3)(a), and subsections 80.4(2), 15(9), and 15(1), Parentco will be deemed to receive a dividend in any taxation year where the Loan remains outstanding equal to the prescribed interest rate multiplied by the principal amount of the Loan for the period in the year during which the Loan remains outstanding; B. provided that Parentco is resident in XXXXXXXXXX for the purposes of the Canada-XXXXXXXXXX Tax Convention the deemed dividend referred to in Ruling A above, will be subject to withholding tax at the rate of XXXXXXXXXX% by virtue of XXXXXXXXXX of the Canada-XXXXXXXXXX Tax Convention and subsection 212(2); C. the proposed transactions will not result in the application of subsection 15(2) to Parentco; D. the proposed transactions will not result in application of subsection 15(1) to Parentco other than pursuant to the deeming rule in subsection 15(9); E. the proposed transactions will not result in the application of subsection 17(1) to Holdco; and F. the proposed transactions will not result in the application of subsection 247(2) to Holdco. ...

L'acquisition par un employeur d'actions pour se protéger de la variation de valeur de celles-ci et ayant pour but de couvrir son obligation dans le cadre d'un régime visé à l'alinéa 6801d) du Règlement constitue-elle une contribution à une convention de retraite? ... Le Régime, tel qu'il est conçu et avant les opérations projetées, ne constitue pas une "convention de retraite" au sens de ce terme au paragraphe 248(1) de la Loi. ... L'acquisition des actions de Société A par Société D ne sera pas considérée comme une cotisation à une "convention de retraite" au sens donné à cette expression au paragraphe 248(1) de la Loi. ...

(ii) The administration and management fees are exempt from tax in Canada because of the provisions of the Canada-XXXXXXXXXX Income Tax Convention. ... Parentco is a company resident in XXXXXXXXXX for the purpose of the Canada-XXXXXXXXXX Income Tax Convention (the "Convention") and is a direct subsidiary of Foreignco. ... Ruling Given Provided that the preceding statements constitute a complete and accurate disclosure of all of the relevant facts, proposed transactions and purpose of the proposed transactions, and provided that the proposed transactions are completed in the manner described above, our ruling is as follows: The management and administration fees paid by Canco to Parentco as described in paragraph 10 above will be exempt from tax under the Act by virtue of Article 7 of the Convention. ...

As such the tax convention does not apply and the Danes could apply a domestic rate to such a payment, which was about 40 percent.  ...

This will confirm that there is no exemption from tax on the film royalties under either the Canadian Income Tax Act or the Canada- United Kingdom Income Tax Convention with respect to payments made by residents of Canada to U.K. charities. ...