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Tax Convention will apply to deny treaty benefits where a corporation increases paid up capital and subsequently makes a payment that reduces paid up capital? ... In this letter, the following terms have the meaning specified below: "Act" means the Income Tax Act, R.S.C. 1985 (5th Supp.) c.1, as amended to the date of this letter; "Canco" means XXXXXXXXXX; "Canco2" means XXXXXXXXXX; "Canco3" means XXXXXXXXXX; "CBCA" means the Canada Business Corporations Act; "Companies Act" means XXXXXXXXXX; "LP" means XXXXXXXXXX; "Paid-Up Capital" has the meaning assigned by subsection 89(1) of the Act; "Taxable Canadian corporation" has the meaning assigned by subsection 89(1) of the Act; "Treaty" means the Convention between Canada and the United States of America With Respect to Taxes on Income and on Capital Signed on September 26, 1980 as Amended by Protocols Signed on June 14, 1983, March 28, 1984, March 15, 1995, July 29, 1997 and September 21, 2007; "USCO" means XXXXXXXXXX; "USCO2" means XXXXXXXXXX; "USCO3" means XXXXXXXXXX; and "USParentco" means XXXXXXXXXX. ...

XI Austria Treaty Principal Issues: Whether interest and guarantee fees are exempt from Part XIII tax in Canada in this specific situation by virtue of the Canada-Austria Income Tax Convention (the "Treaty")? ... Definitions In this letter the following terms have the meanings specified: (a) "Act" means the Income Tax Act R.S.C. 1985 c.1 (5th Supp.), as amended to the date hereof, and unless otherwise stated, every reference herein to a Part, section, subsection, paragraph or subparagraph is a reference to the relevant provisions of the Act; (b) "Aco" means XXXXXXXXXX; (c) "Eco" means Osterreichische Kontrollbank AG as referred to in subparagraph 7(c) of Article XI of the Treaty; (d) "Finco" means XXXXXXXXXX, a financial institution in Austria and the main banking partner of the Parentco Group; (e) "Parentco" means XXXXXXXXXX, a company incorporated under the laws of Austria and resident in Austria with its head office located in XXXXXXXXXX, Austria; (f) "Parentco Group" consists of Parentco and any other persons whose accounts are consolidated with those of Parentco; (g) "Project" means the XXXXXXXXXX; (h) "Proposed Transactions" means the transactions described in the paragraphs hereof which appear under the heading "Proposed Transactions"; and (i) "Treaty" means the Canada-Austria Income Tax Convention, signed on December 9, 1976 and amended by a Protocol signed on June 15, 1999. ...

It is resident in XXXXXXXXXX for the purposes of the Act, the Regulations and the XXXXXXXXXX Convention. 6. ... FA Holdco is resident in XXXXXXXXXX for the purposes of the Act, the Regulations and the XXXXXXXXXX Convention. 7. ...

Les droits de PERTECO relativement au Billet PROFITCO seront sujets à une convention de subordination et d'atermoiement à être conclue entre PERTECO et différents créanciers de PROFITCO. ... Conformément à une convention qui sera signée par les parties après l'émission des présentes, lorsque PERTECO et PROFITCO désireront abandonner, en partie ou en totalité, la structure décrite dans les opérations projetées ci-dessus ou lorsque PERTECO perdra le contrôle de droit de PROFITCO, les opérations suivantes seront effectuées: 28.1 En conformité avec les opérations décrites ci-dessus, les intérêts courus et impayés, à ce moment, sur le Billet PROFITCO seront réglés. ...

2004 Ruling 2004-0083621R3- Residency Determination Unedited CRA Tags 2(1) 128.1(4) 250(5) Art IV US treaty Principal Issues: Whether the taxpayer is a resident of Canada for the purposes of the Income Tax Act and the Canada-United States Income Tax Convention? ... Definitions In this letter the following terms have the meanings specified: (a) "Act" means the Income Tax Act R.S.C. 1985 c.1 (5th Supp.), as amended to the date hereof, and unless otherwise stated, every reference herein to a Part, section, subsection, paragraph or subparagraph is a reference to the relevant provisions of the Act; (b) "Holdco" means XXXXXXXXXX, a private Canadian corporation; (c) The "Treaty" refers to the Canada-United States Income Tax Convention (1980); (d) "Xco" means XXXXXXXXXX, a Canadian private corporation; (e) "Yco" means XXXXXXXXXX, a U.S. corporation; and (f) "Zco" means XXXXXXXXXX, a Canadian private corporation. ...

.; (b) "CBCA" means the Canada Business Corporations Act; (c) "Common Contractual Fund" or "CCF" means a common contractual fund authorised by the Financial Regulator under the Investment Funds, Companies and Miscellaneous Provisions Act 2005 (Ireland), as it may be amended, supplemented or consolidated from time to time, and meeting the conditions set out in Section 739I of the Taxes Consolidation Act (Ireland); (d) "Convention" means the 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; (e) "CRA" means the Canada Revenue Agency; (f) "Custodian" means XXXXXXXXXX or any successor thereto approved by the Financial Regulator as custodian of the Fund, Sub-Fund1 and Sub-Fund2; (g) "Custody Agreement" means the agreement to be entered into between the Manager and the Custodian as amended, supplemented or otherwise modified from time to time in accordance with the requirements of the Financial Regulator; (h) "Deed of Constitution" means the contract to be entered into between the Manager and the Custodian providing for the constitution of the Fund; (i) "Financial Regulator" means the Irish Financial Services Regulatory Authority or any successor regulatory authority with responsibility for authorising and supervising CCFs; (j) "Foreign Countries" means the XXXXXXXXXX; (k) "Foreign Countries' Pension Funds" means the XXXXXXXXXX; (l) "Foreign Country" means the United States of America; (m) "Foreign Country's Pension Fund" means the XXXXXXXXXX (n) "Foreign Jurisdiction" means XXXXXXXXXX; (o) "Foreign Parent" means XXXXXXXXXX; (p) "Fund" means the XXXXXXXXXX; (q) "Manager" means XXXXXXXXXX or any successor thereto duly appointed with the prior approval of the Financial Regulator as manager of the Fund, Sub-Fund1 and Sub-Fund2; (r) "non-resident" has the meaning assigned by subsection 248(1) of the Act; (s) "Parent" means XXXXXXXXXX; (t) "Prospectus" means the prospectus pursuant to which a Sub-Fund1 Unitholder or the Sub-Fund2 Unitholder will acquire their units in the Fund, Sub-Fund1 and/or Sub-Fund2; (u) "Regulations" means the Income Tax Regulations, C.R.C., c. 95, as amended; (v) "Sub-Fund1" means XXXXXXXXXX to be established by the Manager in accordance with section XXXXXXXXXX of the Deed of Constitution for the benefit of the Trusts and the Foreign Countries' Pension Funds; (w) "Sub-Fund2" means XXXXXXXXXX to be established by the Manager in accordance with section XXXXXXXXXX of the Deed of Constitution for the benefit of the Foreign Country's Pension Fund; (x) "Sub-Fund1 Unit(s)" means a unit of account, representing a proportionate undivided co-ownership interest in the assets of Sub-Fund1, as tenants in common with the other Sub-Fund1 Unitholders and includes any fraction of a Sub-Fund1 Unit. ... The Custodian will then apply the provisions of the Convention to determine the amount of tax to withhold in respect of the amounts received by the Sub-Fund2 Unitholder. ... Nothing in this ruling should be construed as implying that the CRA has considered, examined, agreed to or ruled on: (a) whether any Sub-Fund1 Unitholder is a resident of a country with which Canada has entered into a Tax Treaty; (b) whether the Sub-Fund2 Unitholder is a resident of the Foreign Country for purposes of the Convention; (c) whether any income referred to herein is taxable under Part I of the Act; (d) the manner in which any article of a Tax Treaty applies to any Sub-Fund1 Unitholder; (e) the manner in which any article of the Convention applies to the Sub-Fund2 Unitholder; (f) any tax consequences relating to the facts and proposed transactions described herein other than those specifically described in the rulings given above. ...

NR1 is a non-resident of Canada and a resident of the XXXXXXXXXX for the purposes of the Act and for the purposes of the Canada-XXXXXXXXXX Income Tax Convention (the "XXXXXXXXXX Treaty"). 3. ... FA2 is a non-resident of Canada and a resident of the United States for the purposes of the Act and the Canada-United States Tax Convention (the "U.S. ... Treaty and is not a resident of XXXXXXXXXX for the purposes of the Canada-XXXXXXXXXX Income Tax Convention. ...

Income Tax Convention. The principal business address of Holdco1 is XXXXXXXXXX; "Holdco2" means a U.S. resident corporation for U.S. income tax purposes and for the purposes of the Canada-U.S. ... Income Tax Convention. The principal business address of TopcoA is XXXXXXXXXX. ... Income Tax Convention. FACTS 1. The shares of TopcoA are publicly listed. 2. ...

Les modalités de cette garantie seront énoncées dans la convention de fiducie à intervenir entre Holdco et la société de fiducie. Les termes de la convention prévoiront notamment que, malgré le dépôt en garantie des XXXXXXXXXX actions classe XXXXXXXXXX de Société, tous les droits afférents à ces actions (votes, dividendes, etc.) demeureront la propriété absolue de Holdco. 18. ... Des conventions de prêt seront conclues entre Holdco et les Placements à cet égard. 31. ...

Les parties à la convention de société en commandite XXXXXXXXXX conviendront de ne pas prendre avantage des clauses XXXXXXXXXX de la convention. La clause XXXXXXXXXX de la convention prévoit un droit de premier refus lorqu'un commanditaire désire disposer de sa participation en faveur d'un tiers. La clause XXXXXXXXXX de la convention prévoit notamment que lors de la liquidation d'un commanditaire, les autres commanditaires ont l'option d'acheter son intérêt dans la société en commandite. 26.Tel qu'indiqué précédemment, des discussions et négociations ont eu lieu entre XXXXXXXXXX au cours des derniers mois visant à permettre l'acquisition par XXXXXXXXXX des actions du capital-actions de XXXXXXXXXX. ...