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Principal Issues: Application of Article 13 of the Canada-Germany Income Tax Convention to the disposition of an interest in a Canadian general partnership held by a German limited partnership. Position: Treaty exempt pursuant to paragraphs 4 and 5 of Article 13 of the Canada-Germany Income Tax Convention. ... X is an individual resident in Germany for Canadian tax purposes and for purposes of the Canada-Germany Income Tax Convention (the "German Convention"). 2. ...

La "convention" a été signée le XXXXXXXXXX par tous les détenteurs d'actions d'Opco, à l'exception de Placeco. Parmi les clauses de la "convention", il est prévu qu'un actionnaire, autre que Gesco, qui désire quitter volontairement Opco, devra au préalable offrir de vendre à Gesco, qui s'engage à acheter, toutes les actions qu'il détient dans Opco à un prix qui sera calculé selon une formule prévue dans la "convention". 17. ... Gesco achètera, aux termes de la "convention", la totalité des Opco"B" et Opco"E" détenues par AA, BB, CC et DD respectivement pour un prix calculé selon la formule prévue dans la "convention". ...

3 November 1989 Ruling 89M11561 F- Canada-Australia Income Tax Convention Unedited CRA Tags n/a 19(1) E.E. ... This information is provided pursuant to Article 25 of The Canada-Australia Income Tax Convention. ...

27 June 1990 Ruling HBW4125J1A F- Canada-Japan Income Tax Convention on Residence Status of Charitable Organization Unedited CRA Tags n/a 24(1) David Senécal   (613) 957-2074   HBW 4125-J1 Attention: 19(1) June 27, 1990 Dear Sirs: This is further to our letter of March 8, 1990, concerning whether a charitable organization would be considered to be a "resident of a contracting state" for purposes of the residence definition in the tax treaty Canada has with Japan. The Japanese competent authority has concurred with Canada's position that charitable and other exempt organizations are "residents of a contracting state" for purposes of the Canada-Japan Income Tax Convention. ...

Un employé peut-il renoncer à l'indemnité de départ et l'employeur peut-il verser un montant équivalent dans une convention de retraite? ... L'employeur et le fiduciaire conviendront que FIDUCIE constituera une convention de retraite au sens du paragraphe 248(1) et une fiducie de convention de retraite telle que définie au paragraphe 207.5(1) de la Loi et le fiduciaire sera le dépositaire des fonds. 28. ... Le fiduciaire s'engagera à respecter les engagements fiscaux prévus à la Loi dans le cas des conventions de retraite. 46. ...

13 February 1990 Ruling HBW4125K3 F- Canada-Korea Income Tax Convention Unedited CRA Tags n/a 19(1) HBW 4125-K3   Jim Wilson   (613) 957-2063 February 13, 1990 Dear 19(1) RE:  24(1) We are writing in reply to your letter dated January 11, 1990, concerning the Canada- Korea Income Tax Convention and the status of the above-noted financial institution.  ...

Income Tax Convention on Pensions Unedited CRA Tags n/a 19(1) Jim Wilson   (613) 957-2063   HBW 4000-3 April 30, 1990 Dear 19(1) We are writing in regards to your letter dated April 14, 1990, concerning the tax treatment of certain pensions upon immigration to Canada. Pursuant to Article 18 of the Canada-United States Income Tax Convention, pensions (other than benefits received under U.S. social security legislation or pensions that would otherwise be exempt form U.S. tax if you remained a resident thereof) arising in the United States and paid to a resident of Canada (i.e. you would be considered a resident of Canada upon immigration) may be taxed in both countries.  ...

2002 Ruling 2001-0112133- Article XIII of Canada-XXXXXXXXXX Convention Unedited CRA Tags Art. ... Principal Issues: Whether a XXXXXXXXXX is a "property, other than rental property, in which the business of the company... is carried on" for purposes of paragraph 3 of Article XIII of the Canada-XXXXXXXXXX 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, and all references to a statute are to the Act, unless otherwise indicated; (b) "Agency" means the Canada Customs and Revenue Agency; (c) "arm's length" has the meaning assigned by Section 251; (d) "disposition" has the meaning assigned by section 248(1) of the Act; (e) "Forco1" refers to XXXXXXXXXX; (f) "Forco2" refers to XXXXXXXXXX; (g) "Forco3" refers to XXXXXXXXXX; (h) "FMV" means fair market value; (i) "Holdco" refers to XXXXXXXXXX; (j) "Forco4" refers to XXXXXXXXXX; (k) "Opco" refers to XXXXXXXXXX; (l) "Parentco" refers to XXXXXXXXXX; (m) "Subco" refers to XXXXXXXXXX; (n) "taxable Canadian corporation" has the meaning assigned by subsection 248(1) (which refers to subsection 89(1)); (o) XXXXXXXXXX; (p) "Treaty" refers to the Canada-XXXXXXXXXX Tax Convention. ...

2001 Ruling 2000-0056883 F- MODIFICATION CONVENTION D'ACHAT D'ACTIONS Unedited CRA Tags 110(1)(d) 7(3)b) 7(1)b) Please note that the following document, although believed to be correct at the time of issue, may not represent the current position of the Department. ... Est-ce que l'alinéa 7(1)b) s'applique dans le cas où un employé a le droit de choisir une somme en espèces plutôt que des actions en vertu d'une convention d'achat d'actions? ... La convention d'achat d'actions prévoit que des modifications peuvent être effectuées (E9632153,E9618951, E990140, E9818203). 2. et 3. ...

Tax Convention Unedited CRA Tags Article IV(7)(b) Principal Issues: Whether Article IV(7)(b) of the Treaty applies to fees paid by a Canadian unlimited liability corporation ("ULC") to a U.S. limited partnership Position: No Reasons: The treatment of the fees under the income tax laws of the U.S. is the same as it would be if the ULC were not fiscally transparent XXXXXXXXXX 2009-034590 XXXXXXXXXX, 2009 Dear XXXXXXXXXX: Re: Advance Income Tax Ruling XXXXXXXXXX XXXXXXXXXX (the "taxpayers") This is in response to your XXXXXXXXXX request for an advance income tax ruling on behalf of the above taxpayers. ... X" means XXXXXXXXXX; (i) "Partnership A" means XXXXXXXXXX.; (j) "Partnership B" means XXXXXXXXXX.; (k) "Province" means XXXXXXXXXX; (l) "qualifying person" has the meaning assigned by Article XXIX-A of the Treaty; (m) "related persons" has the meaning assigned by subsection 251(2) of the Act; (n) "S Corp" means XXXXXXXXXX.; (o) "taxable Canadian corporation" has the meaning assigned by subsection 89(1) of the Act; (p) "taxation year" has the meaning assigned by subsection 249(1) of the Act; (q) "Treaty" means the Convention Between Canada and the United States of America With Respect to Taxes on Income and Capital Signed on September 26, 1980 as Amended by the Protocols Signed on June 14, 1983, March 28, 1984, March 17, 1995, July 29, 1997 and September 21, 2007; and (r) "United States" means the United States of America. ...