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Convention (the “Convention”), the Inverted Payer Corporation is resident for Convention purposes in Canada because it had been incorporated there, so that s. 250(5) would not apply to deem it to be a non-resident. ... X(5) of the Convention bars the U.S. from taxing such dividends, IRC §7874(f) provides that the anti-inversion rules apply despite U.S. treaty obligations, and a U.S. court would respect this treaty override. ...

26 October 2010 External T.I. 2009-0339951E5- Canadian Branch Tax-- summary under Article 4 Summary Under Tax Topics- Treaties- Income Tax Conventions- Article 4 S corp v. ... Convention provided that it is a qualifying person or otherwise eligible for benefits under paragraph 3 or 6 of Article XXIX- A of that Convention. ...

Before considering Reg. 400(2)(e), the Directorate found that “Article XVI of the Convention, which applies without regard to, inter alia, Article VII of the Convention, and which permits Canada to tax income derived by a non-resident company from performances in Canada without requiring that such income be earned through a permanent establishment in Canada under the Convention.” ...

11 July 2006 External T.I. 2006-0182451E5 F- Indemnité versée par un syndicat-- summary under Subsection 8(5) Summary Under Tax Topics- Income Tax Act- Section 8- Subsection 8(5) payments by union to members to attend union conventions on their days off reduce the union dues deduction In order to encourage members to participate in union activities on their day off, the union compensates them during their attendance at union councils or conventions where matters such as working conditions, training, pressure tactics if necessary, and the general administration of the union are discussed. CRA stated: [P]ayments made in a particular year by a trade union to its members as an allowance for attending trade union councils or conventions on their days off, may not be expenses directly related to the ordinary operating expenses of the union for the year so that the portion of the annual dues of the union members for the year corresponding to the payments made by the union as an allowance for the year would not be deductible by virtue of subsection 8(5). ...

15 March 2006 External T.I. 2005-0124911E5 F- Prestation compensatoire française-- summary under Article 3 Summary Under Tax Topics- Treaties- Income Tax Conventions- Article 3 treatment of a life annuity under ITA, as a support amount meant that it was to be treated for Treaty purposes as alimony or similar payments CRA found that a life annuity required to be paid by a French-resident ex-spouse of the Canadian-resident taxpayer was includible in her income as a “support amount,” as defined in s. 56.1(4). CRA referred to Art. 18(4) of the Canada-France Convention, which stated: Alimony and other similar payments arising in a Contracting State and paid to a resident of the other Contracting State who is subject to tax therein in respect thereof, shall be taxable only in that other State. It found that since the life annuity (but not the lump sum) was treated under Canadian domestic tax law as a taxable support amount, Art. 3(2) of the Convention deemed it to be amounts referred to in Art. 18(4), so that Canada had the exclusive right to impose tax thereon. ...

17 February 1995 External T.I. 9400545- RESIDENCE & SOURCE DEDUCTIONS (HAA7576-1)-- summary under Article 15 Summary Under Tax Topics- Treaties- Income Tax Conventions- Article 15 "Where a U.S. resident who is not a factual or deemed resident of Canada exercises his employment in Canada, his employer... is required to withhold source deductions in respect of the employment under subsection 153(1) of the Act even if the remuneration received by such an individual is exempt from Canadian taxation by virtue of paragraph 2 of Article XV of the Convention. However, pursuant to paragraph 2 of Article XVII of the Convention, the individual may apply to the competent authority of Canada for a waiver from, or reduction of, the withholding tax otherwise exigible. ...

10 February 2004 Income Tax Severed Letter 2003-0052621A11 F- Régime de pension étranger-- summary under Article 18 Summary Under Tax Topics- Treaties- Income Tax Conventions- Article 18 French social security payments based on years of service in self-employment were not exempted a having been “paid in respect of past employment” The resident taxpayer had participated in a French plan that was a compulsory social security scheme providing a retirement pension to self-employed persons based on the years of service. After finding that the amounts received were "superannuation or pension benefits" within the meaning discussed in Abrahamson, the Directorate went on to find that they were not exempted under Art. 18(1) of the France-Canada Convention, given that they did not satisfy the stated condition that they be paid in respect of past “employment,” a word whose meaning could be taken, in light of Art. 3(2) of that Convention, to be as defined in ITA s. 248(1). ...

31 July 2002 Internal T.I. 2002-0136937 F- Placement Français "Assurance-salaire-vie-- summary under Article 18 Summary Under Tax Topics- Treaties- Income Tax Conventions- Article 18 withdrawal from French employee-contribution plan (assurance-salaire-vie) was not a “pension” The holder in France of an "assurance-salaire-vie," which is similar to a registered retirement savings plan except that a withdrawal from it is taxable only if made within the first eight years of the contribution, immigrates to Canada. ... XVIII(1) of the France-Canada Convention as a “pension” as the only contributions were employee contributions, nor would they qualify as an:annuity” per Art. ... XXI of the Convention, the withdrawals could be taxed in Canada, and also in France. ...