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(Tax Window, No. 18, p. 11, ¶1809)-- summary under Article 13 Summary Under Tax Topics- Treaties- Income Tax Conventions- Article 13 The gain realized by a U.S. resident who sells an interest in a U.S. partnership which conducts a manufacturing business in Canada and does not own Canadian real estate, will not be taxable in Canada. ... Convention will not apply because the property sold is a partnership interest rather than the property used in the Canadian business. ...

(Tax Window, No. 8, p. 23, ¶1420)-- summary under Article 18 Summary Under Tax Topics- Treaties- Income Tax Conventions- Article 18 Alimony or maintenance paid by a person who is a U.S. resident at the time of the payment will be considered to arise in the U.S. for purposes of paragraph 6 of Article XVIII of the Canada-U.S. Convention even if the payments were made pursuant to an order of a Canadian court made while the payer was a Canadian resident. ...

(Tax Window, No. 10, p. 22, ¶1500)-- summary under Article 18 Summary Under Tax Topics- Treaties- Income Tax Conventions- Article 18 The payment of the "minimum amount" under a RRIF to a U.S. ... Convention. However, where the annuitant requests a payment in excess of the minimum amount for the year, the excess payment will not qualify as a periodic pension payment or will be subject to withholding tax of 25% pursuant to s. 212(1)(q) of the Act. ...

(Tax Window, No. 11, p. 7, ¶1531)-- summary under Article 25 Summary Under Tax Topics- Treaties- Income Tax Conventions- Article 25 Paragraph 9 of Article XXV of the Canada-U.S. Income Tax Convention does not override the territorial scope limitation in s. 20(1). ...

.-- summary under Article 22 Summary Under Tax Topics- Treaties- Income Tax Conventions- Article 22 Where a Canadian-resident trust whose sole beneficiary is a resident of the United States distributes assets, consisting mainly of U.S. securities, to the beneficiary, the capital gains arising from that disposition would generally be considered to be income arising in Canada. ... Convention. ...

15 October 1997 External T.I. 9700185- FRANCHISE AGREEMENT IN PARENT AND SUBSIDIARY CASE-- summary under Article 12 Summary Under Tax Topics- Treaties- Income Tax Conventions- Article 12 After indicating that "franchise" had its broad meaning under the Canadian domestic income tax jurisprudence as described in IT-477, RC indicated that although the term "franchise" as used in Article 12 of the Canada-U.S. Convention covers a broad range of commercial arrangements, it agreed "that the transfer of know-how, in and of itself, does not constitute a franchise agreement". ...

TREATY (DUAL RESIDENTS)-- summary under Article 13 Summary Under Tax Topics- Treaties- Income Tax Conventions- Article 13 Where an individual resident of Canada moves to the United States in 1994 and becomes a resident of the United States at that time for treaty purposes under the "tiebreaker" rule, a subsequent disposition of personal property by him under s. 128.1(4)(b) as a result of ceasing to be resident for Canadian purposes will be exempt under Article XIII, paragraph 4, of the Canada-U.S. Convention. ...

27 June 1994 External T.I. 9406005- CORPORATE STATUS OF A DELAWARE LLC (4093-U5-100-4)-- summary under Article 4 Summary Under Tax Topics- Treaties- Income Tax Conventions- Article 4 If a Delaware limited liability company is treated as a partnership for purposes of the Internal Revenue Code such that the shareholders rather than the company are liable to tax under the Code on the income of the company, such company will not be considered to be a resident of the U.S. under paragraph 1 of Article IV of the Canada-U.S. Convention. ...

3 August 1994 External T.I. 9108855- WITHHOLDING TAX COMPUTER SOFTWARE ROYALTIES-- summary under Article 12 Summary Under Tax Topics- Treaties- Income Tax Conventions- Article 12 The payment to a non-resident for the right to distribute computer software is generally taxable under s. 212(1)(d). ... Convention and, therefore, would be exempted under Article VII unless the related income is attributable to a permanent establishment. ...

.-- summary under Article 5 Summary Under Tax Topics- Treaties- Income Tax Conventions- Article 5 Discussion of whether Article V, paragraph 3 of the Canada-U.S. Convention would apply where a U.S. software company that had sold software to an unrelated Canadian corporation is required under the terms of the sales contract to send employees to Canada to provide installation and maintenance services at the offices of the Canadian corporation. ...