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RESIDENT (U4-100-17)-- summary under Article 18 Summary Under Tax Topics- Treaties- Income Tax Conventions- Article 18 A retiring allowance paid to a U.K. resident in respect of his wrongful dismissal by a Canadian company would not be exempt under Article 17, Article 15 or any other Article of the Canada-U.K. Convention, given that it does not qualify as a "pension" nor as "salaries, wages and similar remuneration". ...

29 April 1996 External T.I. 9614485- PART XIII- RRSP OF DECEASED NON-RESIDENT-- summary under Article 18 Summary Under Tax Topics- Treaties- Income Tax Conventions- Article 18 Although an RRSP is a "pension" for purposes of Article XVIII of the Canada-U.S. Convention, funds paid out of an RRSP to the estate of a deceased U.S. annuitant would not qualify as "periodic pension payments" for purposes of paragraph 2 of Article XVIII. ...

.-- summary under Article 11 Summary Under Tax Topics- Treaties- Income Tax Conventions- Article 11 A payment by a credit union to a member, in respect of a share of capital stock, which is deemed to be interest by s. 137(4.1) of the Act will be considered to be interest for purposes of Article XII of the Canada-U.S. Convention because it is "income assimilated to income from money lent by the taxation laws of [Canada]". ...

14 December 1992 Income Tax Severed Letter 912281A F- PROFESSIONS DÉPENDANTES\AVANTAGES EN VERTU D'UN EMPLOI-- summary under Article 15 Summary Under Tax Topics- Treaties- Income Tax Conventions- Article 15 An employee stock option will be taxable under Paragraph 2 of Article XV of the Canada-U.S. Convention if, in the year the employment was exercised (as opposed to the year the stock option was exercised) the individual was resident for more than 183 days in Canada and his remuneration, including the value of the stock option, exceeded $10,000. ...

TREATY AND LOOK THROUGH BASIS-- summary under Article 13 Summary Under Tax Topics- Treaties- Income Tax Conventions- Article 13 exclusion in XIII(7)(a) of UK treaty for property in which business is carried on is to be applied on a look-through basis Given that paragraph 5 of Article 13 of the Canada-U.K. Convention is to be applied on a look-through basis, subparagraph 7(b) of Article 13 also should be applied on the same look-through basis. ...

18 September 1995 External T.I. 9510365- SOURCE OF CAPITAL GAIN CANADA-JAPAN TREATY-- summary under Article 13 Summary Under Tax Topics- Treaties- Income Tax Conventions- Article 13 In considering where a gain from the alienation of shares would be considered to "arise" for purposes of paragraph 4 of Article XIII of the Canada-Japan Convention, RC would generally not look to the situs of the underlying assets of the corporation but rather would look to the location of the sale of the shares (i.e., usually where the contract is signed)". ...

(Tax Window, No. 30, p. 15, ¶2478)-- summary under Article 7 Summary Under Tax Topics- Treaties- Income Tax Conventions- Article 7 Payment to a U.S. ... Convention. ...

15 July 1992 T.I. 920480 (January- February 1993 Access Letter, p. 9 ¶C9-253)-- summary under Article 16 Summary Under Tax Topics- Treaties- Income Tax Conventions- Article 16 An association of professional racing car teams is not a league "with regularly scheduled games" for purposes of paragraph 3(a) of Article XVI of the U.S. Convention because the racing car teams would generally not be required to enter each event. ...

12 June 2012 External T.I. 2012-0432281E5- Foreign pension plan-- summary under Article 18 Summary Under Tax Topics- Treaties- Income Tax Conventions- Article 18 A 401(k) plan is considered a qualifying retirement plan as defined in Art. XVIII, para. 15 of the Canada-US Convention. General discussion of how the Canadian RRSP rules are applied to a Canadian resident performing services for a US-resident employer, with the other requirements of Art. ...

29 March 2004 External T.I. 2004-005483-- summary under Article 4 Summary Under Tax Topics- Treaties- Income Tax Conventions- Article 4 It has been a long-standing position of the CRA that FCPs, SICAVs and SICAFs are not "liable to tax" and so are not residents of Luxembourg for purposes of the Canada-Luxembourg Convention. ...