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24 September 2014 External T.I. 2014-0543071E5 F- Article XIII of the Canada-France Treaty-- summary under Article 13 Summary Under Tax Topics- Treaties- Income Tax Conventions- Article 13 taxation by Canada and France of gain from immovable An individual resident in Canada, who held the bare ownership of French immovable property, disposed of the property at a gain. ... XIII, para. 1(a) of the France-Canada Convention to tax the gain, which did not trench on the right of Canada to also tax the gain under ITA.s 2(1), although on the satisfaction of certain conditions, a foreign tax credit would be available. ...

20 March 2015 External T.I. 2014-0534301E5- Canadian Withholding Tax on Retiring Allowance-- summary under Article 15 Summary Under Tax Topics- Treaties- Income Tax Conventions- Article 15 retiring allowance paid to French individual for loss of non-resident employment A lump sum payment in compensation for a loss of employment at a French subsidiary is made by Canco to a non-resident of Canada who had been seconded to the subsidiary. CRA found that although s. 212(1)(j.1) would apply to this payment, it would be exempt under Art. 15 of Canada-France Convention, as not being in respect of employment exercised in Canada, or Art. 21 as not being derived from sources in Canada. ...

20 March 2015 External T.I. 2014-0534301E5- Canadian Withholding Tax on Retiring Allowance-- summary under Article 22 Summary Under Tax Topics- Treaties- Income Tax Conventions- Article 22 retiring allowance paid to French individual for loss of non-resident employment A lump sum payment in compensation for a loss of employment at a French subsidiary is made by Canco to a non-resident of Canada who had been seconded to the subsidiary. CRA found that although s. 212(1)(j.1) would apply to this payment, it would be exempt under Art. 15 of Canada-France Convention, as not being in respect of employment exercised in Canada, or Art. 21 as not being derived from sources in Canada. ...

19 April 2012 Internal T.I. 2012-0436221I7- LLCs and ULCs and Treaty benefits-- summary under Article 4 Summary Under Tax Topics- Treaties- Income Tax Conventions- Article 4 LLC itself claims benefits for US members Where the members of a fiscally transparent LLC are entitled to Treaty benefits in accordance with Art. XXIX-A of the Canada-US Income Tax Convention, then the effect of Art. ...

3 May 2005 Internal T.I. 2005-0120021I7 F- Pension de retraite provenant de la France-- summary under Article 18 Summary Under Tax Topics- Treaties- Income Tax Conventions- Article 18 pension exemption under French Treaty continues to apply in the hands of surviving spouse The Directorate indicated that the exemption under Art. XVIII(1) of the Canada-France Convention for “[p]eriodic or non-periodic pensions … arising in [France] and paid in respect of past employment to a resident of [Canada]” applied to the surviving spouse of an individual (also, a Canadian resident) who had become entitled to the pension by virtue of previous employment in France. ...

15 March 2006 External T.I. 2005-0124911E5 F- Prestation compensatoire française-- summary under Article 21 Summary Under Tax Topics- Treaties- Income Tax Conventions- Article 21 non-taxability of lump sum compensation allowance under French law not altered by Art. 21 CRA found that a lump sum paid in two instalments paid as a “compensatory allowance” under French law by a French-resident ex-spouse of the Canadian-resident taxpayer was not includible in her income as a “support amount,” as defined in ITA s. 56.1(4). CRA found that this result was not altered by other-income Article (Art. 21) of the Canada-France Convention. ...

2 December 1993 Income Tax Severed Letter 9333306- Non-resident Exercised a Stock Option-- summary under Article 15 Summary Under Tax Topics- Treaties- Income Tax Conventions- Article 15 Where a U.S. resident exercises employee stock options issued to him by a U.S. public company while he was employed in Canada by a Canadian subsidiary, the resulting benefit will not be considered to be borne by the Canadian subsidiary for purposes of the Canada-U.S. Convention irrespective whether the U.S. company charges the Canadian company in respect of the stock option benefit. ...

6 September 1995 External T.I. 9518895- WITHHOLDING TAX-- summary under Article 12 Summary Under Tax Topics- Treaties- Income Tax Conventions- Article 12 RC accepts that royalties paid for the use of, or the right to use, know-how as defined in paragraph 11 of the Commentary on Article 12 of the OECD Model Income Tax Convention constitute payments for the use of, or the right to use, information concerning industrial, commercial or scientific experience. ...

11 June 2001 Internal T.I. 2001-0074867 F- Définition de gains exonérés pré-96-- summary under Subsection 5907(11.2) Summary Under Tax Topics- Income Tax Regulations- Regulation 5907- Subsection 5907(11.2) Barbados exempt insurance company is deemed not to be resident in Barbados The Directorate noted that, for the purposes of the Barbados-Canada Convention, a corporation resident in Barbados that qualifies as an "exempt insurance company" is not considered resident for the purposes of that Convention, so that if a foreign affiliate is a Barbados exempt insurance company, it is deemed not to be resident in a designated treaty country for purposes of computing "exempt earnings". ...

18 March 2002 External T.I. 2002-0120065 F- Avoir fiscal français- 20(11)-- summary under Article 10 Summary Under Tax Topics- Treaties- Income Tax Conventions- Article 10 subsequent refund to Canadian shareholder of French avoir fiscal treated as a dividend payment for dividend withholding purposes A Canadian-resident received a $10,000 dividend from a French company as reduced by French withholding tax of 15% ($1,500) and by the 50% avoir fiscal (tax credit) withheld by the French company. ... CCRA indicated that the subsequent payment of the avoir fiscal would also be considered to be a dividend for purposes of the Canada-France Convention and would be subject to 15% withholding. ...