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30 November 2010 Annual CTF Roundtable, 2010-0386391C6- Branch Tax-- summary under Article 10 Summary Under Tax Topics- Treaties- Income Tax Conventions- Article 10 In response to a query as to whether the branch tax reduction in Art. X(6) of the Canada-US Tax Convention is available to a fiscally transparent LLC that is wholly-owned by US-resident individuals, CRA stated that such Treaty benefits may be claimed by an LLC on behalf of its members with respect to an amount of profit attributable to a Canadian branch only if the amount is considered to be derived, pursuant to Art. ...

17 May 2012 IFA Roundtable, 2012-0444151C6- Hybrid Partnerships and Branch Tax Liability-- summary under Article 29A Summary Under Tax Topics- Treaties- Income Tax Conventions- Article 29A The two partners of a partnership which has elected to be a domestic corporation for Code purposes are: a corporation which is resident in the U.S. for purposes of the Canada- U.S. Income Tax Convention; and a corporation resident in a non-Treaty country. ...

15 November 2011 External T.I. 2011-0415881E5 F- Pension alimentaire pour enfants-- summary under Article 18 Summary Under Tax Topics- Treaties- Income Tax Conventions- Article 18 taxpayer not entitled to deduct child support payments upon becoming a non-resident The taxpayer was resident in Canada when ordered by a divorce decree to pay a monthly support to his ex-spouse for the exclusive benefit of their minor child (which was included in her income), but then ceased to be a resident in Canada. The taxpayer argued that he could deduct the amounts paid by virtue of Art. 18 of the applicable Convention, which provided: "[A]limony and other similar payments arising in a Contracting State [e.g. ...

24 June 2011 External T.I. 2011-0409741E5 F- Déductions d'impôt sur une bourse de recherche-- summary under Article 20 Summary Under Tax Topics- Treaties- Income Tax Conventions- Article 20 assistance received by unenrolled Chinese student towards Ph.D. thesis research assistance was Treaty-exempt A Chinese student worked at the organization’s premises on a doctoral thesis and who was not enrolled in a Canadian university received a scholarship award from it. ... After finding that the award came within s. 56(1)(o) as a research grant, CRA stated: A student who was, immediately before travelling to Canada, a resident of the People's Republic of China and who stays in Canada only to continue the student’s education or training would not be taxable in Canada on the money received to cover the student’s maintenance and education expenses pursuant to Article 19 of the [Canada-PRC] Convention and may claim a deduction pursuant to ITA subparagraph 110(1)(f)(i). ...

LLC-- summary under Article 26 Summary Under Tax Topics- Treaties- Income Tax Conventions- Article 26 no relief under Art. 26(1) of US Treaty re LLC with U.S. ... XXVI(1) of the Convention, on the basis that, from the U.S. perspective, the member is double-taxed on the same U.S. source income? ...

19 June 2002 External T.I. 2000-0020525 F- Article 19 Canada- France Tax Treaty-- summary under Article 19 Summary Under Tax Topics- Treaties- Income Tax Conventions- Article 19 question of whether French payer was a governmental instrumentality referred to group which could engage in competent authority matters Regarding whether salary paid to the correspondent was taxable only in France by virtue of Art. 19 of the Canada-France Convention, CCRA noted that it had been informed by the French tax authorities that in their view the payer was an "instrumentality of France" which did not carry on a trade or business, and then indicated that it had transferred the file to the International Legislative Affairs Group of the Legislative Policy Division- a group is responsible for determining the meaning of "instrumentality" in situations where Canada may not agree with the foreign government's position and for resolving such interpretative base disagreements, if any, as a member of the competent authority through Mutual Agreement Procedures. ...