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Makheil Canada-Czechoslovakia lncome Tax Convention (the "Convention") This is in response to your verbal request that we review the letter dated May 4, 1993 to XXXXXXXXXX Paragraph 3, Page 2. ... It could be made clearer that where an individual is a dual resident, the tie-breaker rule in the Convention is only for the purposes of applying the provisions of the Convention. If after applying the tie-breaker rule in the Convention the father was considered to be a resident of Czechoslovakia for purposes of the Convention, he would continue to be considered a resident of Canada under the Canadian Income Tax Act (the "Act") and he would be provided with an exemption under paragraph 110(1)(f) of the Act in respect to any exemption provided under the Convention and the other income would only be taxed at the rate permitted in the Convention. ...

Muirhead: We are writing to request your interpretation of the impact of the Canada-United States Income Tax Convention, 1980 on the deductibility of convention expenses incurred by a taxpayer resident in Canada in attending a convention held in the United States. ... For example, it is our view that if an association of Nova Scotia general insurance agents were to hold a business meeting or convention in Florida, expenses incurred by member companies in sending employees to the convention should be deductible under Subsection 20(10). However, if the same Nova Scotian association were to hold a convention in Ontario, without any affiliation or joint activities with an Ontario or national organization of insurance agents, members attending the convention would not be entitled to deduct expenses incurred to attend the convention because Ontario is outside the territorial scope of the Nova Scotia association. ...

Muirhead: We are writing to request your interpretation of the impact of the Canada-United States Income Tax Convention, 1980 on the deductibility of convention expenses incurred by a taxpayer resident in Canada in attending a convention held in the United States. ... For example, it is our view that if an association of Nova Scotia general insurance agents were to hold a business meeting or convention in Florida, expenses incurred by member companies in sending employees to the convention should be deductible under Subsection 20(10). However, if the same Nova Scotian association were to hold a convention in Ontario, without any affiliation or joint activities with an Ontario or national organization of insurance agents, members attending the convention would not be entitled to deduct expenses incurred to attend the convention because Ontario is outside the territorial scope of the Nova Scotia association. ...

"green card holders" where the "green card holders" who are resident in Canada for purposes of the Convention choose not to claim treaty benefits with respect to any items of income covered by the Convention. ... Such a person would not be treated differently than any other persons resident in Canada for purposes of the Convention where the Convention removes the obligation to pay U.S. income taxes. ... While paragraph 1 of Article XXIX of the Convention stipulates that the Convention is not to have the effect of limiting any credit provided under the laws of a Contracting State in determining the income tax payable of that State, it does not override the fact that the Convention removes the obligation to pay the excess U.S. taxes. ...

Réponse de l'ARC a) L'autorité compétente peut octroyer rétroactivement les avantages prévus par la Convention. ... c) In paragraph 10 d. of the guidelines, it is mentioned that any "material change" from what was presented will cause benefits under the convention to terminate. ... CRA Response a) The Competent Authority may retroactively grant the benefits provided under the Convention. ...

Income Tax Convention (the "Convention")? (2) Is such a LLC's share of the gain realized by a U.S. limited partnership in which the LLC is a partner from the disposition of taxable Canadian property exempt from Canadian tax under Article XIII(4) of the Convention? ... The issue is whether the LLC is a resident of the U.S. for purposes of the Convention. ... Article IV(1)(b) was added to the Convention by the Third Protocol to the Convention. ...