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Income Tax Convention (1980) (the Convention). The following is a summary of the application of the greater relief provision as it applies to television broadcasting royalties paid in respect of both videotape and motion picture film. 1) Under the provisions of the Canada-U.S. 1942 Tax Convention, videotape royalties are exempt from withholding tax and motion picture film royalties are subject to withholding tax at a rate of 15%. 2) Under the provisions of the Canada-U.S. 1980 Tax Convention television broadcasting royalties paid in respect of both videotape and motion picture film are subject to withholding tax at a rate of 10%. 3) Under Article XXX of the Canada-U.S. 1980 Tax Convention, paragraph 5 stipulates that "Where any greater relief from tax would have been afforded by any provision of the 1942 Convention than under this Convention, any such provision shall continue to have effect for the first taxable year with respect to which provisions of this Convention have effect under paragraph 2(b)". 4) In interpreting this greater relief provision, television broadcasting royalties paid in respect of both videotape and motion picture film can be split so that the 1942 Tax Convention can be applied to the videotape royalty portion and the 1980 Tax Convention can be applied to the motion picture film portion of the royalty payment. ... In our view your interpretation reflects the intended application of the Convention provisions. We point out that Article XII of the Convention has effect from October 1, 1984. ...

Periodic pension payments out of a RRIF are exempt from tax under paragraph 1 of Article XVII of the Canada-UK Convention. ... Thus, it is our view that the intention of the provisions of the UK Convention should prevail. ... To the best of our knowledge, there was no intention in amending the ITCIA to treat periodic pension payments as annuities so that the annuity provision of an income tax convention would apply rather than the pension provision, especially where a convention such as the UK Convention specifically contemplated that payments similar to periodic pension payments would be dealt with under the term "pension". 933575 XXXXXXXXXX G. ...

Income Tax Convention This is in reply to your letter dated April 7, 1997 regarding the above-referenced matter. ... Income Tax Convention (the "Convention") provides that where under a provision of the Convention a person has been otherwise relieved from tax in a Contracting State on income that is subject to tax in the other Contracting State on a remittance basis, the relief provided under the Convention in the first-mentioned State on such income shall apply only to the amounts remitted. ... In our view, such a result is not intended by the Convention. Therefore, in the above fact pattern, it is our opinion that, as a result of the application of paragraph 2 of Article 27 of the Convention, paragraph 8 of Article 13 of the Convention would not apply to restrict Canada's right to the tax any gain on the disposition of the shares. ...

" Virtually all of Canada's tax conventions or agreements are modelled after the OECD Model Convention. Therefore, the Commentary to the OECD Model Convention plays a very important role in interpreting our tax conventions. ... (Emphasis added by the Supreme Court)" As discussed earlier the Convention is modelled after the OECD Model Convention. ...

Tax Convention with respect to copyright royalties for the production and reproduction of motion pictures and other works for private home use, apply to the U.K., France and Thailand Tax Conventions. ... Tax Convention, similarly applies under the tax conventions with the United Kingdom (U.K.), France and Thailand. ... Tax Convention is similar in wording to the other tax conventions you noted, the interpretation of this paragraph is based on the technical explanation. ...

In view of XXX concerns about the treatment of exempt organizations under the Australian Convention please provide us with your views as to whether the negotiators of the Australian Convention intended that exempt organization (such as the Society) be entitled to the benefits contained in the Australian Convention. ... Income Tax Convention (“the U.S. Convention”) is contained in paragraph 1 of Article IV. ... Convention are not residents of a contracting state for the purposes of that convention. ...

In view of XXX concerns about the treatment of exempt organizations under the Australian Convention please provide us with your views as to whether the negotiators of the Australian Convention intended that exempt organization (such as the Society) be entitled to the benefits contained in the Australian Convention. ... Income Tax Convention “the U.S. Convention”) is contained in paragraph 1 of Article IV. ... Convention are not residents of a contracting state for the purposes of that convention. ...

TABLE RONDE SUR LA FISCALITÉ FÉDÉRALE APFF- CONGRÈS 1994 Question 28 Convention Canada-Union Soviétique Le Canada a conclu une convention fiscale avec l'Union Soviétique qui est en vigueur depuis le 2 octobre 1986. ... (c)doit-on s'attendre à des changements importants dans ces nouvelles conventions fiscales par rapport à la convention fiscale présentement en existence avec l'Union Soviétique? ... De plus, les nouvelles conventions seront rédigées d'une façon qui se rapproche beaucoup plus de la Convention Modèle de l'OCDE. ...