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Tax Convention Canada-U.S. Tax Treaty:Art. XVIII, XXII, Canada–U.K. Income Tax Convention Art. ... Income Tax Convention (1980) (Convention) to provide guidelines as to what would constitute a "retirement plan" for purposes of paragraph 3 of Article XVIII of the Convention. ... Income Tax Convention (Convention). We are of the view that the term "periodic pension payment" in the Convention means a series of payments made for the purpose of providing the recipient with retirement income throughout his life or a greater part of his life. ...

Income Tax Convention ("the Convention")? 2. Will a division of the U.S. federal government, or of a state or local government of the U.S., which is constituted and operated exclusively to administer or provide benefits under one or more funds or plans established to provide pension, retirement or other employee benefits, be eligible for the exemption from withholding tax on dividends and interest received from Canadian sources under paragraph 2 of Article 70(1) of the Convention? Discussion- Issue 1 Interpretation of the Convention Paragraph 1 of Article IV of the Convention defines a resident of a Contracting State to be "a person who, under the laws of that State, is liable to tax therein by reason of his domicile, residence, place of management, place of incorporation or any other criterion of a similar nature... ... Should you be unable, based upon interpreting the Convention itself, to determine that the U.S. federal, state and local governments are residents of the U.S. for purposes of the Convention, we respectfully request that consideration be given to granting such status as a response to the above-mentioned position of the U.S. government. ...

Position:- Any RRSP or RRIF payment that is a periodic pension payment (PPP) as defined under section 5 of the Income Tax Conventions Interpretation Act (ITCIA) is a pension for the purposes of Article XI of the Canada-Ireland Income Tax Agreement (the "Convention") and is exempt from tax.- Any RRSP or RRIF payment that is not a PPP as defined in section 5 of the ITCIA (e.g. a lump-sum RRSP or RRIF payment) is not a pension for the purposes Article XI of the Convention; such a lump-sum RRSP or RRIF payment is subject to tax at the rate of 15% under Article VI of the Convention which deals with other income. ... “Periodic pension payment” is defined in section 5 of the Income Tax Conventions Interpretation Act (“ITCIA”) and paragraphs (b) and (c) of the definition deal with payments under an RRSP and RRIF, respectively. ... If an RRSP or RRIF payment (e.g. a lump-sum payment) is not a “periodic pension payment” as defined under section 5 of the ITCIA, such a payment would not be a pension for the purposes of Article XI of the Convention and, accordingly, such a payment would be subject to Canadian non-resident withholding tax at the rate of 15% pursuant to Article VI of the Convention which deals with other income amounts. ...

Position:- Any RRSP or RRIF payment that is a periodic pension payment (PPP) as defined under section 5 of the Income Tax Conventions Interpretation Act (ITCIA) is a pension for the purposes of Article XI of the Canada-Ireland Income Tax Agreement (the "Convention") and is exempt from tax.- Any RRSP or RRIF payment that is not a PPP as defined in section 5 of the ITCIA (e.g. a lump-sum RRSP or RRIF payment) is not a pension for the purposes Article XI of the Convention; such a lump-sum RRSP or RRIF payment is subject to tax at the rate of 15% under Article VI of the Convention which deals with other income. ... “Periodic pension payment” is defined in section 5 of the Income Tax Conventions Interpretation Act (“ITCIA”) and paragraphs (b) and (c) of the definition deal with payments under an RRSP and RRIF, respectively. ... If an RRSP or RRIF payment (e.g. a lump-sum payment) is not a “periodic pension payment” as defined under section 5 of the ITCIA, such a payment would not be a pension for the purposes of Article XI of the Convention and, accordingly, such a payment would be subject to Canadian non-resident withholding tax at the rate of 15% pursuant to Article VI of the Convention which deals with other income amounts. ...

Senécal Attention: XXXXXXXXXX June 12, 1995 Dear Sirs: Re: Article 13 of the Canada- United Kingdom Income Tax Convention This is in reply to your letter of January 5, 1995, wherein you request our opinion as to the application of subparagraphs 5(a) and 7(b) of Article 13 of the Canada- United Kingdom Income Tax Convention (the "Convention"). ... At issue is the question of whether the exception to the term "immovable property" found in subparagraph 7(b) of Article 13 of the Convention should be applied on a "look-through basis" for the purposes of subparagraph 5(a) of that Article. ... Given the fact that paragraph 5 of Article 13 of the Convention is to be applied on a look-through basis, it is our position that subparagraph 7(b) of Article 13 of the Convention, which specifically excludes property that would otherwise be immovable property, should also be applied on the same look-through basis. ...

2 August 1991 Internal T.I. 911309 F- Maintenance Payments- Canada/US Treaty Unedited CRA Tags 212(1)(f), Treaty US Article XVIII Dear Sirs: Re:  Article XVIII(6) of the Canada-United  States Income Tax Convention, 1980   This is in reply to your letter dated May 8, 1991 concerning the application of Article XVIII(6) of the Canada-United States Income Tax Convention, 1980 (the "Convention") in the following hypothetical fact situation: 1.      ... We note that, having regard to paragraph (2) of Article III of the Convention, it is possible that the position of the United States as to where the maintenance arises and thus application of paragraph (6) of Article XVIII of the Convention in respect of the determination of tax payable under the United States Internal Revenue Code may be different from our position as to the application of that provision of the Convention for Canadian tax purposes. ... The Technical Explanation issued by the United States on the Convention provides additional comments on this matter. ...

The software maintenance fees are not "royalties" as defined in paragraph 2 of Article X of the Convention. ... Given the fact that the software maintenance fees are not considered royalties under Article X of the Convention and that Canco does not have a permanent establishment in T&T to which the management fees and software maintenance fees are attributable, the Department would consider the net income attributable to these fees earned by Canco, to the extent that they are reasonable, to be "industrial or commercial profits" (as defined in paragraph 6 of Article V of the Convention) tax exempt in T&T in accordance with the Convention. ... Instead, the provisions of Article XI of the Convention may apply. In reference to the interpretation of paragraph 2 of Article XI of the Convention, it is a question of fact whether the individual who provides services in T&T to Trinco remains an employee of Canco. ...

Income Tax Convention (1980) (the "1980 Convention") would apply to interest paid with respect to a debt obligation guaranteed by the Eximbank in connection with financing of the purchase of XXXXXXXXXX In this regard, you referred to a letter issued by XXXXXXXXXX, dated January 24, 1984, (the "January 24, 1984 letter") which you stated did not consider the possible application of Article XI of the 1980 Convention. ... Reciprocal Tax Convention (1942) did not contain a provision similar to paragraph 3(b) of Article XI of the 1980 Convention. At the time the January 24, 1984 letter was written, the 1980 Convention had not yet been ratified (It was later ratified on August 16, 1984). ...

Income Tax Convention (the Convention) in the following hypothetical fact situation: 1.       ... It is your view that Article XI(2) of the Convention provides that the tax is reduced to 15% where the beneficial owner of the interest is a U.S. resident.  In addition, Article XXI(2) of the Convention provides that interest derived by a United States exempt entity will be exempt from Canadian tax. ...

Income Tax Convention (the Convention) in the following hypothetical fact situation: 1. ... It is your view that Article XI(2) of the Convention provides that the tax is reduced to 15% where the beneficial owner of the interest is a U.S. resident. In addition, Article XXI(2) of the Convention provides that interest derived by a United States exempt entity will be exempt from Canadian tax. ...