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The amounts paid would constitute a royalty for the purpose of Article XII of the Convention. ... TABLE RONDE SUR LA FISCALITÉ FÉDÉRALE APFF- CONGRÈS 2006 Question 26 Royautés et convention Canada/É.U. ... c) According to the CRA, could these payments constitute "royalties" for the purpose of Article XII of the Canada-US Tax Convention (1980) or be a business income under Article VII of the Convention? ...

Reasons: Interpretation of the Canada- U.S. income tax convention and ITA. ... Article II of the Convention specifies the taxes that are covered by the Convention. ... Paragraph 2(b) of Article II adds that the Convention shall also apply to U.S. ...

Both the plaintiff and the defendant agreed that the commentaries to Article 5 of the OECD Model should prevail, in spite of the fact that the tax convention between Norway and Sweden was negotiated prior to the 1977 OECD Model Convention.  ... The court justified the application of the 1977 OECD Model by stating that the Norway-USA convention is essentially the same as the 1963 OECD Draft Convention and the 1977 OECD Model.  ... Convention, the 1980 Convention or the 1977 OECD Model.  Thus, for the purposes of interpreting the meaning of P.E. under the 1980 Convention, it is our view that the commentary in the 1977 OECD Model is a good basis for distinguishing 24(1) case from the Sunbeam case. 25.      ...

Income Tax Convention (the "1980 Convention") XXX Our understanding of the facts in the situation is as follows: XXX 15. ... The court justified the application of the 1977 OECD Model by stating that the Norway-USA convention is essentially the same as the 1963 OECD Draft Convention and the 1977 OECD Model. ... Convention, the 1980 Convention or the 1977 OECD Model. Thus, for the purposes of interpreting the meaning of P.E. under the 1980 Convention, it is our view that the commentary in the 1977 OECD Model is a good basis for distinguishing XXX case from the Sunbeam case. 25. ...

Under subparagraph 9(b) of Article V of the Canada-US Tax Convention (the "Convention"), would USCo be deemed to have a permanent establishment ("PE") in Canada? ... Subparagraph 9(b) of Article V of the Convention is materially different from the corresponding paragraph of the alternative provision to Article 5 of the OECD Model Tax Convention, referred to in the OECD Commentary. ... There is no such sentence in subparagraph 9(b) or Article V of the Convention. ...

Tax Convention. Position: Yes. Reasons: Subparagraph 5b) of Article XXIV of the Canada-U.S. Tax Convention applies to the calculation of the tax credit, not the calculation of the net income from property. ... Par l'effet des dispositions de la Convention, ces intérêts seraient assujettis à l'impôt des États-Unis si Monsieur n'était pas un citoyen des États-Unis. ...

Article VI of the Canada-Ireland Income Tax Convention (Convention) limits the general rate of withholding tax to 13 per cant on any income other than income from carrying on a business in Canada or from performing duties in Canada. ... However, the Convention defines pension as periodic payments made in consideration for part services. ... Enclosed is a photocopy of the appropriate articles of the Income Tax Act and the Convention. ...

The Convention however contains a transitional rule which states that where any greater relief from tax would have been available under any provision of the former Convention, such provision shall continue to have effect up to December 31, 1985. Under the former Convention, capital gains derived by a resident of the United States from the sale of capital assets in Canada were exempt from tax in Canada. The new Convention will in effect not be applicable for individuals until January 1, 1986, in so far as the disposition of capital assets is concerned. ...

Attached is a copy of the Canada-Finland income Tax Convention (the "Convention"). ... However, I am sure you can appreciate that Revenue Canada, Taxation is not in the position to alter either the provisions of the Convention, or the rates of pension income taxation by Finland. ... Since, under the Convention, your tax position would not improve by the filing of Canadian personal income tax returns, we are not forwarding any forms to you. ...

Your question Does Article XIII of the Convention exempt the total capital gain from taxation in Canada? Our views The definition of taxes covered in subparagraph 2(a) of Article II of the Convention indicates that in the case of Canada the existing taxes to which the Convention shall apply include those levied under Part I of the Act. As minimum tax is levied under Part I of the Act it is covered by the Convention. ...