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Reasons: The employer is XXXXXXXXXX which is a resident of Canada for the purposes of the Convention, thus the conditions for exemption in subparagraph (b) of Article 15(2) of the Convention are not satisfied. ... Due to the potential application of subsection 250(5) of the Act, it is necessary to look at Article 4 of the Convention in order to determine if under the Convention, XXXXXXXXXX may be resident in Switzerland. ... Since XXXXXXXXXX was incorporated in Canada, if it would otherwise be resident in Switzerland under paragraph 1 of Article 4 of the Convention, paragraph 3 of Article 4 would nevertheless deem XXXXXXXXXX to be resident in Canada for the purposes of the Convention. ...

Le XXXXXXXXXX a conclu, à titre d'acheteur, une convention d'achat d'actions (Convention I) avec XXXXXXXXXX (Vendeur I), à titre de vendeur; 2. ... Le terme "Pertes" est défini au paragraphe XXXXXXXXXX de la convention. ... Le terme "Pertes" est défini au paragraphe XXXXXXXXXX de la convention de la même façon qu'à la Convention I du XXXXXXXXXX; 10. ...

Tax Convention (Convention). On the basis of the information you provided, we agree that there is a strong indication that XXX did license XXX to show the XXX for a fee. ... Section 3 of the Canada-United States of America Tax Convention Act, 1943 states that the provisions of the Convention will prevail in the event of inconsistency between the provisions of the Convention and the operation of any other law. Accordingly, if the fee is one described in Article XIIIC of the Convention, the exemption provided by the Article would prevail. ...

Income Tax Convention Art. 13(7)(b), 3(2) Dear Sirs: Re: Article 13 of the Canada-United Kingdom Income Tax Convention (the “Convention”) This is in reply to your letter dated August 21, 1989. ... We apologize for the delay in responding to you, which arose because we considered it necessary to undertake consultations with the Department of Finance in connection with subparagraph 7(b) of Article 13 of the Convention. ... Having regard to the definition of “minerals” in subsection 248(1) and the provisions of and the amendments proposed in July of 1990 to paragraphs 12(1)(o) and 18(1)(m) of the Act, paragraph 2 of Article 3 of the Convention and informal advice we have received from the Department of Energy, Mines and Resources, we are of the opinion that coal is included in “petroleum, natural gas or other related hydrocarbons” within the meaning of that term as used in paragraph 4 of Article 13 of the Convention. ...

Article XXVI on the Exchange of Information uses the expression "concerning taxes covered by this Convention."" Article XXIX on the Entry Into Force of the Convention says that the Convention enters into force after the ratification, "to other income taxes for taxation years commencing on or after January 1 of the year of such exchange". It is our view that the wording of the Convention limits information available which relates to taxation years during which the Convention is in force. ...

Harding XXXX Dear XXXX This is in reply to your letter of November 14, 1985, concerning the application of paragraph 9 of Article XIII of the Canada-United States Income Tax Convention (Convention). ... You are concerned whether the election made under the 1942 Convention would result in the Canadian taxpayers having a permanent establishment in the United States for purposes of subparagraph 9(c) of Article XIII of the Convention and therefore not eligible for the valuation day protection. ... Since the matter requires the interpretation by the Internal Revenue Service of paragraph 9(c) of Article XIII of the Convention, we would suggest you contact them in order to confirm their position. ...

Harding (613) 957-2129 October 27, 1986 Dear Sirs: This is in reply to your letter of July 28, 1986 concerning the Canada-Brazil Income Tax Convention (Convention). ... The tax sparing provided in paragraph 3 of Article 22 of the Convention applies in the case of interest to which paragraph 2 of Article II of the Convention applies. It is our view that paragraph 2 of Article II of the Convention does not apply in circumstances where paragraph 6 of that Article applies. ...

Higgins (613) 957-2103 Convention Expenses Subjection 20(10) This is in reply to memorandum of January 4, 1988, concerning the XXXXXXXX convention recently held in XXXX and the deductibility of these convention expenses pursuant to subsection 20(10) of the Income Tax Act. There is nothing in our research files to indicate that go) has received an advance ruling or other correspondence from us concerning the above convention. Although the expenses related to they) convention would not appear to be deductible pursuant to 20(1) and discussed in IT-131R, please let us know if you would like our assistance in reviewing the application of subsection 20(10) to this convention. for Director Small Business and General Division Specialty Rulings Directorate Legislative and Intergovernmental Affairs Branch ...

Arsenault (613) 957-2126 24(1)19(1) March 20, 1991 Dear Sirs: Re: Subparagraph 3(d) of Article XI of the Canada-United States Income Tax Convention, 1980 (the "Convention") This is in reply to your letter dated February 7, 1991 whereby you requested our opinion concerning the meaning of the term "persons dealing with each other not at arm's length" in subparagraph 3(d) of Article XI of the Convention. In our opinion, by virtue of paragraph 2 of Article III of the Convention, the term "persons dealing with each other not at arm's length" has the same meaning as it does for purposes of the Canadian Income Tax Act (the "Act") as regards the application of the Convention by Canada. Therefore, for purposes of the application of the Convention by Canada, the provisions of section 251 of the Act will be applicable in determining whether persons are not dealing with each other at arm's length. ...

(2) Si oui, l'article 28(3) de ladite convention applicable aux sociétés holding ou à des sociétés soumises au Luxembourg à une législation fiscale similaire s'applique-t-il de façon à nier aux SICARs (et à leurs investisseurs canadiens) les bénéfices de la Convention? ... La position de l'ARC sur la question de la résidence aux fins des conventions fiscales a été réitérée dans la Nouvelle Technique no 35 Résidence aux fins d'une convention fiscale- Résidence de complaisance, publiée le 26 février 2007. ... En ce sens, nous sommes d'avis que l'article 28(3) de la Convention doit s'appliquer afin de nier aux SICARs et à leurs investisseurs canadiens les bénéfices de la Convention. ...