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The taxpayer is an individual who is a U.S. citizen and a resident of Canada for the purposes of the Canada-United States Income Tax Convention (the "Convention"). ... One of the limitations which is referred to in paragraph 3 of Article XXIX of the Convention is that the U.S. will honour its obligation under Article xxiv (Elimination of Double Taxation) of the Convention. ... The AMT which is creditable is that portion of the AMT attributable to U.S. source income resourced to Canada pursuant to the Convention. ...

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. ... Tax Convention was added to clarify this matter for purposes of that Article. ...

9 December 1991 Income Tax Severed Letter 913233A F- Rents from Movable Property Unedited CRA Tags Treaty Norway Article 6, Treaty Norway Article 11   913233 Rents from Movable Property Canada-Norway Income Tax Convention (the "Convention") This will follow up a telephone conversation with Mr. ... Generally, all amounts received by a resident of Norway from a resident of Canada would be included in the profits of the enterprise of the Norwegian resident for the purposes of Article 6 (Business Profits) of the Convention unless such amounts are carved out by another article of the Convention.  Since the definition of royalties in Article 11 (Royalties) of the Convention does not include bareboat rents paid or credited by a resident of Canada to a resident of Norway such amounts will fall within Article 6 (Business Profits) of the Convention and will be exempt from tax in Canada unless the Norwegian resident carries on business in Canada through a permanent establishment. ...

Tim Kuss XXXXXXXXXX 970396 Attention: XXXXXXXXXX June 12, 1997 Dear Sirs: Re: Article 13 of Canada-Germany Income Tax Convention This is in reply to your letter dated February 4, 1997 requesting a technical interpretation regarding the application of Article 13 of the Canada-Germany Income Tax Convention (the "Convention") to the following situation: Canco is a Canadian corporation resident in Canada under the Convention. All the issued shares of Canco (the "Canco shares") are beneficially owned by persons resident in Germany under the Convention (the "non-resident shareholders") each having a "substantial interest", within the meaning of paragraph 4 of Article 13 of the Convention, in the capital stock of Canco. ... Based on the above situation you have requested our opinion whether a gain on the disposition of the Canco shares by the non-resident shareholders would be exempt from tax in Canada by virtue of Article 13 of the Convention. ...

Position Adoptée: Non Raisons POUR POSITION ADOPTÉE: Un mécanisme existant est réputé ne pas être une convention de retraite en vertu de la règle transitoire. ... Un mécanisme existant est réputé selon la règle transitoire ne pas être une convention de retraite. Puisqu'un mécanisme existant est réputé ne pas être une convention de retraite, les revenus accumulés attribuables aux cotisations versées par l'employeur avant la date de la création du mécanisme légal (tel que prévu par la règle transitoire) ne sont pas habituellement assujettis aux règles d'imposition applicables aux conventions de retraite. ...

Yuen April 3, 2001 Dear XXXXXXXXXX: Re: Canada-Kyrgyz Tax Agreement (the "Convention") We are writing in response to your facsimile transmission to Brenda Vidal of the Saskatoon Tax Services Office dated December 15, 2000 wherein you requested a technical interpretation in respect of the Convention. ... In this regard, it is our position that paragraph (1)(a) of Article 23 of the Convention does not override subsection 126(4) because the application of that paragraph of the Convention is subject to the existing laws of Canada regarding the deduction from tax payable in Canada of tax paid in a territory outside Canada. 2. ... However, see above for the application of the Convention to employment income earned by Canadian residents in the Kyrgyz Republic in connection with the Contract. ...

Boychuk Attention: XXXXXXXXXX November 30, 1999 Dear Sirs: Re: Tax Convention Between Canada and Norway- Permanent Establishment We are writing in response to your letter of October 7, 1998 wherein you requested our views on whether a ship would constitute a "permanent establishment" within the meaning of the Canada- Norway Income Tax Convention (the "Convention") in the circumstances described below. 1. ... Nco is not resident in Canada for purposes of the Income Tax Act (the "Act") or the Convention. 3. ... You have asked whether we would consider that Nco has a permanent establishment in Canada for purposes of the Convention. ...

Income Tax Convention applies where the debt obligation has been assigned to a third party resident in the U.S.? ... Reasons: One of the reasons for the amendment to paragraph 3(d) of Article XI of the Convention in the Third Protocol was to allow for factoring of accounts receivable. ... Income Tax Convention (the "Convention") This is in reply to your letter of May 18, 2001, requesting our views regarding the above-mentioned provision of the Convention. ...

In our view, the mere fact that a United States charitable entity is exempt from taxation under the domestic taxation laws of that State, would not prevent the entity from meeting the definition of a "resident of a Contracting State" as that term is defined in paragraph 1 of Article IV of the Canada-United States Income Tax Convention (the "Convention"). It is implicit from the existence and wording of paragraph 1 of Article XXI of the Convention that exempt charitable entities would normally be considered as residents for the purposes of the Convention and thereby qualify for treaty entitlement. ... Where the exempt organization is incorporated in the United States but is also a factual resident of Canada for purposes of the Income Tax Act (the "Act"), based on central management and control being exercised in Canada, the organization would be deemed, pursuant to paragraph 3 of Article IV of the Convention, to be a resident of the United States for purposes of the Convention. ...

Income Tax Convention (Convention). Subsection 212(1)(b) of the Income Tax Act (the "Act") requires every non-resident of Canada to pay an income tax of 25% on every amount that a resident of Canada pays or credits to him. ... Since paragraphs 1 and 2 of Article XI of the Convention do not deal with interest arising in the United States or a third country and paid to a resident of the United States, such an item of income will fall within paragraph I of Article III of the Convention. ... It should be noted that such an exemption is applicable to this particular Convention and its application to other income tax conventions or agreements may not produce the same result. ...