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18 March 1998 External T.I. E9510935 - rrsp or rrif paid to non-resident - ireland

Position:- Any 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 RRIF payment that is not a PPP as defined in section 5 of the ITCIA (e.g. a lump-sum RRIF payment) is not a pension for the purposes Article XI of the Convention; such a lump-sum 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 paragraph (c) of the definition deals with payments under a RRIF. ... If a RRIF payment (e.g. a lump-sum RRIF payment) is not a “periodic pension payment” as defined under section 5 of the ITCIA, such a RRIF payment would not be a pension for the purposes of Article XI of the Convention and, accordingly, such a RRIF 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. ...

18 March 1998 External T.I. 9510935 - rrsp or rrif paid to non-resident - ireland

Position:- Any 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 RRIF payment that is not a PPP as defined in section 5 of the ITCIA (e.g. a lump-sum RRIF payment) is not a pension for the purposes Article XI of the Convention; such a lump-sum 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 paragraph (c) of the definition deals with payments under a RRIF. ... If a RRIF payment (e.g. a lump-sum RRIF payment) is not a “periodic pension payment” as defined under section 5 of the ITCIA, such a RRIF payment would not be a pension for the purposes of Article XI of the Convention and, accordingly, such a RRIF 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. ...

30 January 2004 Internal T.I. 2004-0054981I7 - Social Security - Cyprus

XXXXXXXXXX January 30, 2004 Income Tax Appeals Division Sophie Chatel 333 Laurier Avenue West Ottawa ON K1A 0L9 Attention: Janine Dunphy 2004-005498 Social Security Payments under the Canada-Cyprus Convention- Article 18 This is in reply to your enquiry of January 6, 2004 wherein you requested our views on application of the Canada-Cyprus Convention (the "Convention") in respect of payments under Canada's social security system. ... Paragraph 5 of Article 18 of the Convention provides that social security pensions arising in Canada and paid to a resident of Cyprus are only taxable in Canada. ... Moreover, paragraph 1 of the Convention also provides that the first CND$10,000 of pension payments (periodic payments or lump sum payments) are exempt from tax in the country in which they arise. ...

28 April 1992 External T.I. 9134875 F - Article 24 Canada-Cyprus Tax Sparing Provisions

28 April 1992 External T.I. 9134875 F- Article 24 Canada-Cyprus Tax Sparing Provisions Unedited CRA Tags 20(11), 20(12) 5-913487 24(1) O.Laurikainen (613)957-2116 Attention: 19(1) April 28, 1992 Dear Sirs: Re: Canada-Cyprus Income Tax Convention This is in response to your letter dated December 17, 1991 requesting a technical interpretation as to the effect of Article 24 of the Canada-Cyprus Income Tax Convention (the "Convention"). ... It is our view that under paragraph 1(a) of Article 24 of the Convention the words "and unless a greater deduction or relief is provided under the laws of Canada... ... In response to your query concerning the form of certificate required for the purposes of paragraph 2(a) of Article 24 of the Convention, we note only that we are unaware of any guidelines. ...

15 December 1997 Internal T.I. 9729556 - SUBSECTION 104(4) AND ARTICLE XXIX B OF U.S.

Income Tax Convention. Position: Yes, in the situation described in the memo. Reasons: Because Article XXIX B of the Convention only applies to the year of death. ... Income Tax Convention (the "Convention") We are writing to reply to your request for our comments on a statement made by your client with respect to the interaction of subsection 104(4)of the Act and paragraph 6 of Article XXIX B of the Convention. ...

Ogden Palladium Services (Canada) Inc. v. Canada, 2002 FCA 336

HAMILTON ENTERTAINMENT & CONVENTION FACILITIES INC. THE CORPORATION OF THE CITY OF VICTORIA THE CORPORATION OF THE CITY OF SAINT JOHN Applicants and HER MAJESTY THE QUEEN Respondent Heard at Ottawa, Ontario, September 17, 2002 Judgment delivered from the Bench at Ottawa, Ontario, September 17, 2002 REASONS FOR JUDGMENT OF THE COURT BY: SHARLOW J.A. ... HAMILTON ENTERTAINMENT & CONVENTION FACILITIES INC. THE CORPORATION OF THE CITY OF VICTORIA THE CORPORATION OF THE CITY OF SAINT JOHN Applicants and HER MAJESTY THE QUEEN Respondent REASONS FOR JUDGMENT OF THE COURT (Delivered from the Bench at Ottawa, Ontario on September 17, 2002 [1] Despite the able submissions of counsel for the appellants, we are not persuaded that the Tax Court Judge erred in holding the appellants liable under paragraph 153(1)(g) of the Income Tax Act. ...

E. William Abrahamson v. Minister of National Revenue, 91 DTC 213, [1991] 1 CTC 2061 (TCC)

Income Tax Convention (Convention) requires Canada to provide a resident of Canada with an exemption for any amounts rolled into an IRA. ... A tax convention cannot grant Canada a greater right to tax than does the Act itself. ... Paragraphs 7 and 8 of the Protocol to the Convention provided that: 7. ...

Pope v. The Queen, 2009 TCC 498 (Informal Procedure)

Article 18 of the Canada‑Mexico Tax Convention, at paragraph 2, provides as follows: 2. ... According to the Canada-Mexico Tax Convention, the Appellant is entitled to pay the lower amount. ... I must interpret the words of the Act and the applicable Tax Convention. ...

29 September 1997 External T.I. 9629865 - MEANING OF "REAL PROPERTY" (MACHINERY AFFIXED)

Income Tax Convention (the "Convention"). In brief, you have described a situation where a Canadian public corporation ("Canco") carries on a manufacturing and processing business in Canada and its assets include cash and marketable securities, land and building and Class 43 depreciable property. ... Section 3 of the Income Tax Conventions Interpretation Act ("ITCIA") reads, in part, as follows: "Notwithstanding the provisions of a convention or the Act giving the convention the force of law in Canada, it is hereby declared that the law of Canada is that, to the extent that a term in the convention is (a) not defined in the convention, (b) not fully defined in the convention, or (c) to be defined by reference to the laws of Canada, that term has, except to the extent that the context otherwise requires, the meaning it has for the purposes of the Income Tax Act,...... ... " We are also of the opinion that paragraph 3(c) of the ITCIA would include those terms defined in a convention by "reference to the taxation laws of Canada" (e.g. see the wording used in paragraph 2 of Article VI of the Convention) because the phrase "laws of Canada" is clearly broader than the phrase "taxation laws of Canada". ...

26 September 1997 Internal T.I. 9717730 - FTC IN RESPECT OF U.S. AMT AND MTC

Therefore, the Convention removes the obligation of a Canadian resident to pay U.S. income tax in excess of the amount that would have been paid under the Convention. ... The result would be the same if the taxpayer opts out of the Convention. ... AMT arises in spite of the Convention not because of the Convention. Example E (Canadian Source Income with Some U.S. ...

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