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Income Tax Convention (1978)? Position: No. Reasons: We have previously taken the position that such an amount would constitute a payment in settlement of all future entitlements in respect of the $XXXXXXXXXX and, as such, would not meet the definition of pension in paragraph 3 of Article XVII of the Convention. ... Income Tax Convention (1978) (the "Convention"). The individual argued that the $XXXXXXXXXX qualified under paragraph 1 of Article XVII of the Convention because it did not represent a payment under a superannuation, pension or retirement plan in settlement of all future entitlements under the DPSP. ... Comments In our opinion, the lump-sum withdrawal of $XXXXXXXXXX from the DPSP represents a settlement of all future entitlements in respect of the $XXXXXXXXXX previously held in the DPSP as contemplated by paragraph 3 of Article XVII of the Convention, and is, therefore, not a "pension" for purposes of paragraph 1 of Article XVII of the Convention. ...

Income Tax Convention (hereafter the “Convention”). We apologize for the delay in responding to your letter. ... A is a taxpayer resident in Canada for the purposes of the Act and the Convention. ... Paragraph 6 of Article XXI of the Convention deems this gift to be a "gift to a registered charity” for the purpose of Canadian taxation. ...

Income Tax Convention (1980) (the "Convention") in the context of the following set of hypothetical facts: 1.      ... Accordingly, paragraph 2 of Article XI of the Convention would give Canada the right to tax such interest. However, the rate of 25% otherwise withheld under subsection 212(1) of the Act would be reduced to 15% by Article XI of the Convention. ...

XXX This is in reply to your round-trip memorandum of November 24, 1983, wherein you requested our comments on whether Article XIV of the Canada-Italy Income Tax Convention (the Convention) applies to exempt XXX from tax in Canada in respect of the income he derived under the Shareholders Agreement dated July 16, 1981. ... While "fixed base" is not defined it is roughly synonymous with "permanent establishment" (which is defined in Article V of the Convention). ... XXX it would of course be a question of fact, whether (and to what extent) the payments were effectively connected thereto for the purposes of Article XII(5) of the Convention. ...

6 March 1984 Income Tax Severed Letter RRRR89- Non-resident withholding tax—Canada-Italy treaty Unedited CRA Tags 212(1)(d)(i), Canada–Italy Income Tax Convention Article XIV XXX This is in reply to your round-trip memorandum of November 24, 1983, wherein you requested our comments on whether Article XIV of the Canada-Italy Income Tax Convention (the Convention) applies to exempt XXX from tax in Canada in respect of the income he derived under the Shareholders Agreement dated July 16, 1981. ... While “fixed base” is not defined it is roughly synonymous with “permanent establishment” (which is defined in Article V of the Convention). ... XXX it would of course be a question of fact, whether (and to what extent) the payments were effectively connected thereto for the purposes of Article XII(5) of the Convention. ...

Perrin Non-Resident Project Team XXXX Article XVII Canada-United Kingdom Income Tax Convention (the Convention) Paragraph 212(1)(h) of the Income Tax Act (the Act) This is in reply to your recent memorandum questioning the amount on which withholding tax is exigible where a U.K. resident receives Canadian source pension income (e.g. $25,000) which he causes to be transferred in part (e.g. $5,000) (pursuant to an authorization in prescribed form from the payer) to an RRSP, under which the U.K. resident is the annuitant. ... We understand that this is the intent of the Article; i.e., only if an amount is subject to tax under Part XIII of the Act, do we look to the convention for exemption. ... However, we note your concern that if Part XIII tax is not levied in respect of such transferred amounts, subsequent payments out of these plans may not be taxable, where the non-resident has arranged his affairs to take advantage of the diminimus rule in Article XVII of the Convention (which is also present in Article XVII of the Canada-New Zealand Income Tax Convention and Article XVIII of the Canada-Italy Income Tax Convention). ...

Department of National Revenue response Whatever the effect of a tax convention at the international level, it is well established that these conventions have the force of law in Canada once they have been enacted in the appropriate domestic legislation. ... Consequently, every tax convention must be the subject of positive legislation in order for it to have the force of law in Canada. It should be noted in connection with this that subsection 10(6) of the 1971 Income Tax Application Rules explains that any reference in a tax convention to a rate higher than the rate stipulated in a tax convention is, with respect to the payments made to a resident of the other country, to be interpreted as a reference to the rate stipulated in the tax convention. ...

Income Tax Convention (1980) (the "Convention") income derived by a religious, scientific, literary, educational or charitable organization resident in the U.S. is exempt from tax in Canada to the extent that such income is exempt from U.S. tax. ... If Article XXI of the Convention and paragraph 149(1)(1) would not exempt the U.S. entities from tax, then in our view, Article VII of the Convention would also probably not exempt them from tax in Canada since the U.S. entities would have a permanent establishment in Canada. "Permanent Establshment" is defined by Article V of the Convention and includes a workshop. ...

Income Tax Convention (1980) (the "Convention"). Thus, in your view, withholding in respect of such stipulated predetermined payments made to a resident of the United States should be reduced by the Convention to 15% if the recipient is the beneficial owner of such payments. 2) In your view if a resident of the United States draws any amount out of a RRIF in excess of the minimum amount as now provided for in paragraphs 146.3(1)(b.1) and 146.3(1)(f) of the Act, the correct withholding rate is 15%. ... Item 2) concerns the question of whether an amount paid out of a RRIF in excess of the minimum amount qualifies as a periodic pension payment for purposes of the Convention. ... In addition to examining all the facts this question may require a determination of the intent of the legislators and drafters of the Convention. ...

Income Tax Convention (1980) (the "Convention") in the context of the following set of hypothetical facts: 1. ... Accordingly, paragraph 2 of Article XI of the Convention would give Canada the right to tax such interest. However, the rate of 25% otherwise withheld under subsection 212(1) of the Act would be reduced to 15% by Article XI of the Convention. ...