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Problème Dans l'affaire John Hale (90 DTC 6181), la Section de première instance de la Cour fédérale a conclu que l'avantage reçu en raison d'un emploi, comme il est mentionné à l'alinéa 7(1)b) de la Loi, n'était pas une «rémunération» et, dès lors, n'était pas visée à l'article 15 de la Convention fiscale entre le Canada et la Grande-Bretagne (la «Convention»). ... Chacune des conventions ou accords fiscaux qu'a conclus le Canada avec d'autres pays prévoit, à l'article renfermant les «Définitions générales», que tout terme non défini dans une convention ou accord fiscal doit, à moins que le contexte n'impose un sens contraire, avoir la signification qu'il a dans les dispositions législatives de l'État concerné, en regard des impôts auxquels s'applique la convention ou l'accord. ... Il faudra examiner la convention ou l'accord fiscal approprié pour déterminer si un contribuable donné bénéficiera ou non d'un allégement en vertu de l'article sur les professions dépendantes. ...

La convention d'option d'achat d'actions signée avec M. ... Y (ci-après " la Convention Y "). M. Y est le vice-président XXXXXXXXXX de SOCIÉTÉ. ... Pour l'application de l'alinéa 110(1)d) de la Loi, les conventions ne seront pas considérées comme étant de nouvelles conventions du seul fait de la modification. ...

No 3. yes in all conventions except the present Luxembourg convention Reasons: 1. ... Pay equity interest (and refund interest) fall under the meaning of "interest" in the income tax conventions ("conventions") that Canada has entered into with other countries and the payments of such interest amounts to individuals are usually dealt with under the Interest Article in the conventions. ... We have not reviewed the Interest Article provisions in Canada's other conventions. ...

Reasons: The tax rates are based on paragraph 212(1)(q) of the Act, section 5 of the Income Tax Conventions Interpretation Act and Article 18 of the Canada-Netherlands Income Tax Convention. ... Under Article 18 of the Canada-Netherlands Income Tax Convention (the “Netherlands Convention”), as amended by the Protocol which was signed on March 4, 1993 and entered into force on July 30, 1994, all RRIF payments are considered to be pensions; not annuities. The lump-sum RRIF payment is subject to tax at the rate of 25% in accordance with paragraph 212(1)(q) of the Income Tax Act and paragraph 1 of Article 18 of the Netherlands Convention allows Canada to tax such a pension payment. ...

Reasons: The tax rates are based on paragraph 212(1)(q) of the Act, section 5 of the Income Tax Conventions Interpretation Act and Article 18 of the Canada-Netherlands Income Tax Convention. ... Under Article 18 of the Canada-Netherlands Income Tax Convention (the “Netherlands Convention”), as amended by the Protocol which was signed on March 4, 1993 and entered into force on July 30, 1994, all RRIF payments are considered to be pensions; not annuities. The lump-sum RRIF payment is subject to tax at the rate of 25% in accordance with paragraph 212(1)(q) of the Income Tax Act and paragraph 1 of Article 18 of the Netherlands Convention allows Canada to tax such a pension payment. ...

PRINCIPALE QUESTION: Le dépositaire d'une convention de retraite peut-il effectuer le choix au paragraphe 207.5(2) de la Loi lorsqu'une lettre de crédit n'est pas exercée? ... Roy, CGA Le 9 janvier 2002 Madame, Objet: Convention de retraite et lettre de crédit La présente est en réponse à votre fac-similé du 13 novembre 2001 par lequel vous demandez notre position relativement au remboursement de l'impôt remboursable d'une convention de retraite lorsque l'employeur verse les prestations de retraite à ses employés et que le fiduciaire n'a pas recours à la lettre de crédit. ... Dans le cas où une convention de retraite n'aurait plus de biens et qu'elle cesse, nous sommes d'avis que le choix prévu au paragraphe 207.5(2) de la Loi peut être effectué. ...

Income Tax Convention (the "Convention"), many TEI members are considering how payments from a retirement compensation arrangement ("RCA") to residents of the United States will be treated for withholding tax purposes. ... Income Tax Convention? Department's Position Payments from an RCA, as that term is defined in subsection 248(1) of the Income Tax Act, would qualify as "pensions" for purposes of the Convention. ... In this regard, since that term is not defined in the Convention, reference should be made to the definition of "periodic pension payment" in section 5 of the Income Tax Conventions Interpretations Act. ...

Arsenault (613) 957-2126 19(1) Dear Madam: Re: Canada-Japan Income Tax Convention (1986) (the "Convention") This is in reply to your letter dated August 3, 1990. In our opinion, residents of Japan are not granted any exemption from Canadian tax on capital gains by the Convention. Article 13 of the Convention does not purport to grant any such exemption and Article 20 applies only to income and does not apply to capital gains. ...