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USco is a resident of the United States under Article IV of the Convention and a "qualifying person" under Article XXIX-A(2) of the Convention. ... Therefore, such portion of the dividends paid by Canco will be considered to be derived by USco for the purposes of the Convention. ... In such cases, it will be necessary to apply for a refund of the taxes withheld in excess of the applicable rate under the Convention. ...

Reasons: Application of Article 19 of the Convention and review of status as employee or student. ... Ottawa, ON K1A 1A8 + + FILE DOSSIER 2004-007608 SUBJECT: OBJET: Article 19 of the Canada-China Income Tax Convention (the "Convention") We are writing in reply to your memorandum to us of May 10, 2004, regarding the above-noted subject matter. ... It is not clear whether the taxpayer was a resident of China for purposes of the Convention immediately prior to arriving in Canada.? ...

Dans la convention, il est indiqué qu'il s'agit d'une pension alimentaire. ... Cette convention prévoit, entre autres, ce qui suit: XXXXXXXXXX. QUESTION Vous nous demandez si les montants de XXXXXXXXXX $ par mois reçus en vertu de l'article XXXXXXXXXX de la convention ci-dessus doivent être inclus dans le revenu de Madame en vertu de l'alinéa 56(1)b) de la Loi de l'impôt sur le revenu, ci-après la "Loi", pour les années XXXXXXXXXX à aujourd'hui. ... Selon la convention, Monsieur devient le seul propriétaire de la maison familiale. ...

8 February 2006 External T.I. 2004-0075441E5- Employment in international traffic Unedited CRA Tags Article 14 Canada-Korea Tax Convention 110(1)(f)(i) Principal Issues: Whether Canada is precluded (by virtue of paragraph 14(3) of the Canada-Korea Tax Convention) from taxing a Canadian resident individual's income from employment in respect of personal services as a pilot aboard an aircraft operated in international traffic by an airline resident in the Republic of Korea? Position: Yes Reasons: Paragraph 3 of Article 14 exempts from Canadian tax the remuneration described above of a Canadian pilot. 2004-007544 XXXXXXXXXX Isabeau Morrissette (613) 957-2118 February 8, 2006 Dear XXXXXXXXXX: Re: Canada-Republic of Korea Tax Convention We are writing in response to your letter dated April 5, 2004 regarding the application of article 14 of the Tax Convention between Canada and the Republic of Korea (the "Convention"). ... Paragraph 1 of Article 14 of the Convention provides generally that remuneration derived by a resident of a Contracting State in respect of personal services shall be taxable only in that State unless the services are rendered in the other Contracting State. ...

Gagnon Le 30 avril 1997 Monsieur, Objet: Convention fiscale Canada-France La présente est en réponse à votre lettre du 13 janvier 1997 par laquelle vous avez demandé notre opinion concernant le paragraphe 2.a) de l'article XV de la Convention fiscale Canada-France ("Convention"). ... " prévue au paragraphe 2.a) de l'article XV de la Convention vise toute période de douze mois qui commence ou se termine durant l'année civile concernée. ... Le critère prévu au paragraphe 2.a) de l'article XV de la Convention doit être examiné à l'égard de chaque année civile. ...

In this regard, our department has informed the Luxembourg competent authority that we do not view SICAVs, constituted and established in Luxembourg, as being covered by the provisions of the Canada-Luxembourg Income Tax Convention. As a result, the Luxembourg tax authorities have informed our department that they will not entertain requests from SICAVs for certification of their residency status for purposes of the Convention between our respective countries. However, it should be noted that, in the case of SICAVs constituted and established in France, an amending Protocol to the Canada-France Income Tax Convention has been signed by Canada and the French Republic on November 30, 1995, which provides that the definition of the term "resident of a Contracting State" in paragraph 1 of Article 4 of that Convention is to be expanded in a manner which will result in Canada treating SICAVs, which have their place of effective management in France, as residents of France but only insofar as their shareholders are liable to French tax on the income of the SICAVs in respect of which the benefits of the Convention are granted. ...

Income Tax Convention Position: No. Would only be a resident if LLC elected to be taxed in the U.S. as a domestic C corporation. ... Income Tax Convention (the “Convention”). It is our understanding that U.S. ... LLC, which so elects, would be a resident of the U.S. for purposes of the Convention. ...

Principal Issues: Demande de mise à jour des régimes de pension reconnus aux fins du paragraphe 5 article 29 de la Convention Canada-France. ... XXXXXXXXXX (613) 957-8953 5-982991 Le 14 janvier 1999 Monsieur, Objet: Paragraphe 5 de l’Article 29 de la Convention fiscale Canada-France La présente est en réponse à votre lettre du 2 novembre 1998, par laquelle vous nous demandez si nous partageons votre analyse concernant l'interprétation du paragraphe 5 de l’Article 29 de la Convention entre le gouvernement du Canada et le gouvernement de la République française, signée le 2 mai 1975, telle que modifiée (ci-après la «Convention»). ... Nous sommes heureux de vous annoncer que notre interprétation du paragraphe 5 de l’Article 29 de la Convention est conforme à votre analyse. ...

Income Tax Convention (the "Convention"), the taxpayer is exempt from tax in Canada on one-half of the total amount of the U.S. social security benefits. ... Alternatively, it may be argued that paragraph 2(a) of Article II (Taxes Covered) of the Convention clearly indicates that Part I.2 of the Act is not a tax specifically covered under the Convention. ... As a result, it is arguable that Part I.2 tax is not covered by the Convention. ...

You have asked if such payments are exempt from Canadian tax under the new Canada-Norway Income Tax Convention (the "Convention"). ... Generally, rental payments received by a corporation resident in Norway from a resident of Canada for the use of moveable property fall under Article 7 (Business Profits) of the Convention, unless such payments are covered by another article of the Convention, in particular Article 12 (Royalties) and Article 21 (Offshore Activities). ... The definition of "royalties" in Article 12 of the Convention does not include rents paid for the use of moveable property and consequently Article 12 does not apply to the payments. ...