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Where annuity payments are received out of an RRSP by a person resident in Australia, the 25% withholding tax is reduced to 15% by virtue of Article XVIII of the Canada-Australia Income Tax Convention Act, 1980. ...

Position: No Reasons: See below XXXXXXXXXX 2008-030232 Angelina Argento February 25, 2010 Dear XXXXXXXXXX, Re: Paragraph 2 of Article XXI of the Canada-Israel Income Tax Convention (the "Treaty") This is in response to your email sent on December 2, 2008 wherein you inquired whether an individual who is a new immigrant of Israel and who is granted an exemption from paying Israeli income tax for the first few years of residence in Israel, is entitled to the benefit of paragraph 2 of Article XXI of the Treaty (i.e. reduced withholding rate of 15%) on income arising in Canada from an estate or trust. ... In particular, paragraph 1 of Article IV of the Treaty states as follows: "For the purposes of this Convention, the term "resident of a Contracting State" means any person who, under the law of that State, is liable to taxation therein by reason of his domicile, residence, place of management or any other criterion of a similar nature. ...

The article used by Canada is essentially identical to an article in the OECD Model Convention. ... Income Tax Convention. This provision mentions the fact that the preceding provisions of this article apply only for the purposes of the application of the Convention by the U.S. shall not be construed as restricting in any manner the right of a Contracting State to deny benefits under the Convention where... to do otherwise would result in an abuse of the provisions of the Convention. ... Treasury in relation to the recent protocol (ratified March 17, 1995) to the Tax Convention states that the anti-avoidance provisions of the Contracting State are added to the anti-avoidance provisions of the Convention concerning the selective use of tax conventions ("Treaty Shopping"). ...

Power   FILE 903359             SUBJECT:     Offshore Activities Article Canada-Netherlands Income Tax Convention We are writing in reply to your memorandum dated November 22, 1990, in which you requested our comments concerning the offshore activities article in the above-noted treaties. ... Income Tax Convention (U.K. Treaty) Questions: 1.     What would be considered "activities" for purposes of paragraph 2 of Article XXVIIA of the U.K. ... Article 23 of the Canada-Netherlands Income tax Convention (Dutch Treaty) Questions 1.      ...

Selon Revenu Canada, une LLC n’est pas considérée comme un résident selon la convention fiscale et, à priori, l’exemption au paragraphe XII(3)b) de la convention fiscale n’est pas disponible. ... Il n’a, au 26 avril 1995, pas de testament et bien entendu pas signé de convention entre actionnaires. ... De plus, il ressort clairement de cette décision que les conventions entre actionnaires autres que les conventions unanimes des actionnaires de sociétés reconnues par la loi constitutive d’une société ne doivent pas être considérées dans la détermination du contrôle de droit parce que ces conventions créent des obligations contractuelles et non des obligations juridiques ou tenant d’un acte constitutif. ...

Income Tax Convention Under Article XVIII of the Canada-United States Tax Convention (1980) (the "Treaty"), both Canada and the US may tax pensions and annuities. ... For more details, refer to Information Circular IC71-17, Guidance on Competent Authority Assistance Under Canada's Tax Conventions. ...

CTF Annual Tax Conference CRA Round Table – December 2, 2014 Article XXIX-A(3) of the Canada-US Tax Convention Active Trade or Business Test Question 7 Can the CRA provide its views on the active trade or business test in paragraph 3 of the Limitation on Benefits (LOB provisions) in Article XXIX-A of the Canada – US tax treaty and, in particular, in what circumstances the CRA would consider the US business to be "substantial" in relation to the Canadian business? ...

XXXXXXXXXX 2013-048450 February 10, 2015 Dear XXXXXXXXXX: Re: Article XV of the Canada-United States Income Tax Convention (the "Treaty") We are writing in response to your email of April 8, 2013. ...

Shea-DesRosiers A l'attention de XXXXXXXXXX Le 22 juin 1994 Madame/Monsieur, Objet: Convention de retraite Lignes directrices relatives à une demande de décisions anticipées La présente fait suite à votre lettre du 9 juin 1994 et à votre conversation téléphonique(XXXXXXXXXX/Aubé) du 17 juin 1994 concernant le sujet ci-haut mentionné. ...

Income Tax Convention (the "Treaty") We are writing in response to your letter of November 27, 1995 in which you requested our opinion with respect to the application of paragraphs 1 and 3 of Article XXI of the Treaty. ...