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Also included are payments made employees or other members of the association to assist them in covering their expenses to attend various conventions and meetings as delegates on behalf of the association, provided attendance at such conventions and meetings is to further the aims and objectives of the association. ...

Lorsqu'une société de personnes tire un revenu ne provenant pas d'une entreprise durant une année d'imposition, nous sommes d'avis que le paragraphe 2601(1) R.I.R. s'appliquerait et que le revenu tel que calculé en vertu du paragraphe 96(1) L.I.R. devrait être attribué aux associés de la société de personnes conformément à la convention de la société. ... Conséquemment, lorsqu'une société de personnes tire un revenu ne provenant pas d'une entreprise durant une année d'imposition, nous sommes d'avis que le paragraphe 2601(1) R.I.R. s'appliquerait et que le revenu tel que calculé en vertu du paragraphe 96(1) L.I.R. devrait être attribué aux associés de la société de personnes conformément à la convention de la société. ...

Position: (Note: Responses may be modified by the application of the terms of any relevant reciprocal tax agreement or convention that Canada has with another country.) 1. ... Due to the general nature of your queries and of this reply, we have not taken into account the effect of any reciprocal tax agreements or conventions that Canada may have with another country. ...

Une fois que le revenu net a été calculé par la société de personnes, en tenant compte notamment de la déduction pour amortissement, le revenu net ou la perte nette est attribué aux associés selon les proportions établies dans la convention conclue par les associés et régissant le fonctionnement de la société de personnes. Toutefois, le paragraphe 103(1) L.I.R. peut s'appliquer si l'ARC considère que l'attribution du revenu ou de la perte n'est pas raisonnable (malgré ce qui peut être stipulé dans la convention de partage). ...

The new definition of a "resident" is found in paragraph 1 of Article 4- Residence- of the New Agreement, which states: "For the purposes of this Convention, the term "resident of a Contracting State" means any person who, under the laws of that State, is liable to tax therein by reason of that person's domicile, residence, place of management, place of incorporation or any other criterion of a similar nature and also includes that State or a political subdivision or local authority thereof or any agency or instrumentality of any such State, subdivision or authority. ... Income Tax Convention (1980) generally requires that a person be subject to as comprehensive a tax liability as is imposed by a state before being considered to be a resident of that state for purposes of the tax treaty. ...

Income Tax Convention 1 (the "Treaty"). Unless otherwise specified, all statutory references herein are to the Act. ... Yours truly, Daryl Boychuk Manager International Section I International and Trusts Division Income Tax Rulings Directorate Legislative Policy and Regulatory Affairs Branch ENDNOTES 1 Convention Between Canada and the United States of America with Respect to Taxes on Income and on Capital Signed on September 26, 1980, as Amended by the Protocols Signed on June 14, 1983, March 28, 1984, March 17, 1995 and July 29, 1997. ...

Although Canada ordinarily taxes outbound Canadian source pension payments at a 25% rate, the terms of the Convention between Canada and XXXXXXXXXX (the “Convention”) may provide a reduced rate of 15% withholding tax to certain pensions, annuities and similar payments. ...

Where a Canadian resident receives amounts out of a foreign plan that qualifies as a superannuation or pension plan for purposes of the Act, the full amount received before any withholding taxes, is included in income under subparagraph 56(1)(a)(i) of the Act unless a specific provision of the Act or the Canada-Australia Income Tax Convention (the "treaty") applies to exclude the amount. ... The pension benefit must be attributable to services rendered by the individual (or the individual's spouse or common-law partner or former spouse or common-law partner) to an employer in a period throughout which the individual was not resident in Canada The pension benefit must be included in the individual's income for the year and not exempt from tax in Canada because of an income tax convention. ...

15 October 2012 External T.I. 2012-0442561E5- German reparation pension CRA Tags Canada-Germany Convention Article 18(3)(b) 56(1)(a)(i) 110(1)(f)(i) 81(1)(g) Treaties Article XVIII Principal Issues: Are German reparation pension payments known as “Wiedergutmachungs rente” received by a Canadian resident taxable for Canadian tax purposes? ... If, in the event that the Reparation payment is determined to be taxable in Germany and paragraph 81(1)(g) doesn’t apply, then we would consider the application of Article 18 of the Canada-Federal Republic of Germany Income Tax Convention (the "Treaty"). ...

Moreover, the CRA has maintained that for this purpose it will accept a valuation method that assigns the debt of a company to the assets to which the debt reasonably relates, notwithstanding that paragraph 28.4 of the Commentary on Article 13 of the OECD Model Tax Convention provides that the test will normally be done by reference to the value of the property of the company without taking into account debts or other liabilities of the company. ... This approach is in line with paragraph 28.4 of the Commentary on Article 13 of the OECD Model Tax Convention. ...