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12 February 2014 External T.I. 2013-0505511E5- Cancellation fees paid to a non-resident artist CRA Tags OECD Model Tax Convention Article 17 Commentary 153(1)(g) ITR 105 Treaties Article XVI Principal Issues: Whether cancellation fees paid to a US non-resident artist are subject to Canadian withholding tax? ... Article XVI of the Canada-US Income Tax Convention states that the income earned by Artistes and Athletes who are residents of United States may be taxed in Canada when the activities of the entertainer or athlete are exercised in Canada and when the gross receipts derived by entertainer or athlete exceed fifteen thousand dollars (CAD$15,000). ...

If the payments are made to a corporation that is a resident of the United States (U.S.) for the purposes of the Canada-United States Tax Convention (the “Treaty”), we must also consider the tax consequences under the Treaty. ... Additional guidance on the Part XIII withholding tax rates applicable to such payments is contained in Information Circular (IC) 76-12R6, “Applicable rate of part XIII tax on amounts paid or credited to persons in countries with which Canada has a tax convention”. ...

See treatment under Canada-US Tax Convention. XXXXXXXXXX 2011-042878 W. ... Is the USLLC considered to be resident for purposes of the Canada-United States Tax Convention ("Treaty") to receive treaty benefits? ...

A détient une option d’achat de 100 000 actions de PublicCo en vertu d’une convention visée au paragraphe 7(1) L.I.R. (« Option »). ... Réponse de l’ARC Le paragraphe 7(1.31) L.I.R. vise la situation où un contribuable acquiert un titre en vertu d’une convention visée au paragraphe 7(1) L.I.R. (« Titre acquis ») et qu’il dispose, au plus tard 30 jours après l’acquisition du Titre acquis, d’un titre identique au Titre acquis. ...

Tax Convention permits a Canadian corporation to take a donation deduction against its U.S. ... Income Tax Convention (the “Treaty”), a gift made by a corporation to a U.S. resident organization described in paragraph 7 of Article XXI (“a Qualifying U.S. ...

Income Tax Convention (the "Treaty") does not prevent Canada from taxing pension receipts. ...

Vous indiquez que les employés disposent de leurs options d’achat d’actions en vertu de la convention d’options d’achat d’actions selon l’alinéa 7(1)b) et que le paragraphe 7(1.7) ne s’applique pas. ... L’alinéa 7(1)b) s’applique à un employé qui a transféré des droits prévus par une convention afférents à des titres à une personne avec qui il n’avait aucun lien de dépendance, ou en a par ailleurs disposé en faveur de cette personne. ...

3 May 2011 External T.I. 2010-0382801E5- Canadian employees working in USA Unedited CRA Tags Cda-US Tax Convention, Article V(9); Article XV(2); section 2(1), 250(5), 153(1.1) of the ITA Principal Issues: What are the tax implications (1) to the Canadian company providing services in the U.S. for a minimum of 180 days within a 12-month period and (2) to Canadian employees working under contract for the same period or longer. ... Comments: For the purposes of answering these questions, we have assumed that the Canadian corporation and its employees are resident in Canada and are eligible for benefits under the Canada-United States Tax Convention (the "Treaty"). ...

14 December 2011 External T.I. 2011-0418171E5- Philippine Pension Transfer to RRSP Unedited CRA Tags 60(j)(i), 110(1)(f)(i), Art XVIII(1) Canada-Philippines Income Tax Convention Principal Issues: Can a lump sum payment made on behalf of a Canadian resident from a Philippine pension plan in respect of non-resident services be transferred to an RRSP under subparagraph 60(j)(i) of the Act? ... In this regard, benefits paid from a foreign pension plan are generally required to be included in the recipient's income in the year received under paragraph 56(1)(a) of the Act and, pursuant to Article XVIII(1) of the Canada-Philippines Income Tax Convention, pensions arising in the Philippines that are paid to a Canadian resident are taxable only in the Philippines. ...

De plus, la division 110(1)d)(ii)(A) requiert que le montant payable par le contribuable pour l'acquisition de l'action aux termes de la convention relative à une option d'achat d'actions soit au moins égal à l'excédent de la juste valeur marchande de l'action au moment de la conclusion de la convention relative à une option d'achat d'actions sur le montant payé par le contribuable, le cas échéant, pour acquérir le droit d'acquérir l'action. ...