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Pascal Tétrault 957-4363 Le 11 octobre 2002 2002-015690 ROUND-TABLE ON FEDERAL TAXATION APFF- 2002 CONVENTION Question 20 Transfer pricing Does the CCRA still intend to publish transfer pricing information documents concerning intangible property, intra-group services, transfers of employees, etc.? ...

" Puisque l'effet d'une telle convention est pratiquement indentique au "colleteral assignment" d'une police d'assurance en vertu de la Common Law, peut-on prendre pour acquit que la position exprimée par Revenu Canada dans la Nouvelle Technique no.10 du 11 juillet 1997 serait également applicable au cas d'une telle hypothèque et qu'en conséquence, le montant dont il est question au sous-alinéa d)(ii) de la définition de "compte de dividendes en capital" au paragraphe 89(1) de la Loi pourrait être calculé par la société en tenant compte de la totalité du produit payable aux termes de la police d'assurance hypothéquée? ...

Income Tax Convention (1978) does not provide any relief in this regard. ...

The determination of whether a particular income tax convention would affect the application of the above provisions of the Act can only be determined on a case by case basis where all of the facts are known. ...

An individual to which subsection 81(2) or 81(3) of the Act applies may also be reimbursed for expenses related to performing specific duties, such as attending conventions, travelling on business, or mileage. ...

Income Tax Convention (1980). If you require assistance in applying the tiebreaker rules under the treaty, we would be pleased to provide our comments. ...

XXXXXXXXXX 2000-005344 Olli Laurikainen Attention: XXXXXXXXXX January 9, 2001 Dear Sirs: Re Subparagraph 150(1)(a)(ii) of the Income Tax Act (the "Act") This is in reply to your letter requesting a general explanation of how the provisions of the Act would apply to a non-resident corporation which derives income or a capital gain which is sourced to Canada and which would be taxable under Part I of the Act were it not exempt from Part I tax in Canada pursuant to a bilateral income tax convention Canada has with another country (a "Tax Treaty"). ...

We note that it is our position that residency, whether it be for the purposes of the Act or for the purposes of a particular income tax convention, is a question of fact, and in each case, a determination of whether a taxpayer is a resident of Canada must turn on its own facts. ...

Comme vous l’avez mentionné, la position du Ministère concernant l'impact d'une convention entre actionnaires sur la détermination de la juste valeur marchande des actions d'une société est exposée dans la Circulaire d'information 89-3 et dans le Bulletin d'interprétation IT-140R3. ...

Income Tax Convention (the "Treaty"). In short, per Article 17 of the Treaty, pension payments arising in Canada and paid to U.K. residents are not taxable in Canada unless they are "any payment under a superannuation, pension or retirement plan in settlement of all future entitlements under such a plan". ...