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Tax Convention] Unedited CRA Tags Canada–U.S. Tax Convention Canada-U.S. ... Tax Convention (the Convention) in circumstances involving a merger of two non-resident corporations. ...

Income Tax Convention- Interest Income Exemption Unedited CRA Tags Canada–U.S. ... Pursuant to Article XI, subparagraph 3(a) of the Canada-United States Income Tax Convention, interest income arising in Canada and paid to the corporation is exempt from tax in Canada. ... In the event of a change in status of the Corporation or an amendment or repeal to Article XI of the Convention (i.e. ...

Income Tax Convention Unedited CRA Tags 126(1), Canada–U.S. Tax Convention Canada-U.S. ... XXX Article XIX of the Canada-United States Income Tax Convention (1980) is not applicable in these circumstances because the remuneration paid by Canada is not paid to a citizen of Canada. Where the remuneration is derived by a resident of Canada, Article XV of the Convention states that the employment income shall be taxable in Canada. ...

As a continuing resident of Canada, any employment income earned outside the JET Programme is subject to income tax in Canada pursuant to Article 15 of the Canada-Japan Income Tax Convention. ... Participants in the JET Programme are governed by Article 18 of the Convention and are exempt from tax in Canada based on the unique nature of the Programme. ... The initiative of and the employment by the Japanese government together with the additional responsibilities of the participants bring the participants into Article 18 of the Convention. ...

Tax Convention- Article 17 and Section 217 Election under the Income Tax Act] M.D. ... Tax Convention- Article 17 and Section 217 Election under the Income Tax Act This is in reply to your letter of January 16, 1987, in which you requested our comments on the treatment to be accorded pension income received by a U.K. resident from Canada where a section 217 election is made under the Income Tax Act (the "Act"). ... Income Tax Convention (the "Convention."), but "pensions" do not include lump sum payments out of an RRSP or pension plan. 2. ...

16 August 1988 Income Tax Severed Letter 5-6296 F- [Convention de retraite] Frank S. Gillman (613) 957-8953 Le 16 août 1988 Maître, Objet: Convention de retraite La présente est en réponse à votre lettre du 7 juillet 1988, demandant une clarification du dernier paragraphe de notre lettre du 1 mars 1988 (notre dossier no 5-4091). ... Ceci fera en sorte qu'un tel régime ne pourra devenir une convention de retraite au ler janvier 1988 à cause de l'exemption visée l'alinéa (k) de la définition de convention de retraite contenue au paragraphe 248(1) de la Loi. ...

7 August 1990 Income Tax Severed Letter- Application of subsection 258(3) of the Income Tax Act and Article 21(1)(b) of the Canada-United Kingdom Income Tax Convention in respect of dividends paid by a corporation resident in the United Kingdom to a Canadian resident specified financial institution Unedited CRA Tags 258(3), 113, 258(3), 259(3), Canada–U.K. Income Tax Convention Art. 10, 21(1)(b), 27(4), Income Tax Conventions Interpretation Act 3 Dear Sirs: Re: Subsection 258(3) This is in reply to your letter dated January 26, 1990 whereby you requested that we provide our opinion as to the application of subsection 258(3) of the Income Tax Act (Canada) (the "Act") and Article 21(1)(b) of the Canada-United Kingdom Income Tax Convention (the "Treaty") in respect of dividends (the "TPS Dividends") paid by a corporation resident in the United Kingdom (the "Foreign Affiliate") to a Canadian resident specified financial institution (the "SFI") on term preferred shares of the Foreign Affiliate acquired by the SFI in the ordinary course of the business carried on by it, such term preferred shares constituting all of the shares of a class of preference shares in the capital stock of the Foreign Affiliate. ... By virtue of paragraph 3(2) of the Treaty and Section 3 of the Income Tax Conventions Interpretation Act, to the extent a term used in the Treaty is not defined therein, it has the meaning it has under the laws of [Canada] relating to the taxes which are the subject of the Treaty. ...

You describe the facts as follows: XXX You have concluded that the payments in question, given that they are taxable pursuant to paragraph 6(1)(f) of the Act, are also taxable under Article XV of the Canada-Philippines Income Tax Convention (the Convention). ... In regard to the Convention, it is our opinion that the exemption from Canadian taxation provided therein pursuant to paragraph 2 of Article XV thereof does not apply. ... In addition, paragraph 2 of Article XV of the Convention does not apply to exempt the disability payments to the non-resident individual from taxation in Canada. ...

31 May 1984 Income Tax Severed Letter 5-6250-]Article IV of the Canada-United Kingdom Income Tax Convention] C. ... Tax Convention, the Treaty contains no specific reference to place of incorporation. ... Canada) relating to the taxes which are the subject of the Convention. ...

26 July 1988 Income Tax Severed Letter 5-5492 F- [Entente d'échelonnement du traitement et convention de retraite] M. Shea-DesRosiers (613) 957-8953 Le 26 juillet 1988 Messieurs, Objet: Entente d'échelonnement du traitement et convention de retraite La présente fait suite à votre lettre du 22 Janvier 1988 concernant le sujet ci-haut mentionné. ... " Par conséquent, un tel régime ne peut constituer une "convention de retraite" même si l'employé peut retarder la réception des sommes investies dans le régime jusqu'à la date de cessation de ses services ou de sa retrsite, puisqu'une entente d'échelonnement du traitement est expressément exclue de la définition de "convention de retraite" au paragraphe 248(1) de la Loi. ...