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1 March 1990 Income Tax Severed Letter ACC9220- Canada-Italy Income Tax Convention on Quebec Pension Plan Benefits Unedited CRA Tags Canada-Italy (former) Tax Treaty:Art. ... Pursuant to Article 18, paragraph 1 of the Canada-Italy Income Tax Convention, Italy has a right to tax these benefits. ... A Protocol amending the Convention between Canada and Italy was signed on March 20, 1989. ...

31 August 1989 Income Tax Severed Letter 5-7778- Disposition of shares by non-resident—Article XIII of the Canada-Israel Income Tax Convention, 1976 Unedited CRA Tags Canada-Israel Income Tax Convention, 1976 Article XIII Dear Sirs: This is in reply to your letter of March 20, 1989 wherein you requested our interpretation of Article XIII of the Canada-Israel Income Tax Convention, 1976 (the “Treaty”). ...

7 August 1990 Income Tax Severed Letter- Leasing transactions and Canada-Singapore Income Tax Convention Unedited CRA Tags 212(13), Article XII of the Canada-Singapore Income Tax Convention Dear Madam: Re: Advance Income Tax Ruling Request This is in reply to your ruling request of July 6, 1990 wherein you requested rulings, among others, that XXX In our telephone conversation of July 12, 1990 we advised you that we will not rule on the proposed leasing transaction described in your ruling request. ... Although we will not rule on how the proposed transaction described in your ruling request would be viewed for purposes of the Income Tax Act (the "Act"), should your client decide to proceed with the proposed transaction you may wish to consider the impact, if any, of subsection 212(13) of the Act and Article XII of the Canada-Singapore Income Tax Convention, 1976. ...

Income Tax Convention- Withholding Taxes on Pension Benefits Unedited CRA Tags Canada–U.S. Tax Convention Canada-U.S. Tax Treaty:Art. XVIII XXX This is in reply to your letter in which you requested that Canadian withholding taxes on your pension income be reduced or eliminated. ... Income Tax Convention ("Treaty"), the amount of tax that Canada can withhold on pension income paid to a resident of the U.S. is reduced from 25% to 15%. ...

15 March 1990 Income Tax Severed Letter ACC9211- Canada-Austria Income Tax Convention on Pension Income Unedited CRA Tags Canada-Austria Tax Treaty:Art. ... Article XVIII on pension and annuities of the Canada-Austria Convention, exempts certain pensions. These are covered under paragraph 2 which states: "Notwithstanding anything in this Convention, social security pensions, pensions and allowances in respect of military service and any other compensation for an injury or damage sustained as a result of hostilities or past political persecution arising in a Contracting State and paid to a resident of the other Contracting State shall be taxable only in the first mentioned state". ...

Tax Convention (1978)] XXXX D.S. Delorey (613) 995-2455 November 3, 1982 XXXX Re: Article X Canada-U.K. Tax Convention (1978) This is in reply to your letter of October 18, 1982 concerning the wording in part 5 of the subject Article. ... Convention ...

Income Tax Convention 5-8512 A.B. Adler (613) 957-8962 19(1) September 26, 1989 Dear Sirs: This is in reply to your letter of August 11, 1989 in which you requested our views whether a U.S. trust that is an Individual Retirement Account ("IRA") could be exempt from Canadian withholding tax on Canadian source dividend and interest income by reason of Article XXI, paragraph 2, of the Canada-United States Income Tax Convention, 1980 ("Convention"). ...

4 January 2006 Internal T.I. 2005-0115801I7 F- Convention de retraite Unedited CRA Tags 67 248(1) Principales Questions: (1) Est-ce que le mécanisme mis en place pour verser des prestations à des dirigeants de la Société est une convention de retraite? ... B un mécanisme qu'elle a qualifié de convention de retraite (ci-après "l'Entente"). ... B, la Société et le fiduciaire constitue une convention de retraite au sens de la Loi. ...

2007 Ruling 2007-0248021R3- Cdn Japan Convention: withholding rate deemed div. ... The Company is a resident of Japan for purposes of the Act and the Convention. ... The deemed dividend arising under subsection 84(3) of the Act on the purchase for cancellation of the Shares will be subject to tax at a rate of 5% of the gross amount of the dividend pursuant to subsection 212(2) of the Act and Article 10 of the Convention. ...

4 October 2010 External T.I. 2010-0367231E5 F- Convention de partage d'une société de personnes Unedited CRA Tags 103(1), 103(1.1) Principales Questions: Est-ce que les dispositions 103(1) ou 103(1.1) pour modifier le partage des revenus provenant d'une SENC? ... Les clauses de la convention de la SENC (" Convention ") incluraient ce qui suit: Toutes les tâches quotidiennes de l'exploitation de l'entreprise XXXXXXXXXX seraient confiées à la société. ... Conséquemment, compte tenu de ce qui précède, nous sommes d'avis que la Convention pourrait entraîner l'application des paragraphes 103(1) ou 103(1.1). ...