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12 April 2010 External T.I. 2009-0317941E5- Canada-US Tax Convention- Article XXIX A-- summary under Article 29A Summary Under Tax Topics- Treaties- Income Tax Conventions- Article 29A meaning of "paid or payable...directly or indirectly" in Art. ... Convention? CRA responded: The CRA will interpret the words "paid or payable...directly or indirectly" contained in Articles XXIX A(2)(e) and (4)(b) of the Treaty consistent with the approach we have taken in interpreting those words under subparagraph 95(2)(a)(ii) of the Act. ...

27 January 2011 External T.I. 2010-0384901E5- Article V, Paragraph 6(a) Canada-US Tax Convention-- summary under Article 5 Summary Under Tax Topics- Treaties- Income Tax Conventions- Article 5 strict interpretation of exception for merchandise facility In indicating that a third-party warehousing facility would generally not constitute a permanent establishment, CRA noted that pursuant to Art. ... Income Tax Convention, a facility in Canada is generally not deemed to be a permanent facility if it is used only to hold and deliver merchandise. ...

19 May 2010 IFA Roundtable, 2010-0366521C6- Canada-United States Tax Convention-- summary under Article 4 Summary Under Tax Topics- Treaties- Income Tax Conventions- Article 4 IV.6(b) not avoided using s. 78(1)(b) election A Canadian ULC has interest accrue on a loan from its US-resident parent ("USCo"), with the election being made under s. 78(1)(b) of the Act at the beginning of the third year to have the accrued interest deemed to be paid on that day. In response to an argument that this deemed payment was not subject to Article IV(7)(b) of the US Convention "because the deemed receipt in itself is not recognized under the taxation laws of the United States and would not be recognized if the ULC were not fiscally transparent", CRA indicated that what was required was "an analysis of the treatment of the item of income to which the deemed receipt relates" and that, in this instance, the interest itself would have been recognized under US laws if the ULC were not fiscally transparent. ...

2012 Ruling 2011-0416821R3- Article XII of Canada-US Tax Convention-- summary under Article 12 Summary Under Tax Topics- Treaties- Income Tax Conventions- Article 12 sales-related payments for designs needed to manufacture a product exempted under 3(c) of the Canada-US Treaty A "qualifying person" resident of the US ("Pubco") provides Canco with an exclusive licence to distribute two products in Canada, one of which (the "Existing Product") had been manufactured by Canco's US parent, and a second "New Product" that Canco will have a third party manufacture for sale by it. ... Convention. ...

Tax Convention-- summary under Article 4 Summary Under Tax Topics- Treaties- Income Tax Conventions- Article 4 in the situation where a Canadian unlimited liability company ("ULC"), which is a disregarded entity for US tax purposes, pays an excessive management fee to its US parent (Xco) that is deemed to be a dividend under s. 214(4)(a) and Xco is an LLC that has two qualifying persons (ACo and BCo) as its members, Art. IV, para. 6 of the Canada-US Convention would not apply to treat the management fee as being derived by ACO and BCO because such amounts would be disregarded under the Code in this situation. ...

13 June 2007 External T.I. 2007-0226261E5 F- Convention Émirats Arabes Unis-- summary under Paragraph 5907(11.2)(a) Summary Under Tax Topics- Income Tax Regulations- Regulation 5907- Subsection 5907(11.2)- Paragraph 5907(11.2)(a) FA required to have its central management and control in the Treaty country in addition to satisfying the Treaty residence test Canco incorporated a wholly-owned subsidiary in Dubai, in the United Arab Emirates (Dubai Co), whose management and control, and the sole establishment of its business will be in Dubai. Art. 4(1)(b)(ii) of the Canada UAE Convention, defined a resident of the UAE to include a company incorporated there where “all or substantially all of the company’s income is derived by the company from the active conduct of a trade or business, other than an investment business, in the United Arab Emirates and all or substantially all of the value of the company’s property is attributable to property used in that trade or business.” ... Taking into account the comments in the previous paragraph, if it is established on the facts of a specific situation that Dubai Co is a resident of the UAE, it will in addition, for the purposes of applying section 5907 of the Regulations, have to be a resident for the purposes of the CAN-UAE Convention. ...

2007 Ruling 2005-0149681R3- Article XXI of Canada-US Tax Convention-- summary under Article 21 Summary Under Tax Topics- Treaties- Income Tax Conventions- Article 21 Activities undertaken in Canada, including through leased premises, that related primarily to fund raising would not constitute a business of the U.S. exempt organization. ...

24 March 2016 Internal T.I. 2016-0634191I7- Income from a U.S. trust-- summary under Income Tax Conventions Summary Under Tax Topics- Treaties- Income Tax Conventions all U.S. ...

17 May 2010 External T.I. 2009-0346011E5 F- Immeuble- Convention Canada- Portugal-- summary under Paragraph (a) Summary Under Tax Topics- Income Tax Act- Section 54- Principal Residence- Paragraph (a) Portuguese home of Canadian resident could qualify for the principal residence exemption A Portuguese citizen and Canadian resident disposes of a (capital property) immovable at a gain that is not taxable under Portuguese tax law. Before addressing the application of Art. 13 and 23 of the Portugal-Canada Convention, CRA noted that if the property qualified as the individual’s principal residence, the gain could be exempted under s. 40(2)(b). ...

16 June 2014 External T.I. 2014-0516451E5- Application of Canada-Israel Tax Convention-- summary under Article 4 Summary Under Tax Topics- Treaties- Income Tax Conventions- Article 4 Canadian corporation a Canadian "national" under Canada-Israel tie-breaker If the "mind and management" of a BC venture capital corporation (which was incorporated in Canada) resided in Israel, resort would be necessary to the tie-breaker rule in Art. ...