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18 January 1990 Income Tax Severed Letter AC74445- Part I.1 Surtax for 1985- Application of Canada-Germany Income Tax Convention Scarborough District Office Specialty Rulings Directorate J.E. ... Baronette Director 19(1) Part I.1 surtax for 1985 Application of Article 23 of the Canada-Germany Income Tax Convention Further to our memorandum to the Toronto District Office dated September 11, 1989 (forwarded to your office on October 2, 1989) and to the memorandum dated October 20, 1989 from Mr. ...

31 January 1990 Income Tax Severed Letter ACC89826- Canada-United Kingdom Income Tax Convention E.E. Campbell (613) 957-2067 January 31, 1990 Dear 19(1) Re: Canada-United Kingdom Income Tax Convention Articles 26 and 27, Section 116 of the Income Tax Act On February 22, 1989, we wrote to you concerning a problem involving residency and domicile. ...

4 December 1990 Ministerial Correspondence HBW93894B F- Privileges and Immunities under Canada-Philippines Tax Convention Unedited CRA Tags n/a 24(1) Jim Wilson   (613) 957-2063 19(1) HBW 9389-4 December 4, 1990 Dear  19(1) We are writing in follow-up to your telephone conversation with Mr. ... Pursuant to Article 26 of the Canada-Philippines Income Tax Convention, the Convention  24(1)  Accordingly, Canada's right to tax remuneration received by officials of the 24(1) will be determined by domestic laws (i.e. the Income Tax Act and the Privileges and Immunities (International Organizations Act). 2.      ... Note:     Where you are not an official of the 24(1) the tax convention between Canada and the Philippines will apply and would likely provide the Philippines exclusive right to tax such remuneration. ...

25 April 1991 External T.I. 9101485- Convention de vente d'actions aux fins de procéder à la cristallisation de l'exemption de gain en capital- Choix d'une somme convenue Unedited CRA Tags 85(1), 85(7.1) 5-910148 Monsieur, La présente est en réponse à votre lettre du 14 janvier 1991 dans laquelle vous désirez notre interprétation quant à la possibilité de choisir comme somme convenue pour les fins du paragraphe 85(1) de la Loi de l'impôt sur le revenu (la "Loi"), un montant déterminé sujet à une clause d'ajustement dans le cadre d'une convention de vente d'actions qui serait faite aux fins de procéder à la cristallisation de l'exemption de gain en capital.  ... Vous nous avez soumis à titre d'exemple le texte de certains paragraphes qui seraient insérés à la convention de vente d'actions aux fins de la cristallisation de l'exemption de gain en capital. 6.      ... Le Vendeur désire donc s'assurer qu'advenant le cas où le Ministère était en désaccord avec lui quant à  l'admissibilité des actions transférées à l'exemption du gain en capital, les actions seraient alors réputées avoir été transférés à un montant résultant de l'application de la formule contenue à la convention de vente. ...

Tax Convention Unedited CRA Tags Canada-U.S. Tax Convention Protocol paragraph 3(f) Dear Sirs: This is further to our letter of January 27, 1983 in reply to your enquiry of December 2, 1982 and your recent conversation with Mr. ... Tax Convention. It is largely a question of fact as to whether or not a permanent establishment exists in any particular circumstances. ... Tax Convention. This would be so whether or not such person performs the actual construction or installation activity itself or engages subcontractors to do so. ...

Tax Convention] Mr. Butler, Director Non-Corporate Rulings Division Revenue Canada- Taxation 875 Heron Road Ottawa, Ontario K1A OL8 Re: Canada- U.S. Tax Convention Dear Sir: I would appreciate receiving your opinion on the following matter: Entry Into Force Under Article XXX, the Convention shall enter into force on October 1, 1984 for tax withheld at source on dividends, interest, royalties, pensions and annuities. ... Treasury dated April 26, 1984 "accurately reflects understandings reached in the course of negotiations with respect to the interpretation and application of the various provisions in the 1980 Tax Convention as amended. ...

Income Tax Convention on Canadian Tax and Filing Obligations 900414 C. Arsenault (613) 957-2126 24(1) Attention: 19(1) August 30, 1990 Dear Sirs: Re: Canadian Tax and Filing Obligations U.S.- Canada Tax Convention This is in reply to your letter dated March 20, 1990 to the Non-Resident Taxation Division. ... In particular we note that the Commentary on the Model Double Taxation Convention on Income and Capital in the Report of the OECD Committee on Fiscal Affairs, 1977 is consistent with the view that USCo has a permanent establishment in Canada. ...

HBW4125I7A F- Canada-Italy Income Tax Convention on Pensions Unedited CRA Tags 3 19(1) David R. Senécal   (613) 957-2074   HBW 4125-I7 March 26, 1990 Pursuant to your request of March 10, 1990, please find enclosed certain documentation dealing with the recent amendments to the Canada-Italy Tax Convention as they pertain to the tax treatment of pensions paid by the Italian government to residents of Canada. ...

4 January 1990 Ministerial Letter 90M01068- Convention fiscale avec la France- demande de renseignements Unedited CRA Tags n/a 19(1) E.E. ... Cette demande est présentée en vertu de l'article 25 de la Convention entre le Canada et la France en matière d'impôts sur le revenu. ...

27 June 1990 Ruling HBW4125J1A F- Canada-Japan Income Tax Convention on Residence Status of Charitable Organization Unedited CRA Tags n/a 24(1) David Senécal   (613) 957-2074   HBW 4125-J1 Attention: 19(1) June 27, 1990 Dear Sirs: This is further to our letter of March 8, 1990, concerning whether a charitable organization would be considered to be a "resident of a contracting state" for purposes of the residence definition in the tax treaty Canada has with Japan. The Japanese competent authority has concurred with Canada's position that charitable and other exempt organizations are "residents of a contracting state" for purposes of the Canada-Japan Income Tax Convention. ...