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Claude Lemelin réorganisations Chef de l'Administration des des corporations conventions fiscales (613) 957-2127 A l'attention de M. ... La convention fiscale entre le Canada et la France (ainsi que celle entre le Québec et la France) confirme par ailleurs que ces revenus sont imposables dans le pays où les prestations artistiques ou sportives sont rendues (article 17 de la convention). Les conventions fiscales sont toutefois muettes en ce qui concerne les modalités de l'imposition. 6. ...

HBW40002/4125S7 (E) F- Canada-Sweden Income Tax Convention on Pensions Unedited CRA Tags n/a 19(1) Jim Wilson   (613) 957-2063   HBW 4000-2   HBW 4125-S7 March 23, 1990 19(1) We are writing in reply to your letter dated March 15, 1990, concerning the tax treatment of certain pensions received from Sweden. Pursuant to Article 18, paragraph 1 of the Canada-Sweden Income Tax Convention, pensions arising in Sweden and paid to a resident of Canada may be taxed in both Sweden and Canada. ...

13 February 1990 Ruling HBW4125K3 F- Canada-Korea Income Tax Convention Unedited CRA Tags n/a 19(1) HBW 4125-K3   Jim Wilson   (613) 957-2063 February 13, 1990 Dear 19(1) RE:  24(1) We are writing in reply to your letter dated January 11, 1990, concerning the Canada- Korea Income Tax Convention and the status of the above-noted financial institution.  ...

23 March 1990 Income Tax Severed Letter ACC9206- Canada-Sweden Income Tax Convention on Pensions Unedited CRA Tags Canada-Sweden Tax Treaty:Art. 18:1 19(1) Jim Wilson (613) 957-2063 HBW 4000-2 HBW 4125-S7 EACC9206 March 23, 1990 19(1) We are writing in reply to your letter dated March 15, 1990, concerning the tax treatment of certain pensions received from Sweden. Pursuant to Article 18, paragraph 1 of the Canada-Sweden Income Tax Convention, pensions arising in Sweden and paid to a resident of Canada may be taxed in both Sweden and Canada. ...

21 September 1989 Income Tax Severed Letter ACC8674 F- Canada-Netherlands Income Tax Convention Unedited CRA Tags 56(1)(a), 110(1)(f)(i), 126(1)(b)(ii)(A)(III) 19(1) HBW 4125-N1   Jim Wilson   (613) 957-2063 September 21, 1989 Dear 19(1): We are writing in reply to your letter of August 17, 1989, concerning the Canada-Netherlands Income Tax Convention. ...

16 February 1988 Income Tax Severed Letter 5-2547- [Canada-Brazil Income Tax Convention (the "Treaty")] February 16, 1988 M.M. Trotier (613) 957-9795 Dear Sir: Re: Canada-Brazil Income Tax Convention (the "Treaty") This is in reply to your letter dated November 17, 1986 concerning tax sparing under Article 22 of the Treaty. ...

Income Tax Convention- Withholding Tax on RRIF Payments M. Shea-DesRosiers (613) 957-8953 19(1) April 4, 1990 Dear Sirs: Canada-U.S. Income Tax Convention ("U.S. Treaty") Withholding Tax on Payments Made under a Registered Retirement Income Fund ("RRIF") This is in reply to your letter of February 28, 1990 concerning the applicable withholding tax rate to payments made under an RRIF to a resident of the United States. ...

Income Tax Convention (1980) (the "Treaty") Article XIII, Paragraphs 2 and 4 Disposition of a Partnership Interest] Revenue Canada Taxation Head Office XXXX D.Y. ... Income Tax Convention (1980) (the "Treaty") Article XIII, Paragraphs 2 and 4 Disposition of a Partnership Interest This is in reply to your letter of December 2, 1988 concerning our interpretation of the Treaty in respect of the disposition by a U.S. resident of an interest in a partnership conducting operations in Canada through a permanent establishment where the partnership interest is not real property. ...

2 May 2001 Internal T.I. 2001-007939 F- CONVENTION D'EMISSION D'ACTIONS Unedited CRA Tags 7(1)(a) 7(2) Please note that the following document, although believed to be correct at the time of issue, may not represent the current position of the Department. ... Il a notamment soumis un document (Attach B) émanant du fiduciaire désigné par la société pour administrer la convention relative à l'émission des actions. Ce document, que le fiduciaire a émis le XXXXXXXXX, indique que la date d'attribution définitive sera établie comme suit: XXXXXXXXXX Le document ajoute que XXXXXXXXXX Le XXXXXXXXXX, une lettre du fiduciaire indique que le contribuable peut continuer de bénéficier de la convention bien qu'il ait pris sa retraite. ...

9 May 2001 External T.I. 2000-0033775- UK TAX CONVENTION DIVIDENDS Unedited CRA Tags ARTICLE 10 90(1) Please note that the following document, although believed to be correct at the time of issue, may not represent the current position of the Department. ... You are of the view that, since the income earned on the investments held within a PEP or an ISA is exempt from taxes in the U.K. the income earned on such investments should not be taxed in Canada on the basis that your client is entitled to a tax credit in respect of dividends pursuant to Article X(3)(b) of the Canada-United Kingdom Income Tax Convention (1978). ... In order to determine whether receipt of income from PEPs and ISAs may be subject to special tax treatment under the Canada-United-Kingdom Income Tax Convention (1978), we would have to review the structure of each PEP or ISA, the particular investments held therein, and any information slips related thereto. ...