(d)-(j.1)

Table of Contents

(d)-(j.1)
Paragraph 212(1)(d) - Rents, royalties, etc.
Cases(4)
See Also(11)
Administrative Policy(15)
Articles(3)
Subparagraph 212(1)(d)(i)
Cases(3)
See Also(5)
Administrative Policy(15)
Articles(4)
Subparagraph 212(1)(d)(ii)
See Also(1)
Administrative Policy(4)
Subparagraph 212(1)(d)(iii)
See Also(1)
Administrative Policy(6)
Subparagraph 212(1)(d)(iv)
Administrative Policy(1)
Subparagraph 212(1)(d)(v)
Administrative Policy(3)
Subparagraph 212(1)(d)(vi)
See Also(6)
Administrative Policy(28)
Articles(2)
Subparagraph 212(1)(d)(viii)
Administrative Policy(1)
Articles(2)
Subparagraph 212(1)(d)(ix)
Administrative Policy(2)
Paragraph 212(1)(h) - Pension benefits
Cases(2)
Administrative Policy(2)
Paragraph 212(1)(i)
Cases(1)
See Also(1)
Administrative Policy(1)
Articles(1)
Paragraph 212(1)(j.1) - Retiring allowances
Cases(1)
Administrative Policy(1)
Paragraph 212(1)(l) - Registered retirement savings plan payments
Administrative Policy(2)
Paragraph 212(1)(q)
Administrative Policy(1)
Paragraph 212(1)(r) - Registered education savings plan
Administrative Policy(1)

Paragraph 212(1)(d) - Rents, royalties, etc.

Cases

Vauban Productions v. The Queen, 75 DTC 5371, [1975] CTC 511 (FCTD), aff'd 79 DTC 5186, [1979] CTC 262 (FCA)

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Words and Phrases
royalties

The Queen v. Farmparts Distributing Ltd., 80 DTC 6157, [1980] CTC 205 (FCA)

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MNR v. C.I. Burland Properties Ltd., 68 DTC 5220 (SCC)

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Words and Phrases
rent

United Geophysical Co. of Canada v. MNR, 61 DTC 1099 (Ex Ct)

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rent
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Tax Topics - General Concepts - Agency company's business not carried on as agent for shareholder 148
Tax Topics - Income Tax Act - Section 115 - Subsection 115(1) - Paragraph 115(1)(a) - Subparagraph 115(1)(a)(ii) U.S. equipment rentals not attributable to Canadian services 135

See Also

The Principal Commissioner of Income Tax-6 v. M.Tech India P. Ltd., ITA 890/2015

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Patricia & Daniel Blais O/A Satronics Satellites v The Queen, 2010 TCC 361, 2010 DTC 1271 [at 3904] . (Informal Procedure)

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Angoss International Ltd. v. The Queen, 99 DTC 567 (TCC)

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Hasbro Canada Inc. v. The Queen, 98 DTC 2129 (TCC)

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Words and Phrases
know-how substantially all

Entré Computer Centers Inc. v. The Queen, 97 DTC 846 (TCC)

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Tax Topics - General Concepts - Substance 96

Viceroy Rubber and Plastics Ltd. v. MNR, 93 DTC 347 (TCC)

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Tax Topics - General Concepts - Substance substance based on analysis of agreement 91

Grand Toys Ltd. v. MNR, 90 DTC 1059 (TCC)

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Words and Phrases
royalty

Canpar Holdings Ltd. v. Saskatchewan (Minister of Energy and Mines) (1987), 60 Sask R 128 (C.A.)

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Tax Topics - Income Tax Act - Section 9 - Nature of Income amounts received were revenue notwithstanding on-payment obligation 205

MNR v. Paris Canada Films Ltd., 62 DTC 1338, [1962] CTC 538 (Ex Ct)

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Words and Phrases
royalties rent

Warsh & Co. Ltd. v. MNR, 62 DTC 247 (TAB)

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Tax Topics - General Concepts - Evidence 63

C.I.R. v. Longmans Green & Co., Ltd. (1932), 17 TC 272 (K.B.D.)

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Administrative Policy

16 August 2017 Internal T.I. 2017-0701291I7 - Exclusive Distributorship Rights

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Tax Topics - Income Tax Act - Section 212 - Subsection 212(1) - Paragraph 212(1)(d) - Subparagraph 212(1)(d)(i) Farmparts likely excluded application to product distributorship right/product name on product not a valuable use of trademark 507
Tax Topics - Income Tax Act - Section 56.4 - Subsection 56.4(1) - Restrictive Covenant a lump sum paid to a non-resident for granting an exclusive right to distribute its product in Canada was for a restrictive covenant 264
Tax Topics - Income Tax Act - Section 212 - Subsection 212(1) - Paragraph 212(1)(i) a lump sum paid to a non-resident for granting an exclusive right to distribute its product in Canada was subject to s. 212(1)(i) withholding 207
Tax Topics - Treaties - Income Tax Conventions - Article 12 lump sum paid for distributorship rights was not a royalty 243

13 February 2017 External T.I. 2015-0570011E5 - Compensation by non-resident-loss of rental income

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Tax Topics - Income Tax Act - Section 216 - Subsection 216(1) damages can be eligible for a s. 216 election 103

3 October 2014 Internal T.I. 2014-0532051I7 - Rent and Part XIII Tax

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Tax Topics - Income Tax Act - Section 247 - New - Subsection 247(2) non-commercial arrangement not subject to s. 247 99
Tax Topics - Income Tax Act - Section 3 - Paragraph 3(a) - Business Source/Reasonable Expectation of Profit rents from personal rental property not required to be reported 112

27 March 2014 External T.I. 2013-0512921E5 - Withholding tax on relicensing fee

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14 January 2013 External T.I. 2012-0443561E5 F - Part XIII re: royalties paid for tv program

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Tax Topics - Income Tax Act - Section 212 - Subsection 212(1) - Paragraph 212(1)(d) - Subparagraph 212(1)(d)(i) payments based on TV production costs came within s. 212(1)(d)(i) 193
Tax Topics - Income Tax Act - Section 212 - Subsection 212(1) - Paragraph 212(1)(d) - Subparagraph 212(1)(d)(vi) copyright exception applicable to use of TV format in producing a Canadianized TV production 112

4 December 2012 Internal T.I. 2011-0431871I7 - Part XIII and Procurement Fees

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24 May 2011 External T.I. 2007-0246981E5 - Subsection 212(1)

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19 January 2012 External T.I. 2011-0414341E5 F - Déf revenu brut location Partie XIII

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Tax Topics - Income Tax Act - Section 216 - Subsection 216(4) election permits withholding only on net amount remitted by agent-manager to NR owner 271

26 July 2010 External T.I. 2009-0349481E5 F - 212(1)d)(i)-Marque de commerce utilisée au Canada

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4 December 1995, November TEI Round Table, Q. 4, 953042

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20 December 1995 External T.I. 9526825 - ENTRY FEE PAYMENTS & WITHHOLDING TAX

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93 C.P.T.J. - Q.27

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81 C.R. - Q.24

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IT-303 "Know-How and Similar Payments to Non-Residents"

IT-494 "Hire of Ships and Aircraft from Non-Residents"

Articles

Raj Juneja, "Taxation of equity derivatives", 2015 CTF Annual Conference paper

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Scheuermann, "Income and Commodity Tax Aspects of Acquiring and Exploiting Technology", 1991 Conference Report, c. 45.

Fryers, "'Net Serve! One to Come!' (The Net Profits Interest in the Oil and Gas Industry - An In-Depth Analysis)", 1988 Canadian Petroleum Tax Journal, Spring 1988, p. 121

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Tax Topics - Income Tax Act - Section 9 - Computation of Profit 17

Subparagraph 212(1)(d)(i)

Cases

The Queen v. St. John Shipbuilding & Dry Dock Co. Ltd., 80 DTC 6272, [1980] CTC 352 (FCA)

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Tax Topics - Treaties - Income Tax Conventions - Article 12 122

The Queen v. Farmparts Distributing Ltd., 80 DTC 6157, [1980] CTC 205 (FCA)

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Words and Phrases
use plan

Quality Chekd Dairy Products Association v. MNR, 67 DTC 5303 (Ex Ct)

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See Also

Zainul and Shazma Holdings Ltd. o/a Holiday Inn Hinton v. The Queen, 2004 DTC 3015, 2004 TCC 527 (Informal Procedure)

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Brad-Lea Meadows Ltd. v. MNR, 90 DTC 1269 (TCC)

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Tax Topics - General Concepts - Onus 64

Grand Toys Ltd. v. MNR, 90 DTC 1059 (TCC)

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ITC of Canada Ltd. v. Min. of Rev., [1979] CTC 277 (S.C.O.)

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Words and Phrases
use

Technical Tape Corp. v. MNR, 64 DTC 428 (TAB)

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Tax Topics - Income Tax Act - Section 248 - Subsection 248(1) - Property 74

Administrative Policy

16 August 2017 Internal T.I. 2017-0701291I7 - Exclusive Distributorship Rights

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Tax Topics - Income Tax Act - Section 212 - Subsection 212(1) - Paragraph 212(1)(d) lump sum non-contingent payment for distributorship right was not a royalty 105
Tax Topics - Income Tax Act - Section 56.4 - Subsection 56.4(1) - Restrictive Covenant a lump sum paid to a non-resident for granting an exclusive right to distribute its product in Canada was for a restrictive covenant 264
Tax Topics - Income Tax Act - Section 212 - Subsection 212(1) - Paragraph 212(1)(i) a lump sum paid to a non-resident for granting an exclusive right to distribute its product in Canada was subject to s. 212(1)(i) withholding 207
Tax Topics - Treaties - Income Tax Conventions - Article 12 lump sum paid for distributorship rights was not a royalty 243

18 November 2013 Internal T.I. 2011-0399581I7 F - Application of section 212(1)(d) ITA

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Tax Topics - Income Tax Act - Section 212 - Subsection 212(1) - Paragraph 212(1)(d) - Subparagraph 212(1)(d)(viii) cost-sharing agreement with catch-up payment provisions qualified 87
Tax Topics - Treaties - Income Tax Conventions - Article 12 contingent payments came within broad Treaty definition of royalty 132

14 January 2013 External T.I. 2012-0443561E5 F - Part XIII re: royalties paid for tv program

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Tax Topics - Income Tax Act - Section 212 - Subsection 212(1) - Paragraph 212(1)(d) payments based on production costs of a television program were a royalty 139
Tax Topics - Income Tax Act - Section 212 - Subsection 212(1) - Paragraph 212(1)(d) - Subparagraph 212(1)(d)(vi) copyright exception applicable to use of TV format in producing a Canadianized TV production 112

4 December 2012 Internal T.I. 2011-0431871I7 - Part XIII and Procurement Fees

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27 August 2012 External T.I. 2011-0416181E5 - US internet publisher - CDN resident advertiser

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2 August 2012 External T.I. 2011-0422781E5 - Part XIII tax-fee to use on-line trading program

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Income Tax Technical News, No. 23, 18 June 2002

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Tax Topics - Treaties - Income Tax Conventions - Article 12 89

6 June 1994 External T.I. 9337485 F - PARTIE XIII-DROIT D'UTILISATION DE LOGICIELS INFORMATI

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23 January 1998 980005

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26 April 1995 External T.I. 9502165 - SYSTEMS/OPERATING SOFTWARE

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Tax Topics - Income Tax Act - Section 212 - Subsection 212(1) shrink wrap exception applied to systems software 83

12 September 1994 External T.I. 9319685 - WITHHOLDING TAX- COMPUTER SOFTWARE ROYALTES

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20 April 1994 Internal T.I. 9409740 - WITHHOLDING TAX - SOFTWARE MAINTENANCE FEES

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93 C.R. - Q. 29

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Tax Topics - Treaties - Income Tax Conventions - Article 12 48

6 March 1991 T.I. (Tax Window, No. 1, p. 12, ¶1136)

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6 April 1990 T.I. (September 1990 Access Letter, ¶1441)

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Tax Topics - Income Tax Regulations - Regulation 105 - Subsection 105(1) 75

Articles

Turro, "U.S. Government Grapples with Treatment of Income from Software, while Industry Interests Battle among Themselves", Tax Notes International, Vol. 8, No. 25, June 20, 1994, p. 1615.

Boidman, "Continuing Cross-Border Software Controversy", Tax Management International Journal, February 11, 1994, p. 90.

K.J. Murray, "Computer Software: Canadian and Cross-Border Issues", 1993 Conference Report, C. 27

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Chapin-Fortin, "Revenue Canada Hard on Software", CA Magazine, December 1993, p. 30.

Subparagraph 212(1)(d)(ii)

See Also

Hasbro Canada Inc. v. The Queen, 98 DTC 2129 (TCC)

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4 December 2012 Internal T.I. 2011-0431871I7 - Part XIII and Procurement Fees

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21 September 2012 External T.I. 2012-0457951E5 - Fee for Information

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11 April 1995 External T.I. 9419675 - PAYMENT FOR SERVICES

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16 March 1993 T.I. (Tax Window, No. 30, p. 15, ¶2478)

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Subparagraph 212(1)(d)(iii)

See Also

Hasbro Canada Inc. v. The Queen, 98 DTC 2129 (TCC)

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24 September 2015 External T.I. 2013-0495611E5 - Withholding on incentive payments to non-residents

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Tax Topics - Income Tax Regulations - Regulation 100 - Subsection 100(1) - Remuneration no withholding on payment to non-resident employee of 3rd party 143
Tax Topics - Income Tax Regulations - Regulation 200 - Subsection 200(1) T4A reporting of payments to non-resident employee of 3rd party 84

4 December 2012 Internal T.I. 2011-0431871I7 - Part XIII and Procurement Fees

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27 August 2012 External T.I. 2011-0416181E5 - US internet publisher - CDN resident advertiser

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11 April 1995 External T.I. 9419675 - PAYMENT FOR SERVICES

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2 March 1995 Internal T.I. 9433667 - WITHHOLDING TAX ON OIL MARKETING FEES

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16 March 1993 T.I. (Tax Window, No. 30, p. 15, ¶2478)

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Subparagraph 212(1)(d)(iv)

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4 December 2012 Internal T.I. 2011-0431871I7 - Part XIII and Procurement Fees

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Subparagraph 212(1)(d)(v)

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3 December 2019 CTF Roundtable Q. 10, 2019-0824461C6 - Earnout payments to non-residents

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21 April 2015 External T.I. 2013-0494251E5 - 128.1(4) and Part XIII tax on future payments

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Tax Topics - Income Tax Act - Section 128.1 - Subsection 128.1(4) - Paragraph 128.1(4)(b) right to client list utilization payments 115
Tax Topics - Treaties - Income Tax Conventions - Article 12 client list utilization payments to U.S. resident 180

4 December 2012 Internal T.I. 2011-0431871I7 - Part XIII and Procurement Fees

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Subparagraph 212(1)(d)(vi)

See Also

Rogers Communications Inc. v. Society of Composers, Authors and Music Publishers of Canada, 2012 SCC 35, [2012] 2 S.C.R. 283

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Entertainment Software Association v. Society of Composers, Authors and Music Publishers of Canada, 2012 SCC 34, [2012] 2 S.C.R. 231

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Tax Topics - Statutory Interpretation - Legislative History 266

Syspro Software Ltd. v. The Queen, 2003 DTC 931, 2003 TCC 498

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Angoss International Ltd. v. The Queen, 99 DTC 567 (TCC)

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Tax Topics - Income Tax Act - Section 212 - Subsection 212(1) - Paragraph 212(1)(d) lump sum payment for a non-exclusive licence was similar to royalty 45
Tax Topics - Treaties - Income Tax Conventions - Article 12 43

Apple Computer, Inc. v. Mackintosh Computers Ltd.; Apple Computer, Inc. v. 115778 Canada Inc., [1990] 2 S.C.R. 209

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Bishop v. Stevens, [1990] 2 S.C.R. 467

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5 January 2018 External T.I. 2017-0697811E5 - Paragraph 212(1)(d)(vi)

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5 November 2014 External T.I. 2013-0506191E5 - copyright photographs

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Tax Topics - Income Tax Act - Section 212 - Subsection 212(5) payments for photos before incorporation into TV program were exempt 109

2014 Ruling 2012-0462801R3 - Application of Part XIII

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1 May 2014 External T.I. 2013-0514291E5 F - Redevances sur une oeœuvre musicale dans un film

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Tax Topics - Income Tax Act - Section 212 - Subsection 212(5) s. 212(5) exclusion does not apply to copyright royalty for music used in film 114

14 January 2013 External T.I. 2012-0443561E5 F - Part XIII re: royalties paid for tv program

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Tax Topics - Income Tax Act - Section 212 - Subsection 212(1) - Paragraph 212(1)(d) payments based on production costs of a television program were a royalty 139
Tax Topics - Income Tax Act - Section 212 - Subsection 212(1) - Paragraph 212(1)(d) - Subparagraph 212(1)(d)(i) payments based on TV production costs came within s. 212(1)(d)(i) 193

23 November 2012 External T.I. 2012-0441091E5 - Software License Agreement

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23 August 2012 External T.I. 2011-0427181E5 - Computer Software Licence Fee

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3 May 2011 IFA Roundtable, 2011-0404511C6 - 212(1)(d)(vi)

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26 May 2011 External T.I. 2010-0354921E5 F - 212(1)d)(vi) - Exemption redevance droit d'auteur

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2011 Ruling 2011-0399141R3 - Software Distribution, Medium

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13 June 2003 External T.I. 2003-0018975 - Royalty and copyright

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30 October 2002 External T.I. 2002-0147545 - Royalty-Reproduction Distribution

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23 January 1998 Internal T.I. 9730076 - COPYRIGHT ROYALTIES

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16 February 1996 External T.I. 9512725 - PART XIII - PAYMENTS FOR RIGHT TO BROADCAST

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17 August 1995 External T.I. 9419825 - 7661-1 PART XIII SOFTWARE DISTRIBUTOR ROYALTIES

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3 August 1994 External T.I. 9108855 - WITHHOLDING TAX COMPUTER SOFTWARE ROYALTIES

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1994 Canadian Tax Foundation "Comments on Withholding Tax Rules on Imported Software" 9430560

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26 February 1993 T.I. (Tax Window, No. 29, p. 19, ¶2448)

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14 October 1992 Rulings Tax Seminar Central Region 9230057

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Tax Topics - Treaties - Income Tax Conventions - Article 12 69

October 1992 Central Region Rulings Directorate Tax Seminar, Q. L (May 1993 Access Letter, p. 231)

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17 August 1995 External T.I. 9419825 - 7661-1 PART XIII SOFTWARE DISTRIBUTOR ROYALTIES

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12 March 1992 External T.I. 5-910839 -

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Tax Topics - Income Tax Act - Section 17 - Subsection 17(1) 64

4 March 1992 Memorandum (Tax Window, No. 17, p. 11, ¶1781)

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Tax Topics - Treaties - Income Tax Conventions - Article 12 27

13 February 1992 Memorandum (Tax Window, No. 16, p. 22, ¶1744)

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4 January 1991 T.I. (Tax Window, Prelim. No. 3, p. 15, ¶1086)

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1990 Answers Provided by Scarborough District Office (May 1990 Access Letter, ¶1200, Q. 03)

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88 C.R. - F.Q.41

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86 C.R. - Q.13

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Articles

Brown, "The Canadian Income Tax Treatment of Computer Software Payments", 1994 Canadian Tax Journal, Vol. 42, No. 3, p. 593.

D'Aurelio, "International Issues: A Revenue Canada Perspective", 1990 Conference Report, c. 44, under "Copyright Royalties"

Subparagraph 212(1)(d)(viii)

Administrative Policy

18 November 2013 Internal T.I. 2011-0399581I7 F - Application of section 212(1)(d) ITA

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Tax Topics - Income Tax Act - Section 212 - Subsection 212(1) - Paragraph 212(1)(d) - Subparagraph 212(1)(d)(i) seriatim benchmark lump sums, although not royalties, came within s. 212(1)(d) 154
Tax Topics - Treaties - Income Tax Conventions - Article 12 contingent payments came within broad Treaty definition of royalty 132

Articles

Biasio, "Cost Sharing in the 1990s and Beyond: Part 2", International Tax Planning, 1997 Canadian Tax Journal, Vol. 45, No. 1, p. 131.

Tremblay, "Canadian International Tax Considerations", 1997 International Tax Planning, Vol. VI, No. 1, p. 364.

Subparagraph 212(1)(d)(ix)

Administrative Policy

2007 Ruling 2006-0211991R3 - Part XIII Tax

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Tax Topics - Treaties - Income Tax Conventions - Article 5 bareboat charter not giving rise to PE in Canada 152

8 February 1993 Memorandum (Tax Window, no. 29, p.18, ¶2421)

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Paragraph 212(1)(h) - Pension benefits

Cases

The Queen v. Sun Life Assurance Co. of Canada, 80 DTC 6333, [1980] CTC 418 (FCA)

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Forest v. The Queen, 80 DTC 6149 (FCTD)

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Administrative Policy

13 February 2015 External T.I. 2014-0541961E5 - RPP and CPP payments-former employee of Consulate

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IT-76R2 "Exempt Portion of Pension when Employee has been a Non-Resident"

Paragraph 212(1)(i)

Cases

Pangaea One Acquisition Holdings XII S.A.R.L. v. Canada, 2020 FCA 21

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Tax Topics - Income Tax Act - Section 56.4 - Subsection 56.4(1) - Restrictive Covenant payment to another shareholder for its agreement to join in a share sale was for a restrictive covenant 235

See Also

Pangaea One Acquisition Holdings XII S.À.R.L. v. The Queen, 2018 TCC 158, aff'd 2020 FCA 21

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Tax Topics - Income Tax Act - Section 56.4 - Subsection 56.4(1) - Restrictive Covenant agreement with another shareholder to enter into a share sale with a 3rd party was a restrictive covenant 208

Administrative Policy

16 August 2017 Internal T.I. 2017-0701291I7 - Exclusive Distributorship Rights

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Tax Topics - Income Tax Act - Section 212 - Subsection 212(1) - Paragraph 212(1)(d) - Subparagraph 212(1)(d)(i) Farmparts likely excluded application to product distributorship right/product name on product not a valuable use of trademark 507
Tax Topics - Income Tax Act - Section 212 - Subsection 212(1) - Paragraph 212(1)(d) lump sum non-contingent payment for distributorship right was not a royalty 105
Tax Topics - Income Tax Act - Section 56.4 - Subsection 56.4(1) - Restrictive Covenant a lump sum paid to a non-resident for granting an exclusive right to distribute its product in Canada was for a restrictive covenant 264
Tax Topics - Treaties - Income Tax Conventions - Article 12 lump sum paid for distributorship rights was not a royalty 243

Articles

Joint Committee, "Impact of Pangaea Case", 10 August 2020 Joint Committee Submission

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Paragraph 212(1)(j.1) - Retiring allowances

Cases

The Queen v. Albino, 94 DTC 6071 (FCTD)

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Administrative Policy

20 March 2015 External T.I. 2014-0534301E5 - Canadian Withholding Tax on Retiring Allowance

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Tax Topics - Income Tax Act - Section 115 - Subsection 115(2) - Paragraph 115(2)(e) - Subparagraph 115(2)(e)(i) retiring allowance paid to non-resident for loss of non-resident employment 56
Tax Topics - Treaties - Income Tax Conventions - Article 15 retiring allowance paid to French individual for loss of non-resident employment 73
Tax Topics - Treaties - Income Tax Conventions - Article 22 retiring allowance paid to French individual for loss of non-resident employment 73

Paragraph 212(1)(l) - Registered retirement savings plan payments

Administrative Policy

10 October 2014 APFF Roundtable, 2014-0534821C6 F - Question 2 - APFF Round Table

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11 October 2013 Roundtable, 2013-0495281C6 F - Question 9 - APFF Round Table

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Tax Topics - Income Tax Act - Section 146 - Subsection 146(8.1) deemed receipt of refund of premiums for amount paid to executor, with deemed benefit to recipient spouse 266
Tax Topics - Income Tax Act - Section 146.3 - Subsection 146.3(6.1) transfer of RRIF by executor to RRIF of surviving spouse 316
Tax Topics - Income Tax Act - Section 212 - Subsection 212(1) - Paragraph 212(1)(q) direct transfer to RRIF of surviving non-resident spouse 288

Paragraph 212(1)(q)

Administrative Policy

11 October 2013 Roundtable, 2013-0495281C6 F - Question 9 - APFF Round Table

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Tax Topics - Income Tax Act - Section 212 - Subsection 212(1) - Paragraph 212(1)(l) transfer to RRSP or RRIF of surviving non-resident spouse: SIN required; payment can be made directly to RRSP/RRIF of surviving spouse in accordance with joint instructions even where no specific non-will designation is made 524
Tax Topics - Income Tax Act - Section 146 - Subsection 146(8.1) deemed receipt of refund of premiums for amount paid to executor, with deemed benefit to recipient spouse 266
Tax Topics - Income Tax Act - Section 146.3 - Subsection 146.3(6.1) transfer of RRIF by executor to RRIF of surviving spouse 316

Paragraph 212(1)(r) - Registered education savings plan

Administrative Policy

3 June 2014 External T.I. 2013-0504641E5 - RESP payments to a non-resident person

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