8 July 2002 External T.I. 2002-0131835 F - Investissements détenus à l'étranger -- attach -- Article 22
Canada could tax income and gains of a Canadian resident from a French life insurance policy
Article 22
3 November 2023 APFF Financial Strategies and Instruments Roundtable Q. 9, 2023-0976941C6 - Withholding on registered plans -- attach -- Article 22
reduced 15% withholding rate under Art. 22 of the Canada-U.S. Convention applies to TFSA and RDSP trusts
28 March 2018 External T.I. 2016-0672941E5 - Par. 2 of Norway Other Income treaty Article -- attach -- Article 22
a tax-exempt Norwegian fund received a Canadian REIT distribution that was “taxable” in Norway, so that Treaty-reduced withholding applied
28 July 2015 External T.I. 2014-0522271E5 - REIT Distribution - Article 21 Canada-Sweden Treaty -- attach -- Article 22
Treaty rate on REIT distributions to Swedish resident
6 November 1992 T.I. 922332 (September 1993 Access Letter, p. 425, ¶C248-142) -- attach -- Article 22
13 December 2011 External T.I. 2011-0416261E5 - Article XXII(4) of the Canada-U.S. Treaty -- attach -- Article 22
12 April 1995 External T.I. 9417135 - CANADIAN MUTUAL FUND TRUST-NON-RESIDENT -- attach -- Article 22
David A. Ward, "The Other Income Article of Income Tax Treaties", (1990) 38 Canadian Tax Journal 233 at 268 [quoted approvingly in Black v. The Queen, 2014 DTC 1046 [at 2882], 2014 TCC 12, briefly aff'd 2014 FCA 275 at para. 61] -- attach -- Article 22
David W. Ross, "Withholding Taxes on Retirement Compensation Arrangements", Taxation of Executive Compensation and Retirementl. XIII, No. 2, 2009, p. 801 -- attach -- Article 22
11 July 2014 External T.I. 2013-0497381E5 - REIT investment in a US IRA. -- attach -- Article 22
REIT income distributions to IRA at 15%
Pages
