Exempt U.S. Organizations Organisations Américaines Exonérées

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Exempt U.S. Organizations Organisations Américaines Exonérées Exempt U.S. Organizations Under Article XXI of the Canada – United States Tax Convention Organisations américaines exonérées Selon l’article XXI de la convention fiscale entre le Canada et les États-Unis Revised Révisé le March 31, 2021 31 mars 2021 T4016 Rev.21 Clients who want a Letter of Exemption should write to the Les clients qui désirent obtenir une lettre d’exonération doivent Sudbury Tax Centre at the following address: envoyer leur demande directement au Centre fiscal de Sudbury à l’adresse suivante : Non-Resident Withholding Section Division des retenues de non-résidents Canada Revenue Agency Agence du revenu du Canada Article XXI Article XXI Post Office Box 20000, Station A Case postale 20000, succursale A Sudbury ON P3A 5C1 Sudbury ON P3A 5C1 For more information about Letters of Exemption, call us at Pour plus de renseignements concernant les lettres 1-855-284-5946 (Canada and the United States), or d’exonération, communiquez avec nous en composant 613-940-8499 (Outside Canada and the United States), or fax le 1-855-284-5947 (Canada et É.-U.), ou le 613-940-8500 de us at 1-866-765-8460 (Canada and the United States) or partout ailleurs. Par télécopieur au 1-866-765-8460 (Canada et 1-705-677-7712 (Outside Canada and the United States). et É.-U.) ou au (705) 677-7712 de partout ailleurs. The U.S. organizations listed in this guide are approved for the Les organisations américaines énumérées dans ce guide ont exemption from Canadian Non-Resident Tax under Article XXI, une exonération de l’impôt canadien des non-résidents aux paragraphs 1 and 2 of the Canada – U.S. Income Tax termes des paragraphes 1 et 2 de l’article XXI de la convention Convention with effect to March 31, 2021. fiscale conclue entre le Canada et les États-Unis, en date du 31 mars 2021. Letter of Exemption Requirements: Exigences pour une lettre d’exemption : Paragraph 1 Paragraphe 1 Under Paragraph 1 of Article XXI, we require the following En vertu du paragraphe 1 de l’article XXI, les renseignements information prior to issuing a Letter of Exemption: suivants sont nécessaires pour émettre une lettre d’exemption : Articles of incorporation (to verify the purpose of the Les articles de constitution (pour vérifier l’objectif de organization, the trustee information, dissolution l’organisation, renseignements sur le fiduciaire, clause clause, and the not-for-profit clause) de dissolution, et la clause à but non lucratif) A letter of favorable determination within 10 years of Une lettre de détermination favorable dans les 10 ans being issued from the Internal Revenue Service (IRS) suivant l’émission de l’Internal Revenue Service (IRS) stating that the organization is tax exempt under énonçant que l’organisation est exonérée d’impôt en 501(c)(3) of the Internal Revenue Code or Form 6166 vertu de la disposition 501(c)(3) du Code des taxes stating that the organization is recognized as a tax intérieures ou le formulaire 6166 énonçant que exempt organization per 501(c)(3) and resident in the l’organisation est reconnue comme exonérée d’impôt United States conformément à la disposition 501(c)(3) et qu’elle réside aux États-Unis Information concerning the types of income received Les renseignements sur les types de revenus from sources within Canada, and provenant de sources canadiennes, et Address of organization L’adresse de l’organisation 2 canada.ca\taxes | canada.ca\impots Paragraph 2 Paragraphe 2 Under Paragraph 2 of Article XXI, we require the following Les renseignements suivants sont nécessaires pour émettre une information prior to issuing a Letter of Exemption: lettre d’exemption en vertu du paragraphe 2 de l’article XXI: A letter from the IRS stating that the plan is tax Une lettre de l’IRS indiquant que le plan est exempté exempt pursuant to the Internal Revenue Code d’impôt en vertu du Code des taxes intérieures Plan documents are required to verify the: Des documents relatifs au régime sont également nécessaires pour vérifier la : i) non-diversion of funds i) non-réaffectation des fonds ii) dissolution clause ii) une clause de dissolution iii) trustee information iii) des renseignements sur les fiduciaires iv) effective date of the trust, trustee signature, and iv) la date d’entrée en vigueur de la fiducie, la signature des fiduciaires v) name and address of the plan v) le nom et l’adresse du régime Individual Retirement Accounts (IRAs) are also exempt under Les comptes de retraite individuelle (CRI) sont également Paragraph 2 of Article XXI. In order for an IRA plan to qualify exemptés au titre du paragraphe 2 de l’article XXI. Pour qu’un for purposes of a Letter of Exemption, the CRI soit admissible à une lettre d’exemption, le dépositaire ou la custodian/trust/individual must provide the CRA with the fiducie doit fournir à l’ARC les renseignements qui suivent : following information: The name of the beneficial owners of the IRAs Le nom des propriétaires réels des CRI The Tax Identification Number of the beneficial Le numéro d’identification aux fins de l’impôt des owners propriétaires réels The addresses of the beneficial owners Les adresses des propriétaires réels A notarized affidavit as to the country of residence of Un affidavit notarié indiquant le pays de résidence du the holder of the IRAs and either détenteur des CRI, et soit i) a hard copy of the IRAs approved adoption i) une copie papier de l’entente d’adoption agreement of an Individual Retirement approuvée de CRI du régime de retraite ou de Plan/Trust Agreement la convention de fiducie d’un particulier ii) a hard copy of the custodian’s Individual ii) une copie papier du détenteur du régime de Retirement Plan/Trust Agreement, and retraite ou de la convention de fiducie d’un particulier iii) a hard copy of the fully completed IRS Form iii) une copie papier du formulaire 5305 ou 5305A 5305 or 5305A dûment rempli de l’IRS canada.ca\taxes | canada.ca\impots 3 Article XXI Article XXI Exempt organizations Organismes exonérés 1. Subject to the provisions of paragraph 4, income derived by 1. Sous réserve des dispositions du paragraphe 4, les a religious, scientific, literary, educational, or charitable revenus gagnés par un organisme religieux, scientifique, organization shall be exempt from tax in a Contracting State but littéraire, éducatif ou de bienfaisance seront exonérés d’impôt only to the extent that such income is exempt from tax in that dans le pays signataire, s’ils sont aussi exonérés d’impôt dans other State. l’autre pays signataire. 2. Subject to the provisions of paragraph 4, income referred to 2. Sous réserve des dispositions du paragraphe 4, les in Articles X (Dividends) and XI (Interest) derived by a trust, revenus mentionnés aux articles X (dividendes) et XI (intérêts), company, organization or other arrangement that is a resident of tirés par une fiducie une société, une organisation ou un autre a Contracting State, generally exempt from income taxation in a mécanisme qui est un résident d’un État contractant, qui est taxable year in that State and operated exclusively to administer généralement exempt de l’impôt sur le revenu dans cet État au or provide pension, retirement or employee benefits shall be cours d’une année d’imposition et qui est géré exclusivement exempt from income taxation in that taxable year in the other aux fins administrer des fonds ou de verser des prestations de Contracting State. pension ou de retraite ou d’autres prestations aux employés sont exempts de l’impôt sur le revenu dans l’autre États contractant au cours de cette année d’imposition. 3. Subject to the provisions of paragraph 4, income referred 3. Sous réserve de disposition du paragraphe 4, les revenues to in Articles X (Dividends) and XI (Interest) derived by a trust, visés aux articles X (dividendes) et XI (intérêts) tirés par une company, organization or other arrangement that is a resident of fiducie, une société, une organisation ou un de l’impôt sur le a Contracting State, generally exempt from income taxation in a revenu dans cet État au cours d’une année d’imposition et qui taxable year in that State and operated exclusively to earn est géré exclusivement aux fine de gagner des revenus pour le income for the benefit of one or more of the following: bénéfice: a) An organization referred to in Paragraph 1; or a) D’une organisation visée au paragraphe 1; b) A trust, company, organization or other arrangement b) D’une fiducie, d’une société, d’une organisation ou referred to in paragraph 2; d’un autre mécanisme visé au paragraphe 2; shall be exempt from income taxation in that taxable year in the sont exempts de l’impôt sur le revenu dans l’autre État other Contracting State. contractant au cours de cette année d’imposition. 4. The provisions of paragraphs 1, 2, and 3 shall not apply 4. Les dispositions des paragraphes 1, 2 et 3 ne s’appliquent with respect to the income of a trust, company, organization, or pas à l’égard des revenue d’une fiducie, d’une société, d’une other arrangement from carrying on a trade or business or from organisation ou d’un autre mécanisme provenant de l’exercice a related person other than a person referred to in d’une activité industrielle ou commerciale ou d’une personne paragraphs 1, 2, or 3. liée, autre qu’une personne visée aux paragraphes 1, 2 ou 3. 4 canada.ca\taxes | canada.ca\impots List of U.S.
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