On October 24, 2012, the CRA released a technical interpretation which confirmed that no withholding tax applied on commission fees paid to a US insurance broker for certain customer information (2012-0457951E5). Briefly, the facts involved a Canadian insurance broker (Canco) paying commissions to an unrelated United States (US) insurance broker (USCo) for certain customer information. Some of USCo’s customers (in the US) wished to arrange insurance products for certain assets in Canada. USCo did not carry on business in Canada, or otherwise have a permanent establishment in Canada. The CRA concluded that the payment for this customer information would, in the first instance, attract 25% withholding tax under s. 212(1)(d)(ii) (i.e., as a payment for industrial or commercial experience). However, the CRA further confirmed that such payments should be exempt under Articles VII and XII(3)(c) of the Canada-US treaty, assuming USCo is a tax resident of the US and otherwise qualifies for benefits under that treaty.