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Income Tax Convention- Exemption Unedited CRA Tags Canada–U.S. Tax Convention Canada-U.S. ... Income Tax Convention ("Convention") Enclosed, for your information and use, are copies of our recent correspondence with 19(1) of the legal firm 24(1) in Montreal concerning 19(1) claim for an exemption from Canadian income tax under the Convention. ...

7 July 1990 Income Tax Severed Letter- Deductibility of expenses relating to a convention to be held aboard a cruise ship Unedited CRA Tags 20(10) Dear Sirs: This is in reply to your letter of May 23, 1990, concerning the deductibility of expenses relating to a convention to be held aboard a cruise ship. The Department's position as set out in paragraph 2 of Interpretation Bulletin IT-131R2 is that a convention held during an ocean cruise is considered as being held outside the territorial scope of the organization. Since subsection 20(10) of the Income Tax Act requires the convention to be held at a location that can reasonably be regarded as consistent with the territorial scope of the organization it is our view that the expenses relating to a convention that your clients propose to hold during an ocean cruise (a cruise to Alaska is considered an ocean cruise) would not be deductible by the members. ...

24 July 1990 Income Tax Severed Letter ACC9404- Deductibility of Convention Expenses 24(1) 900982 W.P. Guglich (613) 957-2102 Attention: 19(1) JUL 24 1990 Dear Sirs: This is in reply to your letter of May 23, 1990, concerning the deductibility of expenses relating to a convention to be held aboard a cruise ship. ... Since subsection 20(10) of the Income Tax Act requires the convention to be held at a location that can reasonably be regarded as consistent with the territorial scope of the organization it is our view that the expenses relating to a convention that your clients propose to hold during an ocean cruise (a cruise to Alaska is considered an ocean cruise) would not be deductible by the members. ...

2003 Ruling 2003-0032923- Article X(2)(a) US Convention & Drupa Also released under document number 2003-00329230. ... Reasons: XXXXXXXXXX is a resident of the U.S. pursuant to A.IV(1) of the Convention. ... Herein "Act" means the Income Tax Act, R.S.C. 1985 c.1 (5th Supplement), as amended to the date hereof and "Convention" means the Canada-United States Income Tax Convention (1980). ...

31 July 1990 External T.I. 9003435 F- Canada-USSR Tax Convention- Deemed USSR Residence Unedited CRA Tags 14(a), 14(1), 2(b), 2(c)   G. ... If it is determined that     19(1)     is a resident of the USSR under paragraph 1 or 2 of Article 4 of the Convention for a particular year, the provisions of Article 12 of the Convention will be available to him for the year.  On the other hand, if it is determined that     19(1)     is a resident of Canada under paragraph 2 of Article 4 of the Convention for a year, the provisions of Article 12 of the Convention will not be available to him for the year. ...

7 December 1990 Income Tax Severed Letter- Canada-Netherlands Income Tax Convention Unedited CRA Tags Canada–Netherlands Income Tax Convention, Art. 3, 4, OECD Model Double Taxation Convention of 1977 Dear Mr. ... In our view, the wording of paragraph 3 of Article 4 of the Canada- Netherlands Income Tax Convention has the same effect. ... Where agreement cannot be reached, the corporation will not be a resident of either State for most purposes of the Convention. ...

19 May 1987 Income Tax Severed Letter 5-3225- [Article XVII of the Canada-UK Tax Convention] XXXX D. ... With regard to 1985, paragraph 1 of Article XVII of the Canada-United Kingdom Tax Convention (1978) (the "Convention") as it read before its amendment on April 6, 1986 permits the United Kingdom to tax Canadian-sourced pensions received by a resident of the United Kingdom. ... As you are aware, Article XVII of the Convention was amended effective April 6, 1986. ...

21 November 2007 External T.I. 2007-0259631E5- Art 21(5)(b) Canada Norway Income Tax Convention Principal Issues: Whether the remuneration of seafarers aboard a ship which does repair work in respect of a site where activities are carried on in connection with the exploration or exploitation of the seabed and subsoil and their natural resources situated in Canada is exempt from Canadian income tax pursuant to subparagraph 5(b) of the Canada-Norway Income Tax Convention? ... In order for the seafarers to fall under paragraph 5(b) of the Canada-Norway Income Tax Convention, the profits of the Norwegian enterprise that employs them must be derived from the transportation of supplies or personnel. ... Consequently, the salary and wages of the Norwegian seafarers is subject to Canadian income tax pursuant to paragraph 5(a) of the Canada-Norway Income Tax Convention, unless the exception in the last sentence thereof applies. ...

Principales Questions: Mise sur pied d'une réserve pour financer le versement d'allocations de retraite Position Adoptée: Entente peut constituer une convention de retraite. ... Selon le paragraphe 207.6(1) de la Loi de l'impôt sur le revenu (ci-après la «Loi»), les biens déterminés d'une convention de retraite sont réputés être les biens d'une fiducie non testamentaire qui est réputée avoir été constituée à la date d'établissement de ladite convention. Les cotisations versées à une convention de retraite ainsi que les revenus de la fiducie de convention de retraite sont assujettis à un impôt remboursable de 50 %. ...

Principales Questions: Application des conventions fiscales auxquelles le Canada est parti à l'égard des lois fiscales provinciales. ... Veuillez noter toutefois que les conventions fiscales canadiennes ne visent, en ce qui concerne le Canada, que " les impôts qui sont perçus par le gouvernement du Canada en vertu de la Loi de l'impôt sur le revenu; " (voir, par exemple, le paragraphe 2 de l'Article II de la Convention fiscale Canada- États-Unis). Les conventions fiscales canadiennes sont donc sans effet à l'égard des impôts perçus en vertu d'une loi fiscale provinciale et ce, que ces impôts soient perçus ou non par le gouvernement fédéral. ...