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31 May 1984 Income Tax Severed Letter 5-6250-]Article IV of the Canada-United Kingdom Income Tax Convention] C. ... Tax Convention, the Treaty contains no specific reference to place of incorporation. ... Canada) relating to the taxes which are the subject of the Convention. ...

26 July 1988 Income Tax Severed Letter 5-5492 F- [Entente d'échelonnement du traitement et convention de retraite] M. Shea-DesRosiers (613) 957-8953 Le 26 juillet 1988 Messieurs, Objet: Entente d'échelonnement du traitement et convention de retraite La présente fait suite à votre lettre du 22 Janvier 1988 concernant le sujet ci-haut mentionné. ... " Par conséquent, un tel régime ne peut constituer une "convention de retraite" même si l'employé peut retarder la réception des sommes investies dans le régime jusqu'à la date de cessation de ses services ou de sa retrsite, puisqu'une entente d'échelonnement du traitement est expressément exclue de la définition de "convention de retraite" au paragraphe 248(1) de la Loi. ...

26 May 2009 External T.I. 2009-0316841E5 F- Convention de retraite, crédit d'impôt étranger Unedited CRA Tags 207.5; 149(1)q.1); 126; 20(11) Principales Questions: Est-ce qu'une fiducie de convention de retraite peut déduire un impôt étranger payé sur un revenu non tiré d'une entreprise? ... Conformément à l'alinéa 149(1)q.1), aucun impôt en vertu de la partie I n'est payable sur le revenu imposable d'une fiducie de convention de retraite. ... Selon le paragraphe 207.7(1), une fiducie de convention de retraite doit payer, pour chaque année d'imposition de la fiducie, un impôt remboursable en vertu de la partie XI.3 de la Loi égal au montant calculé en vertu de ce paragraphe. ...

Income Tax Convention- Employee's Salary Reimbursed by Registered Charity 901575 R.S. ... Tax Convention (1980) (the Convention). You described the hypothetical fact situation as follows: 1. ... As such the remuneration would be borne by an employer resident in Canada for purposes of paragraph 2(b) of Article XV of the Convention and the exemption therein would not extend to the employee in question. ...

Income Tax Convention Article XIII, Paragraph 9] T.B. Kuss (613) 957-2117 Attention: XXXX October 8, 1992 Dear Sirs: Re: Canada- U.S. ... Income Tax Convention (the "U.S. Convention") to the following hypothetical situation. 1. ... Convention (the "Paragraph") should provide relief in respect of the capital gains, however the extent of that relief is unclear. ...

Income Tax Convention (1980) (the Convention). You describe the facts as follows: I. ... For purposes of the Convention, specifically paragraph 2 of Article IV thereof, Mr. ... However, pursuant to paragraph 2(a) of Article XVIII of the Convention, the aggregate Part I tax payable by Mr. ...

30 March 1993 Income Tax Severed Letter 9303490- Young Presidents Organization Convention Expenses Unedited CRA Tags 9 18(1)(a) 18(1)(b) 18(1)(h) 67 Please note that the following document, although believed to be correct at the time of issue, may not represent the current position of the Department. ... RESPONSE #5 It is always a question of fact to be determined in each case as to whether a training or convention expense is on account of capital or income, whether it is personal, or whether it is reasonable in the circumstances. ... The Department's current general positions on training expenses and convention expenses are stated in Interpretation Bulletins IT-357R2 dated November 6, 1989 and IT-131R2 dated November 24, 1989, respectively. ...

13 December 1990 Internal T.I. 902529 F- Canada-Sweden Income Tax Convention on Taxation of Insurance Policy Unedited CRA Tags n/a 24(1) 902529   J.P. ... Furthermore, the provisions of the Canada-Sweden Income Tax Convention may be applicable to override the provisions of the Income Tax Act of Canada. ... We would caution that many of the comments in these publications are general in nature and that, when considering any particular circumstance, reference should be made to the Income Tax Act of Canada and the Canada-Sweden Income Tax Convention. ...

7 August 1990 Income Tax Severed Letter- Calculation of gains exclusion in Article XIII of the Canada-U.S. 1980 Tax Convention Unedited CRA Tags Canada–U.S. Tax Convention Canada-U.S. Tax Treaty:Art. XIII Dear Sirs: Re: Calculation of Gains Exclusion in Article XIII of the Canada-U.S. 1980 Tax Convention This is in reply to your letter dated May 15, 1990. We do not agree with your interpretation of paragraph 9 of Article XIII of the Canada-United States Income Tax Convention, 1980 (the "Treaty"). ...

10 January 1992 Roundtable, 9122140- Convention entre actionnaires Unedited CRA Tags 55(3)(a)   TABLE RONDE- CGA- 10 JANVIER 1992 Agent: P. Diguer Dossier: 7-912214 QUESTION #9 Dans une situation similaire à la question précédente, A et B ont une convention entre actionnaires dans A Ltée comportant des clauses visées par le paragraphe 251(5)b) de la loi (ex: obligation d'acheter et de vendre advenant certains événements comme le retrait des affaires) et que cette convention est reconduite pour la détention des actions de B Ltée.  ... Le Ministère est-il d'accord avec une telle conclusion si les clauses des conventions ne sont pas visées par la position contenue au IT-64R2? ...