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12 August 2010 External T.I. 2010-0370551E5 F - Tuck Under Transaction - Tremblay Decision

Le gain en capital réalisé par Non-Résident relativement à la disposition des actions du capital-actions de HOLDCO ne serait pas imposable au Canada en raison de l'application d'une convention fiscale. e) HOLDCO serait finalement liquidée dans OPCO. 2) Vos commentaires relativement à la Situation Donnée Vous faites d'abord référence à la décision La Reine c. ...

6 November 2014 External T.I. 2014-0528521E5 F - Payment of management fees by employer

Nous comprenons toutefois que votre interrogation concerne un régime qui ne constituerait ni une entente d'échelonnement du traitement (« EET »), ni une convention de retraite (« CR ») au sens du paragraphe 248(1). ...

26 March 2013 External T.I. 2014-0523251E5 F - Acquisition of control and amalgamation

Les contrats, la convention de fusion et le certificat de fusion ne contiendraient aucune mention de l'heure des transactions ou de la fusion. ...

10 March 2014 Internal T.I. 2013-0493971I7 F - Application of section 120.4

Le paragraphe 103(1) Le paragraphe 103(1) permet d'effectuer un nouveau partage du revenu d'une société de personne lorsqu'il est raisonnable de considérer que la convention de partage a pour objet principal de réduire les impôts. ...

4 December 2013 Internal T.I. 2013-0489051I7 - Personal-Use-Property & Article XIII(9)

Tax Convention ("Treaty") as it pertains to personal-use-property. ...

17 May 2012 Roundtable, 2012-0444141C6 - International Initiatives - ILBD

Canada is currently the Chair of Working Party 6, which is responsible for maintaining and updating the OECD Model Tax Convention (MTC), so we will focus our update on that CFA sub-body. ...

15 April 2014 External T.I. 2014-0527231E5 F - Acquisition of control and amalgamation

Les contrats, la convention de fusion et le certificat de fusion ne contiendraient aucune mention de l'heure des transactions ou de la fusion. ...

30 October 2012 Ontario CTF Roundtable Q. 8, 2012-0462841C6 - Ontario CTF Q8 Residency of a Trust

Included in the draft legislation is a proposed amendment to section 4.3 of the Income Tax Conventions Interpretation Act, applicable after March 4, 2010. ...

17 October 2012 External T.I. 2012-0438691E5 - Carrying on Business in Canada

Paragraph 1 of Article VII of the Canada-United States Tax Convention (the treaty) stipulates that business profits may be taxed in Canada if the non-resident carries on business in Canada through a permanent establishment. ...

30 September 2011 Internal T.I. 2011-0402871I7 - Taxation of accrued interest on immigration

However, investment income paid by a Canadian source and received by a non-resident would normally be subject to withholding tax of 25% under Part XIII of the Act unless reduced by tax conventions. ...

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