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Income Tax Convention (1980) (the "Treaty"), pensions and annuities arising in one Contracting State and paid to a resident of the other Contracting State may be taxed in that other State, but the amount of any such pension that would be excluded from taxable income in the first-mentioned State, if the recipient were a resident thereof, shall be exempt from taxation in that other State. ...

À noter que le montant de la retenue d'impôt prévue au paragraphe 212(1) de la Loi pourrait être modifié par l'application de la Convention fiscale entre le Canada et les États-Unis d'Amérique. ...

Lorsque la période d'absence d'un particulier est prolongée et que l'individu n'est pas tenu, en vertu de son contrat de travail ou d'une convention collective régissant son emploi, de remplir ses fonctions d'emploi durant cette période, le particulier n'est pas considéré comme " employé " par son employeur durant cette période, malgré le fait qu'il puisse conserver son statut d'employé. ...

However, where such a ruling is not available, but a legal opinion from foreign counsel has been provided stating that the distribution is not taxable in the United States, the CCRA, through its function as Canadian Competent Authority and under the Exchange of Information provisions of the Canada-United States Income Tax Convention, will request the IRS, in its capacity as U.S. ...

Income Tax Convention require that the income of a U.S. citizen resident in Canada be separated into separate "items of income" for purposes of calculating the maximum amount that Canada will grant as a foreign tax credit. ...

Income Tax Convention (the "Treaty"), Canada's right to tax any gain realized on the disposition of the real property will be maintained. ...

FAITS Le XXXXXXXXXX, un jugement de divorce entérine une convention sur les mesures accessoires où le payeur (Monsieur) s'engage à verser à la bénéficiaire (Madame) et à son enfant une pension alimentaire de XXXXXXXXXX $ par mois. ...

Paragraph 67.1(2)(e) of the Act provides that the 50% limitation does not apply where: (a) the amount was not in respect of a conference, convention, seminar, or similar event; (b) the allowance would have been included in the employee's income but for subparagraph 6(6)(a)(i) of the Act; and (c) the amount is paid in respect of a work site in Canada that is not in an urban area of more than 40,000 people and is at least thirty kilometers from such an urban area. ...

Michel Lambert 957-8962 Le 11 octobre 2002 2002-015670 ROUND-TABLE ON FEDERAL TAXATION APFF- 2002 CONVENTION Question 3 Disbursement quota (a) When property is received by a charitable foundation as a gift subject to a direction to the effect that the property given, or property substituted therefor, is to be held by the foundation for a period of not less than 10 years, will the loss in value of the property occurring during the period of direction be considered as an amount spent for the purposes of paragraph (a) of item A.1 of the definition of disbursement quota in subsection 149.1(1) I.T.A.? ...

Michel Lambert 957-8962 Le 11 octobre 2002 2002-015682 ROUND-TABLE ON FEDERAL TAXATION APFF- 2002 CONVENTION Question 12 Tax credit for Quebec motion picture production Section 1029.8.35 of the Taxation Act allows a tax credit for Quebec motion pictures. ...