Search - convention
Results 3721 - 3730 of 4111 for convention
Administrative Letter
18 August 1989 Administrative Letter 57806 F - Taxation of Deferred Annuities
in addition, they do not consider the effect of any relevant income tax convention. ...
Technical Interpretation - Internal
6 April 1990 Internal T.I. 59047 F - Withholding Tax - Contracts with U.S. Corporation for Maintenance of Computer Software and Hardware
Income Tax Convention (1980) (the "Canada-U.S. treaty") would be reduced from 25% to 10% by virtue of Article XII of the Canada-U.S. treaty. ...
Administrative Letter
13 February 1990 Administrative Letter 58886 - Fonds d'aide aux anciens employés
Si l'employeur contribuait au fonds, le régime pourrait être considéré comme une convention de retraite, une fiducie d'employés ou une entente d'échelonnement du traitement, entre autres, dépendant des dispositions exactes du fonds. 5. ...
Miscellaneous severed letter
13 February 1990 Income Tax Severed Letter 5-8886 F - [Fonds d'aide aux anciens employés]
Si l'employeur contribuait au fonds, le régime pourrait être considéré comme une convention de retraite, une fiducie d'employés ou une entente d'échelonnement du traitement, entre autres, dépendant des dispositions exactes du fonds. 5. ...
Miscellaneous severed letter
18 December 1989 Income Tax Severed Letter AC59092 - Amounts Received from Various U.S. Plans
Income Tax Convention which are intended to prevent the double-taxation of income. ...
Miscellaneous severed letter
13 February 1990 Income Tax Severed Letter AC58886 F - Fonds d'aide aux anciens employés
Si l'employeur contribuait au fonds, le régime pourrait être considéré comme une convention de retraite, une fiducie d'employés ou une entente d'échelonnement du traitement, entre autres, dépendant des dispositions exactes du fonds. 5. ...
Miscellaneous severed letter
Income Tax Severed Letter AC58886F F
Si l'employeur contribuait au fonds, le régime pourrait être considéré comme une convention de retraite, une fiducie d'employés ou une entente d'échelonnement du traitement, entre autres, dépendant des dispositions exactes du fonds. 5. ...
Miscellaneous severed letter
18 March 1992 Income Tax Severed Letter 9206635 - Loan Guarantee Fee and Shareholder Benefit
Income Tax Convention (1980). You believe that the proposed assessment is founded upon Question 3 of the Revenue Canada Round Table Discussion that took place at the 43rd Tax Conference held in November 1991 in Toronto. ...
Miscellaneous severed letter
18 August 1989 Income Tax Severed Letter 5-7806 - Taxation of deferred annuities
In addition, they do not consider the effect of any relevant income tax convention. ...
Technical Interpretation - Internal
16 May 2022 Internal T.I. 2022-0923111I7 - THRP - Meaning of “promoting” and “supporting
Therefore, assuming Condition 1 of the QTHE definition is otherwise met, it is our view that the particular eligible entity may be a QTHE if the total of all amounts, each of which is the eligible entity’s qualifying revenue for the prior reference period for any of the first qualifying period to the thirteenth qualifying period (but including only one of the tenth qualifying period or the eleventh qualifying period) was earned primarily from providing equipment consulting services for conventions or similar events that fall within either or both of subparagraphs (b)(iv) or (xx) of subsection 8901.1(2) of the Regulations (i.e., Condition 2 is met). ...