Search - convention

Par exemple, une décision favorable à l’égard de la déduction pour gains en capital en vertu du paragraphe 110.6(2.1) L.I.R. pourrait être émise sous réserve que l’exception prévue à l’alinéa 110.6(14)b) L.I.R. s’applique à un droit visé par l’alinéa 251(5)b) L.I.R. prévu dans une convention d’achat-vente. c) La DDI peut également accompagner les décisions anticipées rendues, de commentaires ou de mises en garde pour informer tout lecteur du document de la position de la DDI à l’égard, entre autres, des conséquences fiscales découlant des faits, des opérations projetées, des décisions rendues ou de dispositions de la Loi faisant ou non l’objet des décisions anticipées rendues. ...

Tax Convention, as amended by the Fifth Protocol, signed on September 21, 2007. ...

5 October 2012 External T.I. 2011-0427891E5- Summer Undergraduate Research Program CRA Tags international tax conventions 150(1.1) 115(1) 115(2) 5(1) 237(1.1) 2(3) 250 56(1)(o) 56(1)(n) ITR 200(2) Principal Issues: Taxability of proposed payments to be made by a Canadian university to international undergraduate students participating in a summer undergraduate research program. ...

Dans l'arrêt Morissette (footnote 1), une cause similaire à la situation que vous nous décrivez, le juge Noël déclare que: « Il ne fait aucun doute qu'en s'engageant comme il le fit, l'appelant renonçait à la clientèle qu'il considérait être « la sienne » mais […], la loi prévoit qu'un tel engagement lorsque monnayé dans le cadre d'une cessation d'emploi, donne lieu à un revenu d'emploi. » En effet, il nous semble que la vente de la liste de clients, telle que vous nous avez décrite, cadre dans l'application de l'alinéa 6(3)c) qui prévoit qu'une somme reçue en paiement d'une obligation découlant d'une convention intervenue entre le payeur et le bénéficiaire est réputée être, pour l'application de l'article 5, une rémunération pour services rendus pendant la période d'emploi du bénéficiaire s'il est raisonnable de considérer que cette somme a été reçue à titre de contrepartie de la conclusion du contrat d'emploi. ...

The conditions for the application of subsection 402(4.1) are as follows: (a) the destination of a shipment of merchandise to a customer to whom the merchandise is sold by a corporation is in a country other than Canada or the customer to whom merchandise is sold by a corporation instructs that the shipment of merchandise be made by the corporation to another person and the customer's office with which the sale was negotiated is located in a country other than Canada, (b) the corporation has a permanent establishment in the other country, and (c) the corporation is not subject to taxation on its income under the laws of the other country, or its gross revenue derived from the sale is not included in computing the income or profit or other base for income or profits taxation by the other country, because of (i) the provisions of any taxing statute of the other country, or (ii) the operation of any tax treaty or convention between Canada and the other country, If these conditions are met, paragraph 402(4.1)(d) modifies the rules found in subsection 402(4). ...

Given that XXXXXXXXXX is a resident of the US, the dividend deemed to have been paid by XXXXXXXXXX to XXXXXXXXXX should be subject to Part XIII tax at a reduced rate of 5% pursuant to paragraph (2)(a) of Article X of the Canada-US Tax Convention. ...

XXXXXXXXXX Toutefois, en ce qui a trait à certains clients ayant investi dans les OBXXXXXXXXXX, dont la convention ne permettait pas de détenir des instruments de crédit, la contribuable achète les OBXXXXXXXXXX de ceux-ci à leur prix de base rajusté, comblant ainsi la totalité de leur perte financière dans les OBXXXXXXXXXX. ...

De plus, la Commission voit, entre autres, à l’application des conventions collectives et aux conditions de travail de l’ensemble des travailleurs et des employeurs de l’industrie de la construction. ...

The CRA in support of these OECD recommendations, and to the extent permitted by domestic law, adopted a policy to allow large corporations to provide acceptable security, in lieu of payment, when the Canadian based MNE sought the assistance of the Competent Authority for potential double taxation or taxation not in accordance to the Convention. ...

Definitions In this letter, the following terms have the meanings specified below: "Acquireco" means XXXXXXXXXX; "Aco" means XXXXXXXXXX; "Act" means the Income Tax Act, R.S.C. 1985 (5th Supp.) c.1, as amended to the date of this letter; "Bco" means XXXXXXXXXX; "Canco" means XXXXXXXXXX; "CanHoldco" means XXXXXXXXXX; "Cco" means XXXXXXXXXX- a corporation that is a predecessor to the merger described in paragraph 6; "controlled foreign affiliate" has the meaning assigned by subsection 95(1) of the Act; "CRA" means the Canada Revenue Agency; "FAPI" means "foreign accrual property income" as that term is defined in subsection 95(1) of the Act; "foreign accrual tax" has the meaning assigned by subsection 95(1) of the Act; "foreign affiliate" has the meaning assigned by subsection 95(1) of the Act; "Foreignco" means XXXXXXXXXX; "Foreignco Loan" means the interest-bearing loan to be made by US LLC to Foreignco, as described in Paragraph 12; "non-resident" has the meaning assigned by subsection 248(1) of the Act; "Paragraph" means a numbered paragraph in this letter; "Pubco" means XXXXXXXXXX; "Pubco Group" means, at any particular time, Pubco and any corporation that is controlled directly or indirectly by Pubco; "Regulations" means the Income Tax Regulations; "Targetco" means XXXXXXXXXX; "taxable Canadian corporation" has, by virtue of subsection 248(1) of the Act, the meaning assigned by subsection 89(1) of the Act; "United States" means the United States of America; "US LLC" means XXXXXXXXXX; and "US Treaty" means the Convention between Canada and the United States of America With Respect to Taxes on Income and Capital Signed on September 26, 1980 as Amended by the Protocols Signed on June 14, 1983, March 28, 1984, March 17, 1995, July 29, 1997 and September 21, 2007. ...