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In addition, nothing in this letter should be construed as confirmation, express or implied, that the CRA has reviewed or agreed to: a. the country of residence at any time of BCo, CCo or DCo for the purposes of the Act or a particular income tax convention which may be in force between Canada and another country; b. the determination of the fair market value or adjusted cost base of any property or the amount of stated capital or paid-up capital of any share referred to in this letter; or c. the income tax consequences in XXXXXXXXXX or XXXXXXXXXX. ...

La convention collective prévoit le paiement/remboursement d'un repas pour douze heures de travail et le remboursement des frais d'hébergement si les employés doivent se loger à l'extérieur pour la nuit. ...

Income Tax Convention (1980) does not prevent Canada from taxing the payment from your IRA. ...

Année 2 La CSST répond favorablement à la demande de l'employé; La CSST verse des prestations de 30 000$ relatives à l'année 1 et émet un feuillet T5007 à l'employé relativement à ces prestations; L'employeur renverse les écritures comptables relativement aux prestations d'assurance salaire versées à l'année 1 de 40 000$; La convention collective prévoit que l'employeur doit effectuer un paiement à l'employé représentant la différence entre le montant reçu de la CSST et le salaire net que l'employé aurait normalement touché s'il avait été au travail, soit 3 000$ en salaire (salaire net de 33 000$- CSST 30 000$); Lors de l'année 2, l'employeur verse le salaire régulier de 65 000$ à l'employé. ...

Une convention interviendra à cet effet entre Société A et Société B. ...

Officials of the Department of Finance and the CRA will be going to Washington towards the end of the month to meet with their American counterparts on the Fifth Protocol to the Canada-United States Income Tax Convention. ...

Income Tax Convention) of the retiring allowance and to forward that amount to the Receiver General on behalf of the non-resident. ...

.; (h) "CanSub2" is XXXXXXXXXX; (i) "NSULC" is an unlimited liability company existing under the XXXXXXXXXX (j) "taxable Canadian corporation" has the meaning assigned by subsection 89(1) of the Act; (k) "Treaty" means the Convention between Canada and the United States of America With Respect to Taxes on Income and on Capital, which was signed on September 26, 1980 and amended by subsequent protocols; (l) "Code" means the United States Internal Revenue Code; (m) "Foreign Stock Exchange" is the XXXXXXXXXX Stock Exchange; and (n) "Foreign Country" is the United States of America. ...

In this letter, unless otherwise expressly stated: a) "Austrian Tax Treaty" means the Convention Between Canada and the Republic of Austria for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with Respect to Taxes on Income and on Capital; b) "Financial Market Authority" means the Austrian Financial Market Authority; c) "CRA" means Canada Revenue Agency; d) "Custody Agreement" means the Depotbank Contract entered into on XXXXXXXXXX between the Investment Company and Aco's XXXXXXXXXX branch with respect to the appointment of and duties of Aco as custodian for the Funds and other Investment Funds; e) "Fund A" means the XXXXXXXXXX, an Austrian Publikumsfond established under the Investment Funds Act; f) "Fund B" means the XXXXXXXXXX, an Austrian Spezialfond established under the Investment Funds Act; g) "Fund Provisions" means the General Fund Provisions of XXXXXXXXXX, which govern the legal relationship between the Unitholders and Investment Company in respect of Fund B; h) "Funds" means Fund A and Fund B collectively; i) "Income Tax Regulations" means the Income Tax Regulations, C.R.C., c. 945, as amended to the date hereof; j) "Investment Company" means the XXXXXXXXXX; k) "Investment Fund" means a fund that is governed and regulated by the Investment Funds Act and the Financial Market Authority; l) "Investment Funds Act" means the Austrian Investment Fund Act of 1993 [Investmentfondsgesetz 1993]; m) "Tax Treaty" means a "tax treaty" as defined in subsection 248(1); n) "Unit" means a unit of account, representing one undivided share in the assets of an Investment Fund; and o) "Unitholder" means a person who holds Units of an Investment Fund. ...

However, if the Taxpayer was a U.S. citizen, the foreign tax credit in respect of the U.S. tax paid on the Deemed Distribution should be computed giving consideration to subparagraph 4(a) of Article XXIV of the Convention between Canada and the United States of America with Respect to Taxes on Income and on Capital. ...