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Convention with Respect to Taxes on Income and on Capital (the “Treaty”) and for Part LIX of the Regulations. ...

For more information, see the Convention between the Government of Canada and the Government of Japan. ...

Income Tax Convention (1980) which generally override the provisions of the Act. ...

De plus, nous sommes d'avis que XXXXXXXXXX aurait un établissement stable au Canada au sens du deuxième paragraphe de l'article V de la Convention fiscale de 1980 entre le Canada et les États-Unis soit à titre de succursale ou de bureau. ...

De plus, chaque centre hospitalier négocie sa propre convention collective. ...

De plus, chaque centre hospitalier négocie sa propre convention collective. ...

However, for the purposes of Part XIII and any tax convention to which Canada is a party, an amount deemed by paragraph 260(8)(b) to be a payment of interest is deemed not to be payable on or in respect of the underlying security. ...

Selon la convention collective, les employés pourraient refuser d’utiliser l’automobile mise à leur disposition par l’employeur et décider plutôt d’utiliser leur automobile personnelle pour se rendre au travail. ...

Currently, there is no tax convention between Canada and XXXXXXXXXX. If you require assistance in determining your mother’s residency status for 1997 and 1998, you may contact your local taxation service office. ...

The Partnership withheld Part XIII tax on these interest payments at a rate of 25% on the basis that the Creditor Affiliate did not qualify for treaty benefits under the Convention between Canada and the United States of America with respect to Taxes on Income and on Capital (the “Treaty”) because it was not liable to tax in the U.S. within the meaning of paragraph 1 of Article IV of the Treaty and therefore, was not a resident of the U.S. for Treaty purposes. ...