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4 January 1990 Ministerial Letter 90M01068 - Convention fiscale avec la France - demande de renseignements

4 January 1990 Ministerial Letter 90M01068- Convention fiscale avec la France- demande de renseignements Unedited CRA Tags n/a 19(1) E.E. ... Cette demande est présentée en vertu de l'article 25 de la Convention entre le Canada et la France en matière d'impôts sur le revenu. ...

27 June 1990 Ruling HBW4125J1A F - Canada-Japan Income Tax Convention on Residence Status of Charitable Organization

27 June 1990 Ruling HBW4125J1A F- Canada-Japan Income Tax Convention on Residence Status of Charitable Organization Unedited CRA Tags n/a 24(1) David Senécal (613) 957-2074 HBW 4125-J1 Attention: 19(1) June 27, 1990 Dear Sirs: This is further to our letter of March 8, 1990, concerning whether a charitable organization would be considered to be a "resident of a contracting state" for purposes of the residence definition in the tax treaty Canada has with Japan. The Japanese competent authority has concurred with Canada's position that charitable and other exempt organizations are "residents of a contracting state" for purposes of the Canada-Japan Income Tax Convention. ...

31 May 1990 Income Tax Severed Letter ACC9105 - Canada-Japan Income Tax Convention

31 May 1990 Income Tax Severed Letter ACC9105- Canada-Japan Income Tax Convention 19(1) HBW 4125-J1 David Senécal (613) 957-2074 Attention May 31, 1990 Dear 19(1) We are writing further to our letter of March 6, 1990 and 19(1) recent telephone enquiry to our office concerning the application of the Canada-Japan Income Tax Convention to charitable and other non-profit organizations. ...

Income Tax Severed Letter AC59107R F - Convention du 17 décembre 1984

Income Tax Severed Letter AC59107R F- Convention du 17 décembre 1984 5-9107 A. Lebeau (613) 957-4363 Le 22 janvier 1990 Maitre, Objet: 24(1) 19(1) Convention du 17 décembre 1984 La présente fait suite à vos lettres du 6 et 16 novembre 1989 requérant le bureau principal de reconsidérer sa position du 8 septembre 1989 relativement au sujet mentionné ci-dessus. ...

31 May 1990 Income Tax Severed Letter ACC9106 - Canada-U.S. Income Tax Convention - Treatment of Certain Pensions

Income Tax Convention- Treatment of Certain Pensions 19(1) HBW 4125-U3-1 (Article 18) Jim Wilson (613) 957-2063 May 31, 1990 Dear 19(1) We are writing in reply to your letter dated May 10, 1990, concerning the tax treatment of certain pensions received from Canada. ... Thus, pursuant to paragraph Article 18 of the Canada-United States Income Tax Convention, it is not taxable in the United States. ...

26 March 1990 Income Tax Severed Letter ACC9205 - Canada-Italy Income Tax Convention on Pensions

26 March 1990 Income Tax Severed Letter ACC9205- Canada-Italy Income Tax Convention on Pensions Unedited CRA Tags 3 19(1) David R. Senécal (613) 957-2074 HBWW 4125-17 EACC9205 March 26, 1990 Pursuant to your request of March 10, 1990, please find enclosed certain documentation dealing with the recent amendments to the Canada-Italy Tax Convention as they pertain to the tax treatment of pensions paid by the Italian government to residents of Canada. ...

31 May 1990 Income Tax Severed Letter RRRR410 - Application of the Canada-Japan Income Tax Convention to charitable and other non-profit organizations

31 May 1990 Income Tax Severed Letter RRRR410- Application of the Canada-Japan Income Tax Convention to charitable and other non-profit organizations Unedited CRA Tags none David Senécal (613) 957-2074 Attention: May 31, 1990 Dear: xxxxx We are writing further to our letter of March 6, 1990 and xxxxx recent telephone enquiry to our office concerning the xxxxx of the Canada-Japan Income Tax Convention to charitable and other non-profit organizations. ...

5 February 1990 Income Tax Severed Letter ACC8730 - Competent Authority Request under Canada-Finland Tax Convention

5 February 1990 Income Tax Severed Letter ACC8730- Competent Authority Request under Canada-Finland Tax Convention Unedited CRA Tags none TELEX MESSAGE EACC8730 Originator: B. FIORAVANTI Date: 5/02/90 Branch: LEGISLATION Building: MACDONALD Room Number: 1000 Telephone Number: 957-2073 Other Destination: FINLAND 123241 FIMIN SF Attention: 19(1) Message: RE: 19(1) COMPETENT AUTHORITY REQUEST UNDER CANADA- FINLAND TAX CONVENTION OUR INTERNATIONAL AUDITS DIVISION HAS WRITTEN TO YOU ON APRIL 14, 1988, AND FURTHER ON NOVEMBER 2, 1988, AND JUNE 1, 1989. ...

23 July 1990 Income Tax Severed Letter EACC9492 F - Canada-Korea Income Tax Convention

23 July 1990 Income Tax Severed Letter EACC9492 F- Canada-Korea Income Tax Convention Unedited CRA Tags n/a 19(1) HBW 4125-K3 David R. ... In our capacity as the Canadian competent authority for the purposes of the Canada-Korea Income Tax Convention, we have informed the Korean authorities of our view 24(1) We will communicate with you further, once we have received a reply from the Korean authorities. ...

4 January 1990 Income Tax Severed Letter ACC8884 F - Convention fiscale avec la France

4 January 1990 Income Tax Severed Letter ACC8884 F- Convention fiscale avec la France 19(1) E.E. ... Cette demande est présentée en vertu de l'article 25 de la Convention entre le Canada et la France en matière d'impôts sur le revenu. ...

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