Search - convention

Tax Convention (where the individual is not in Canada for more than 183 days)? ... Kreuger: Re: Application of Paragraph 2 of Article XV of the Canada-United States Income Tax Convention (the "Convention") to an Employee Stock Option Benefit This is in reply to your email letter to us of March 4, 2002 (the "Email Letter"), in which you asked us to consider the application of paragraph 2 of Article XV of the Convention to the following situation:? ... The taxpayer was a resident of the United States for purposes of the Convention.? ...

If calendar of fiscal years were intended, drafter would presumably have used different wording. 981350 XXXXXXXXXX Olli Laurikainen (613) 957-2116 Attention: XXXXXXXXXX March 25, 1999 Dear Sirs: Re: Paragraph 7(b) of Article XIII of the Canada- Switzerland Income Tax Convention (the “Convention”) This is in response to your letter wherein you request our view whether the reference to “five years” in the phrase “was a resident of Canada at any time during the five years immediately preceding such alienation” in the above provision of the Convention is a reference to five periods of 365 days immediately preceding the disposition or five calendar or taxation years immediately preceding the disposition. It is our view that the reference to “five years” in paragraph 7(b) of Article XIII of the Convention is a reference to five periods of 365 days. ...

17 November 1995 External T.I. 9517355 F- 54 lorsque quitte le Canada Unedited CRA Tags 54 245(2) Convention Barbades par. 4 et 5 Article XIV Please note that the following document, although believed to be correct at the time of issue, may not represent the current position of the Department. ... Principales Questions: interpretation 54 lorsque quitte canada Position Adoptée: convention Barbades ne s'appl. pas car aucune disp. au moment ou il quitte le Canada Raisons POUR POSITION ADOPTÉE: libellé de la Loi 5-951735 XXXXXXXXXX Carole Pronovost (613) 957-2126 A l'attention de XXXXXXXXXX Le 17 novembre 1995 Mesdames, Messieurs, Objet: Interprétation technique de l'article 54 et du paragraphe 245(2) de la Loi de l'impôt sur le revenu (ci-après la "Loi") et de l'Article XIV par. 4 et 5 de la Convention fiscale Canada-Barbades (ci-après la "Convention") La présente est en réponse à votre lettre du 4 juillet 1995 dans laquelle vous demandez notre opinion concernant l'application de l'article 54 et du paragraphe 245(2) de la Loi ainsi que des paragraphes 4 et 5 de l'Article XIV de la Convention à une situation qui se résume comme suit. ... X serait exempt d'imposition au Canada aux termes des paragraphes 4 et 5 de l'article XIV de la Convention. 4- La transaction telle que décrite ne constitue pas une opération d'évitement au sens des paragraphes 245(2) et (3) de la Loi. ...

From the Perspective of the Canada-United States Income Tax Convention (a) An Agreement between Two Federal Governments Only The Convention is an agreement between the Government of Canada and the Government of the United States of America. ... Therefore, taxes referred to in the Convention generally mean federal income taxes unless it is stated otherwise in a provision of the Convention. ... It is therefore apparent that provincial taxes are not taken into consideration in paragraph 6 of Article XXIX B of the Convention. ...

Income Tax Convention (1980) (the "Convention"). The exception in (2) is due to the fact that the software development work is performed in the U.S. ... We also agree that the payments described in (3) and (4) are royalties and thus are subject to a reduced withholding rate of 10% under Article XII(2) of the Convention. ... Thus the fee described in (5) in our view is subject to withholding at 10% under Article XII(2) of the Convention. ...

Aylward                      920300 Subject: Article X of the Canada-Switzerland Income Tax Convention (1976) (the "Convention")  This is in response to your memorandum dated January 29, 1992 concerning the interpretation of paragraph 6 of the above Article.  ... Paragraph 6 of the Convention provides that the term "earnings" for the purposes of determining branch tax:      "... does not include profits attributable to a permanent establishment in Canada of a company which is a resident of Switzerland earned in a year during which the business of the company was not carried on principally in Canada. ... In our view these other criteria would also be relevant in determining whether or not the business of a company is carried on principally in Canada for the purposes of paragraph 6 of Article X of the Convention.  ...

Stalker July 12, 2002 Dear XXXXXXXXXX: Re: Article 21 of the Canada-Poland Tax Convention (the "Convention") This is in reply to your facsimile to us dated July 6, 2002, requesting our views regarding the above-noted subject matter. ... We confirm that in determining whether or not the estate or trust income is taxable in Poland, the impact of paragraph 2 of article 23 of the Convention is not considered. ...

Harding           957-2111            Attention:  19(1) March 18, 1992 Dear Sirs: Re:  Canada-Norway Income Tax Convention (the "Convention") This is in reply to your letter of January 30, 1992 wherein you requested clarification of our position concerning the receipt of rents by a lessor who is a resident of Norway for the use of moveable property in Canada. ... Generally rental payments for movable property used in Canada and received by a corporation resident in Norway, by virtue of Article 6 of the Convention, will be exempt from tax in Canada unless the corporation carries on business in Canada through a permanent establishment. ...

Income Tax Convention, 1980 We have been asked to review the Commentary to the Canada- U. ... Under Article XVIII(3) of the Convention, however, the term pensions includes a pension or retirement plan. ... Another rule of interpretation relevant to question 1) is found in Article 111(2) of the Convention. ...

La convention fiscale Canada-Roumanie (ci-après la "Convention") ne prévoit aucun allégement d'impôt à l'égard des frais de gestion, ni ne traite spécifiquement de ce type de revenu. 6. L'article 21 de la Convention stipule ce qui suit: Autres revenus 1. ... Peut-on considérer que les frais de gestion sont visés par l'article 21 de la Convention? ...