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Income Tax Convention? Position: No Reasons: In our view, the payments are business profits under the Convention. ... Income Tax Convention (the "Convention") limits the rate of Canadian tax on these payments to 15%. ... Therefore, the 15% limit under Article XVIII(2) of the Convention does not apply to the Taxpayer. ...

Reasons: See subparagraph 3(g) of Article XXVI of the Convention. XXXXXXXXXX 2002-012414 S. ... Consequently, such a QDOT would not be considered resident in Canada unless the special provision of paragraph 5 of Article XXIX B of the Convention applied. ... However, we feel that the provision of subparagraph 3(g) of Article XXVI of the Convention may have application to the case at hand. ...

Tax Convention Canada-U.S. Tax Treaty:Art. XV December 14, 1992 International Tax Programs Rulings Directorate Directorate K.B. ... Income Tax Convention (the "Convention") and since they are dealt with in that Article they are not subject to Article XXII of the Convention. ... Since the Convention does not define salary or wages, paragraph 2 of Article III of the Convention provides that any term not defined in the Convention shall, unless the context otherwise requires, have the meaning it has under the Act. ...

Article 19(1)(a) of the Canada-Italy Income Tax Convention (1977) (the "Convention") provides that remuneration, other than a pension, paid by a Contracting State to an individual in respect of services rendered to that State shall be taxable only in that State. ... Thus, in our view the taxpayer meets the prerequisite in Article 9(1) of being a resident of Italy for purposes of the convention. ... As provided for in subsection 8(3) of the Canada-Italy Income Tax Convention Act, 1980, in the event of any inconsistency between the provisions of the Convention and the provisions of any other law, the provisions of the Convention prevail to the extent of the inconsistency. ...

Tax Convention Canada-U.S. Tax Treaty:Art. XXIV:5(a) File No 921358 24(1) 957-2125 D. ... Tax Convention Paragraph 5(a) of Article XXIV of the Convention This is in reply to your letter of April 23, 1992 wherein you requested our interpretation of how Article XXIV, paragraph 5(a) applies to determine the extent to which Canada and the United States may tax a certain type of royalty income. ... In essence your inquiry raises the question of whether the flow through rules with respect to income emanating from U.S. resident trusts, under paragraph 2 of Article XXII of the Convention will apply for the purposes of Article XXIV of the Convention concerning the elimination of Double Taxation. ...

La définition de convention de retraite au paragraphe 248(1) de la Loi est applicable après le 8 octobre 1986.  ... L'autre régime connu comme étant le régime existant est réputé ne pas être une convention de retraite. Commme le régime existant n'est pas une convention de retraite, les dispositions concernant les RPE continueront de s'appliquer. ...

Income Tax Convention (the "Convention") issued by the U.S. government and agreed to by the Department of Finance. ... S. credits, as required by paragraphs 4(b) and 5(c) of Article XXIV of the Convention, allowed for Canadian taxes paid or accrued. ... S. income tax return and the application of U.S. tax credits in accordance with Article XXIV of the Convention. ...

TABLE RONDE SUR LA FISCALITÉ FÉDÉRALE APFF- CONGRÈS 2006 Question 17 "Earn-out" vs. convention Canada/É.U. ... A bénéficie de l'exemption retrouvée à l'article XIII de la convention fiscale entre le Canada et les États-Unis. ... A's benefits from the exemption in Article XIII of the Canada-United States Income Tax Convention. ...

Dans une telle situation, s'il y a une convention fiscale entre le Canada et le pays étranger, l'article de la convention portant sur la résidence est utilisé pour établir un seul pays de résidence pour les fins de l'application de la convention et ainsi éviter la double imposition. Toutefois, lorsque les dispositions d'une convention fiscale font en sorte qu'un particulier résident du Canada pour les fins de la Loi est résident du pays étranger pour les fins de la convention, la convention ne semble pas rendre le particulier un non-résident du Canada pour les fins de la Loi. ... Comme vous le savez peut-être, le Canada n'avait pas de convention fiscale avec Hong Kong. 4. ...

Convention, Protocol, Article 6(a), Articles XII of New Canada- U. S. Convention. In Saint John Shipbuilding 80 DTC 6272 it was held that payments made to a U. ... Convention defines royalties' to mean "payments of any kind received as a consideration for the use of" certain named intangible properties, it might be thought that the difficulties presented by the Saint John case would be overcome with the entering into force of the New Convention. ...