Search - convention

In addition, please confirm whether paragraph 3 of Article XXIV of the Canada-United States Income Tax Convention, 1980 (the "Convention"), which provides for source rules for the purposes of applying that article, would force both countries to adopt the same sourcing rules for the application of the Convention. ... Our opinion as to the territorial source of income constituted by a benefit derived from an employee stock option as set forth above applies in respect of situations covered by the Canada- United States Income Tax Convention, 1980. ... Where a person considers that the actions of one or both of the Contracting States result or will result for him in taxation not in accordance with the Convention, the person may apply to the competent authority pursuant to Article XXVI of the Convention which provides a mechanism whereby such actions can be considered by the Contracting States with a view to avoiding by agreement of the Contracting States taxation which is not in accordance with the Convention. ...

Tax Convention Canada-U.S. Tax Treaty:Art. VI, XXX 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. ... In the case of a recipient who is a resident of the United States, if a position consistent with that applied to resident recipients of delay rentals had been taken so as to require a Part I return under subsection 2(3) and related subparagraph 115(1)(a)(iii.1) of the Act, the U.S. recipient would have been tax-exempt on such delay rentals (treated as proceeds of disposition of a resource property) by virtue of Article VIII of the Canada-United States Income Tax Convention, 1942 (the "1942 Convention"). 1985: The transitional provisions of Article XXX(5) of the Canada-United States Income Tax Convention, 1980 (the "1980 Convention") provide a U.S. resident with the tax treatment which is most beneficial under the 1942 Convention or the 1980 Convention. Post-1984: Delay rentals received by a U.S. resident are, except for 1985, subject to Canadian taxation as permitted by Article VI of the 1980 Convention whether taxed as proceeds of disposition of a Canadian resource property under Part I of the Act or taxed as rents or similar payments under Part XIII. ...

Tax Convention Canada-U.S. Tax Treaty:Art. XII 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. ... Income Tax Convention (1980) (the "Convention") Article XII Royalties on Motion Pictures This is in reply to your memorandum of May 1, 1989 wherein you are concerned about our position not to tax payments in respect to videotapes of motion picture films under the Convention. ... The wording in the brackets in paragraph 3 Article XII of the Convention may create some ambiguity since it was not clear whether the words "for use in connection with television" applied only to the last term "other means of reproduction" or whether it applied to the other antecedents in the brackets. ...

Articles 1, 22 to 24 and 27 to 40 of the Vienna Convention on Diplomatic Relations (the "Diplomatic Convention"); and? ... A by Article 34 of the Diplomatic Convention. For example, there is nothing in Article 34 of the Diplomatic Convention that is dependent on the residency status of the diplomatic agent for purposes of the Act. ... Pursuant to Article 34 of the Diplomatic Convention, Mr. A is subject to tax in Canada on a limited basis; and in particular, under paragraph 34(d) of the Diplomatic Convention, Mr. ...

Vos questions 7. a) Est-ce que le Régime décrit au paragraphe 1 à 6 ci-dessus peut- être considéré comme une convention de retraite? ... c) Le fait que les parties peuvent convenir de modifier la convention dans certaines circonstances peut-il avoir un impact concernant l'application des règles des conventions de retraite? ... Nous sommes d'avis que, dans un tel cas, un tel régime est exclu de la définition de "convention de retraite". ...

Vos questions 7. a) Est-ce que le Régime décrit au paragraphe 1 à 6 ci-dessus peut-être considéré comme une convention de retraite? ... c) Le fait que les parties peuvent convenir de modifier la convention dans certaines circonstances peut-il avoir un impact concernant l'application des règles des conventions de retraite? ... Nous sommes d'avis que, dans un tel cas, un tel régime est exclu de la définition de "convention de retraite". ...

Les règles relatives aux ententes d'échelonnement de traitement ou aux conventions de retraite pourraient alors s'appliquer selon les circonstances. Conventions de retraite 13.      Une convention de retraite peut prévoir des avantages sociaux tels que soins hospitaliers, médicaments, assurance-vie, soins dentaires et visuels, soit conjointement avec des prestations de retraite après la retraite, soit par eux-mêmes, en autant que ces avantages sociaux ne fassent pas partie de régimes collectifs d'assurance-maladie ou d'assurance contre les accidents tels que prévus à l'exception contenue à l'alinéa 248(1) de la définition de "convention de retraite".      La question de savoir si des sommes reçues par un employeur et provenant d'une convention de retraite sont imposables ou non pour l'employeur en est une de fait. ...

Income Tax Convention (the Convention) even where all the members of the LLC are residents of U.S. for the purposes of the Convention. ... An LLC is not considered to be resident of the U.S. for the purpose of the Convention. ... Even if a LLC was a resident of the U.S. for the purposes of the Convention, the above position would not result in taxation that is contrary to the Convention. ...

Les Fonds A sont régis par la Convention A conclue le XXXXXXXXXX. 16. ... Toutes les modifications qui seront apportées à la Convention A sont énoncées dans l'ébauche de convention proposée datée du XXXXXXXXXX. 24. ... Les amendements à la Convention A s'appliqueront à tous les détenteurs d'unités des Fonds visés par ces conventions à la date d'entrée en vigueur des amendements et seront effectués conformément au pouvoir de la gérante et du fiduciaire d'amender ces conventions et qui leur est conféré en vertu du chapitre XXXXXXXXXX de la Convention A. 37. ...

Income Tax Convention March 3, 1997 R. Léger International Section Director S. ... Income Tax Convention (the "Convention"), U.S. tax is limited to 15% of the gross amount of such income. ... It should be noted that paragraph 2 of Article XXIX of the Convention shall not, by virtue of paragraph 3 of that Article, affect the obligations undertaken by the U.S. under Article XXIV of the Convention. ...