Search - convention

Principales Questions: Routine sur convention de retraite Position Adoptée: Commentaires généraux Raisons POUR POSITION ADOPTÉE: 5-950278 XXXXXXXXXX G. Martineau A l'attention de XXXXXXXXXX Le 6 février 1995 Mesdames, Messieurs, Objet: Convention de retraite La présente est en réponse à votre lettre du 31 janvier 1995 dans laquelle vous demandez notre opinion concernant le traitement fiscal des prestations qui seront versées par une fiducie régie par une convention de retraite. ... Les montants versés par une fiducie de convention de retraite sont assujettis à une retenue d'impôt à la source. ...

29 March 2006 Internal T.I. 2006-0171171I7 F- Convention de retraite Unedited CRA Tags 67 248(1) Principales Questions: (1) Est-ce que le régime mis en place pour verser des prestations à des dirigeants de la Société est une convention de retraite? ... En effet, la fiducie ne sera pas imposée en vertu des dispositions de la Loi applicables aux conventions de retraites puisque, selon nous, le régime mis en place ne constitue pas une convention de retraite. ... Notre commentaire sur l'article 67 ne vient pas modifier notre position à l'effet que le régime ne constitue pas une convention de retraite au sens du paragraphe 248(1). ...

27 January 2011 External T.I. 2010-0384901E5- Article V, Paragraph 6(a) Canada-US Tax Convention Unedited CRA Tags Paragraph 6(a), Article V, Canada-US Tax Convention Principal Issues: Is a third party storage facility, where inventory of a U.S. resident is stored, and from where Canadian orders are shipped, deemed not to be a permanent establishment pursuant to the paragraph 6(a) of Article V of the Canada- US Tax Convention Position: Yes Reasons: Such a facility is deemed by paragraph 6(a) of Article V of the Canada- US Tax Convention not to constitute a permanent establishment if it is used solely for the purpose of storage, display, or delivery of goods belonging to the U.S. resident. XXXXXXXXXX 2010-038490 Paul Oatway January 27, 2011 Dear XXXXXXXXXX: RE: Permanent Establishment pursuant to Paragraph 6(a) of Article V of the Canada-US Convention with Respect to Taxes on Income and Capital I am writing in response to your email dated October 26, 2010 concerning the issue of whether the use of a third party storage facility in Canada by a U.S. resident company, for the purposes of storing merchandise for delivery to Canadian customers, would be a permanent establishment in Canada pursuant to the Canada-US Convention in Respect of Tax on Income and Capital (Canada-US Tax Convention). ... Article V of the Canada-US Tax Convention provides the framework for the determination of whether a resident of a Contracting State has a permanent establishment in the other Contracting State. ...

21 November 1996 External T.I. 9635065 F- CONVENTION CAN-FRANCE Unedited CRA Tags XIII 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: Est-ce que la limite d'impôt de 25% du montant du gain prévue au par. 3 de l'art XIII de la Convention Canada-France doit être calculée en fonction du gain en capital ou du gain encaital imposable? Position Adoptée: Gain en capital Raisons POUR POSITION ADOPTÉE: Libellé de art XIII de la Convention. 5-963506 XXXXXXXXXX R. ...

Income Tax Convention on Taxation of Estates Unedited CRA Tags n/a 19(1) File No. 5-9194   G. ... Income Tax Convention, 1980 U.S. Estate Taxes This is in reply to your letter dated December 4, 1989. ... The US competent authority pursuant to Article XXVI of the Canada-United States Income Tax Convention, 1980 is:      Mr. ...

25 October 2000 External T.I. 2000-0017065 F- CONVENTION DE RETRAITE ET ASSURANCE Unedited CRA Tags 207.6(2) 207.5 56(1)x) 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. ... Position Adoptée: Non Raisons POUR POSITION Alinéa 207.6(2)d) de la Loi XXXXXXXXXX 2000- 001706 Michel Lambert À l'attention de XXXXXXXXXX Le 25 octobre 2000 Mesdames, Messieurs, Objet: Convention de retraite financée par une police d'assurance La présente fait suite à votre lettre du 23 mars 2000 dans laquelle vous demandez notre interprétation concernant les disposition de la Loi de l'impôt sur le revenu (la «Loi») relativement aux conventions de retraite. ... Puisque les montants sont réputés reçus par le bénéficiaire, nous sommes d'avis que la fiducie de convention de retraite n'a pas d'impôt de la partie XI.3 de la Loi à payer sur les montants provenant de l'intérêt dans la police. ...

10 November 2000 External T.I. 1999-0008335 F- inclusion revenu exonéré- convention fiscale Unedited CRA Tags 56 110(1)f) 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. ... Vous mentionnez que cette rente est exonérée de l'impôt sur le revenu par l'effet de la disposition de l'article 18 de la Convention Fiscale Canada-France. ... Par conséquent, malgré le fait qu'une rente de retraite puisse être exonérée de l'impôt canadien en vertu d'une convention fiscale, le montant doit être inclus au revenu en vertu de l'article 56 de la Loi. ...

26 November 2001 External T.I. 2001-0110975- Residence under an income tax convention Unedited CRA Tags 5907(1) Please note that the following document, although believed to be correct at the time of issue, may not represent the current position of the CCRA. ... Principal Issues: Whether person was "liable to tax" for the purposes of the residence article of an income tax convention. Position: Position is under review Reasons: 2001 TEI Round Table Question 14 Residence Under a Tax Convention It has been suggested that the CCRA view regarding the meaning of the phrase "liable to tax" in the residence article of a tax convention is at odds with the interpretation given to the same phrase by the Internal Revenue Service of the United States. ...

26 June 1990 Ministerial Correspondence 5901004 F- Pension and Annuity Payments under Canada-Trinidad and Tobago Income Tax Convention Unedited CRA Tags n/a 24(1) File No. 5-901004   D.S. Delorey   (613) 957-3495 Attention: 19(1) June 26, 1990 Dear Sirs: Re: Article XIII  Canada-Trinidad and Tobago Income Tax Agreement (the "Trinidad Convention") This is in reply to your letter of May 28, 1990 concerning the meaning to be given to the terms "pension" and "annuity" for the purposes of Article XIII of the Trinidad Convention. ... For the purposes of interpreting reciprocal tax conventions, we generally take the view that the term "pension" refers to a payment that is to be made periodically for the life of (or the greater part of the life of; e.g., to age 90) the recipient, unless a definition in a particular treaty dictates otherwise. ...

VIII, 6 Canada-US Tax Convention Unedited CRA Tags Art. VIII, 6 Canada-US Tax Convention Principal Issues: Are determinations under paragraph VIII, 6 made on a property-by-property basis or as an aggregated class? Position: property-by-property basis Reasons: Language of the Convention, treatment of similar provisions under the Income Tax Act. XXXXXXXXXX 2011-042853 Eli Kae Moore February 14, 2012 Dear XXXXXXXXXX, Re: 183 day test in Paragraph 6, Article VIII of the Convention Between Canada and the United States of America With Respect to Taxes on Income and on Capital We are responding to your electronic message of November 18, 2011 in which you requested the Canada Revenue Agency's views regarding the application of the 183 day test in Article VIII, paragraph 6, of the Canada-US Tax Convention. ...