Search - convention

Before we address your first query, we must first clarify the Department's position on the taxation of foreign embassy employees under the provisions of the Income Tax Act (the "Act") and the Canada-Netherlands Income Tax Convention (1986) the ("Convention"). ... Under the Canada-Netherlands convention, the broadest exemption is provided if an international law or a special agreement will apply to exempt the individual.  ... In this latter case, Canada will provide a tax credit as required by Articles 22(4) and 22(5)(a) of the convention for any Netherlands' taxes paid. ...

Vous mentionnez que dans toute compagnie privée où l'on retrouve plusieurs actionnaires, il est de pratique courante que ces derniers signent entre eux une convention d'actionnaires.  ... Il est fréquent, dans les conventions d'actionnaires, de retrouver des dispositions restreignant le transfert et la vente des actions pour les fins des objectifs mentionnes ci-dessus.  ... L'offre dont il est question est sujette à une condition suspensive et, le jour où l'une des conditions visées par la convention se produit, l'offre devient opposable à l'actionnaire concerné. ...

Pour être une convention de retraite (la "convention"), un régime ou un mécanisme doit prévoir une "cotisation" par un employeur. ... En vertu du paragraphe 207.6(2) de la Loi, le contrat de rente est le bien déterminé et sera réputé être le bien de la convention. Ainsi, en vertu du paragraphe 207.6(1) de la Loi, le bien déterminé de la convention est réputé être détenu en fiducie et le dépositaire de la convention est réputé être le fiduciaire de la fiducie. ...

Income Tax Convention (1978) (the "convention") in the context of the hypothetical fact situation described below. ... All of the assets of Opco constitute property other than immovable property. within the meaning of Article XIII of the Convention. ... However, we are not in agreement with your views as to the interpretation of that provision of the Convention. ...

Your assessments for 1984 and 1985 have made allowance for the exemption provided in the Convention. ... For the period from January 1, 1986 to April 5, 1986 Article XVII of the Convention as it read prior to the amendment would apply to the payments you received from XXX. ... Please find attached the relevant provisions of the Convention. We hope the above is of assistance to you. ...

Your assessments for 1984 and 1985 have made allowance for the exemption provided in the Convention. ... For the period from January 1, 1986 to April 5, 1986 Article XVII of the Convention as it read prior to the amendment would apply to the payments you received from XXX. ... Please find attached the relevant provisions of the Convention. We hope the above is of assistance to you. ...

Tax Convention (1980), where applicable, does modify the position outlined in 1 above. ... In this context, see Article IV of the Convention. (c) A U. S. resident consulting firm that has employees who are providing services in Canada, whether a proprietorship, partnership or corporation, would normally not be subject to the provisions of Articles XIV and XVII of the 1980 Convention. ... In the event of any inconsistency between provisions of the Act and an international tax convention, the provisions of the convention will normally prevail. 5. ...

Income Tax Convention (1978) (the "Convention") in the context of the hypothetical fact situation described below. ... All of the assets of Opco constitute property other than immovable property, within the meaning of Article XIII of the Convention. ... However, we are not in agreement with your views as to the interpretation of that provision of the Convention. ...

Income Tax Convention (the 'Convention') with respect to taxes to be withheld in 1987 from XXXX tier I and tier 2 benefit payments for you and your spouse. It is assumed that you are both Canadian residents for purposes of the Convention. ... Your foreign tax credit is limited to the amount allowable by the Convention. ...

Vous mentionnez que dans toute compagnie privée où l'on retrouve plusieurs actionnaires, il est de pratique courante que ces derniers signent entre eux une convention d'actionnaires. ... Il est fréquent, dans les conventions d'actionnaires, de retrouver des dispositions restreignant le transfert et la vente des actions pour les fins des objectifs mentionnes ci-dessus. ... Puisqu'une convention d'actionnaires incluant une ou plusieurs des différentes clauses décrites ci-dessus pourraient être une transaction projetée, nous ne ferons aucun commentaire qui y soit directement relié. ...