Search - convention

Where such a provision is included in a treaty, the source state may tax income earned by a resident of the other state from providing services in the source state if the resident of the other state provided 183 days or more of those services in the source state in “any twelve-month period”. [8] The Convention between Canada and the United States of America with Respect to Taxes on Income and on Capital (the “Canada-U.S. ... Tax Treaty became law by An Act to amend the Canada-United States Tax Convention Act, 1984, S.C. 2007, c. 32. [2] Paragraph 3 of Article V provides: “A building site or construction or installation project constitutes a permanent establishment if, but only if, it lasts more than 12 months ...

Income Tax Convention (1980) and Canada may therefore tax them. Under paragraph 2 of Article XVIII, Canada ’s right to tax is limited to 15% ... Here, I note that tax conventions are generally given a broad construction. ... Indeed, the Income Tax Conventions Interpretation Act (the “ ITCI Act ”) seems to confirm the status of the QPP payments as pension payments. ...

  [3]            The withholding rate of 25% imposed by paragraph 212(1)(d) of the Act was reduced to 10% in accordance with the Canada-United States Income Tax Convention (1980) (the “ Convention”). ...

It argues that the Minister erred in interpreting a provision of the Convention Between Canada and the United States of America with Respect to Taxes on Income and on Capital, being Schedule I of the Canada-United States Tax Convention Act, 1984, S.C. 1984, c. 20 (“Tax Treaty”), when it determined that US charities to whom the appellant had made gifts were not “qualified donees” under subsection 149.1(1) of the Act. ...

No. 6 (Refugee Convention), namely “all persons who have committed a serious non-political crime outside the country of refuge prior to his admission to that country as a refugee” (at para. 60). ... Indeed, the absence of any enforcement mechanisms in the Convention or in the Optional Protocol to the Convention has been described as one of the weaknesses of that system (Ahani v. ... No. 31, 58 O.R.(3d) 107 (C.A.) at paras. 31-39). [134]   As for the European Convention on Human Rights (ECHR), it is clearly not binding on Canada. ...

  [39]            Fourth, the applicant alleges that the investigation was not thorough as the investigator failed to investigate and thus decide on aspects of his complaints, namely, the allegation that he was discriminated against based on nationality and sex,  and as the investigator failed to investigate and question CRA as to the purpose of the Canada-Japan Income Tax Convention Act and the Vienna Convention on Diplomatic Relations ...   [44]            As to the submission that the investigator failed to question CRA concerning the Canada-Japan tax treaty or the Vienna Convention, that is simply not borne out by the evidence.  ...

Certain classes of taxpayers can still invoke paragraph 98(5)(d) of the Income Tax Act if they meet the conditions set out in the transitional provisions. 6 Subsections 26(4) and (5), of the transitional provisions, with the relevant parts reproduced in bold, read thus in context with section 26: 26.(1) Subparagraph 98(3)(b)(ii) of the said Act is repealed and the following substituted therefor: (ii) where the amount determined under subparagraph (a)(i) exceeds the amount determined under subparagraph (a)(ii), the amount determined under paragraph (c) in respect of his undivided interest in the property; (2) Paragraph 98(3)(d) of the said Act is repealed. (3) Subparagraph 98(5)(b)(ii) of the said Act is repealed and the following substituted therefor: (ii) where the amount determined under subparagraph (a)(i) exceeds the amount determined under subparagraph (a)(ii), the amount determined under paragraph (c) in respect of the property; (4) Paragraph 98 (5)(d) of the said Act is repealed. (5) Subsections (1) to (4) are applicable with respect to property received by a member of a partnership where (a) the property was acquired by the partnership after December 4, 1985, otherwise than pursuant to an agreement in writing entered into before that date, (b) the property is received in satisfaction of an interest in the partnership acquired by the member after December 4, 1985, otherwise than (i) pursuant to an agreement in writing entered into on or before that date, or (ii) from a person with whom the member was not dealing at arm's length, where the interest in the partnership has not been acquired in an arm's length transaction after December 4, 1985, otherwise than pursuant to an agreement in writing entered into on or before that date, or (c) the property is received in satisfaction of an interest in the partnership that was owned by a corporation at a time when control thereof was acquired (otherwise than by virtue of an acquisition described in paragraph 256(7)(a) of the said Act) after December 4, 1985, otherwise than pursuant to an agreement in writing entered into on or before that date, and, for the purpose of subparagraph (b)(ii), the references to “arm's length” shall be interpreted as though the said Act were read without reference to paragraph 251(5)(b) thereof. 26.(1) Le sous-alinéa 98(3) b)(ii) de la même loi est abrogé et remplacé par ce qui suit: (ii) lorsque le montant déterminé en vertu du sous-alinéa a)(i) dépasse le montant déterminé en vertu du sous-alinéa a)(ii), le montant déterminé en vertu de l'alinéa c) relativement à sa participation indivise dans ces biens; (2) L'alinéa 98(3) d) de la même loi est abrogé. (3) Le sous-alinéa 98(5) b)(ii) de la même loi est abrogé et remplacé par ce qui suit: (ii) lorsque la somme déterminée en vertu du sous-alinéa a)(i) dépasse la somme déterminée en vertu du sous-alinéa a)(ii), la somme déterminée en vertu de l'alinéa c) relativement aux biens; (4) L'alinéa 98 (5) d) de la même loi est abrogé. (5) Les paragraphes (1) à (4) s'appliquent aux biens reçus par une personne qui était membre d'une société, à condition: a) qu'ils aient été acquis par la société après le 4 décembre 1985 autrement que conformément à une convention écrite conclue avant le 4 décembre 1985; b) qu'ils soient reçus en paiement d'une participation dans la société que le membre a acquise après le 4 décembre 1985 autrement que: (i) conformément à une convention écrite conclue avant le 5 décembre 1985, ou (ii) d'une personne avec qui le membre avait un lien de dépendance, lorsque la participation dans la société a été acquise dans le cadre d'une opération avec lien de dépendance après le 4 décembre 1985 autrement que conformément à une convention écrite conclue avant le 5 décembre 1985; ou c) qu'ils soient reçus en paiement d'une participation dans la société, qu'une corporation avait à la date, postérieure au 4 décembre 1985, où le contrôle de la corporation a été acquis- sauf s'il l'a été par suite d'une acquisition visée à l'alinéa 256(7) a) de la même loi- autrement que conformément à une convention écrite conclue avant le 5 décembre 1985. ...

Yao was not a Convention refugee or a person in need of protection. b) Ms. ... Zhang’s children were Convention refugees. [43] This meant that refugee protection was conferred on them and they became protected persons within the meaning of the IRPA. ... Conferral of refugee protection 95 (1) Refugee protection is conferred on a person when (a) the person has been determined to be a Convention refugee or a person in similar circumstances under a visa application and becomes a permanent resident under the visa or a temporary resident under a temporary resident permit for protection reasons; (b) the Board determines the person to be a Convention refugee or a person in need of protection; or (c) except in the case of a person described in subsection 112(3), the Minister allows an application for protection. [53] This list is exhaustive and is not open and flexible. ...

  [1]               The issue in this Appeal is whether the Appellant is entitled, in determining its tax payable for 2003 under the Income Tax Act (the “ Act ”), to a foreign tax credit in the amount of $3,199,601 either pursuant to subsection 126(2) of the Act or paragraph 2 of Article XXIV of the Canada- United States Tax Convention. ... Since I have determined that the Appellant is entitled to claim this credit pursuant to subsection 126(2) of the Act, and since the arguments related to the Canada – United States Tax Convention were raised as alternative arguments if the Appellant was not entitled to the foreign tax credit pursuant to subsection 126(2) of the Act it is not necessary to consider the arguments related to the Convention and these will not be addressed ...

European Convention for the Protection of Human Rights and Fundamental Freedoms, 213 U.N.T.S. 222, Art. 5(3).   ... Article 5(3) of the European Convention for the Protection of Human Rights and Fundamental Freedoms, 213 U.N.T.S. 222, provides, in the English version, that "everyone arrested or detained... shall be entitled to trial within a reasonable time or to release pending trial". Like the Charter  , the French version of the convention expresses this right by means of the word " jugée ", which in Wemhoff the European Court interpreted as referring to the termination of the trial. ...