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Income Tax Convention (the "Convention"). While the taxpayer's appeal was heard in the Federal Court of Appeal (92 DTC 6473) the judgement did not deal with whether a stock option benefit was remuneration. Discussion The decision in Hale is not consistent with what we understand to be the intended scope of the Dependent Personnel Services Article of Canada's Tax Conventions. Each of Canada's tax conventions or agreements provide in the article on "General Definitions" that any term not defined in a tax convention or agreement shall, unless the context otherwise requires, have the meaning which it has under the law of the State concerning the taxes to which the convention or agreement applies. ...

Plus précisément vous désirez savoir si l'expression "une convention y relative" employée au paragraphe 256(1.1) de la Loi peut englober une convention entre actionnaires. ... Nous sommes d'avis que l'expression "une convention y relative" employée au paragraphe 256(1.1) de la Loi pourrait englober une convention unanime des actionnaires régie par la Loi sur les compagnies.  Dans un tel cas, une convention unanime des actionnaires qui aurait pour effet de restreindre le pouvoir des administrateurs dans la déclaration du dividende de sorte qu'il soit déclaré par ceux-ci selon un taux fixe conformément aux termes de ladite convention pourrait faire que les exigences de l'alinéa 256(1.1)c) de la Loi sont rencontrées dans la mesure où il est démontré que le taux indiqué dans la convention est un pourcentage déterminé qui ne fluctue pas. ...

Income Tax Convention (Convention). Subsection 212(1)(b) of the Income Tax Act (the "Act") requires every non-resident of Canada to pay an income tax of 25% of every amount that a resident of Canada pays or credits to him. ... Since Paragraphs 1 and 2 of Article XI of the Convention do not deal with interest arising in a third country and paid to a resident of the United States, such an item of income will fall within Paragraph 1 of Article XXII of the Convention. ... It should be noted that such an exemption is applicable to this particular Convention and its application to other income tax convention or agreements may not produce the same result. ...

Income Tax Convention Art. 11 RE: Withholding Tax on Subsidiary Deposits with Foreign Branches This is in reply to your memorandum of March 10, 1987 concerning withholding tax under Article XI of the Canada-United Kingdom Tax Convention (Convention). ... The Convention does not contain any other provisions that could deal with such income. ... The purpose of the Convention is to avoid double taxation for residents of the Contracting State. ...

Tax Convention (the “Convention”) in the following situation. We apologize for the delay in responding to your request. 1. ... Your position is based upon the fact that without a permanent establishment in Canada, B Co. is exempt from the provisions of Article VII of the Convention which taxes business income earned in Canada and B Co. would not qualify as an Artiste or Athlete for the purposes of Article XVI of the Convention. As such, B Co would be exempt from tax in Canada under the provisions of the Convention. ...

Tax Convention Canada-U.S. Tax Treaty:Art. XVIII, XXII XXXX E. Wayne Hood Tel. (613) 993-7295 November 27, 1984 XXXX This is in reply to your letter of September 11 concerning the Convention Between Canada and The United States Of America With Respect To Taxes On Income And On Capital (the Convention). ... The Income Tax Act imposes a withholding tax of 25% (which is not reduced by the Convention). 4. ... Article XVIII of the Convention also exempts these payments from Canadian income tax. ...

-Canada convention will enter into force shortly, we are seeking your views in a few situations of concern to us. 1. ... As the 1980 Convention has no provision analagous to paragraph 5 of Article XI of the 1942 Convention, will you please advise us of the date upon which the statutory authority for Canada's Income Tax Regulation 203 will cease to exist. Paragraph 6 of Article XXX of the 1980 Convention appears to suggest it could be at different times for different taxpayers. 5. ...

Plus précisément vous désirez savoir si l'expression "une convention y relative" employée au paragraphe 256(1.1) de la Loi peut englober une convention entre actionnaires. ... Nous sommes d'avis que l'expression "une convention y relative" employée au paragraphe 256(1.1) de la Loi pourrait englober une convention unanime des actionnaires régie par la Loi sur les compagnies. Dans un tel cas, une convention unanime des actionnaires qui aurait pour effet de restreindre le pouvoir des administrateurs dans la déclaration du dividende de sorte qu'il soit déclaré par ceux-ci selon un taux fixe conformément aux termes de ladite convention pourrait faire que les exigences de l'alinéa 256(1.1)c) de la Loi sont rencontrées dans la mesure où il est démontré que le taux indiqué dans la convention est un pourcentage déterminé qui ne fluctue pas. ...

Tax Convention (Convention)? (3) As Articles V and XIV of the Canada-U.S. Income Tax Convention (U.S. Treaty) are substantially similar to Article V and XIV of the Convention would your replies to Opinion #1 and #2 above be the same if XXXX and his Corporation were U.S. residents? ... Since the words of Articles V and XIV of the Convention are substantially similar to the related articles in the U.S. ...

Income Tax Convention (Convention). We have reviewed the proposed draft legislation as set out in Bill C-64 which received first reading on June 9, 1987. ... Such withholding tax would be subject to any relief granted to a non-resident by virtue of a provision contained in a tax convention or agreement with another country. As you are aware, there have been no tax cases under the Convention to provide us with guidelines as to what constitutes a "retirement plan" for purposes of paragraph 3 of Article XVIII of the Convention. ...