Search - convention

Furthermore, section 18 of Article V of the Convention on the Privileges and Immunities of the United Nations ("Convention") provides exemption from tax to those United Nations officials on the salaries and emoluments paid to them by the United Nations. ... As the ICJ is the principal judicial organ of the United Nations, the Department would recognize any tax exemptions granted to it or its employees and officials pursuant to the Convention on the Privileges and Immunities of the United Nations ("Convention"). ... As pension income from the ICJ is taxable under the Act, the Department must then consider the application of an income tax convention to ensure that Canada's right to tax has not been restricted or denied by the application of that particular convention. ...

Convention 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. ... Convention. Reasons: Taxpayer resident of U.S. for purposes of the Convention. ... As set out in the Technical Notes to the Convention, the term "borne by" in the context of Article XV of the Convention means an amount deducted from income for tax purposes. ...

Les cinq actionnaires de OPCO ont conclu une convention entre actionnaires. 4. ... Cependant, l'ADRC n'est pas disposé à étendre sa position administrative à d'autres situations d'achat-vente prévues dans une convention entre actionnaires. ... Le fait que la convention prévoirait aussi une obligation pour la société d'acquérir les actions de M. ...

Quel est l'impact de la Convention fiscale entre le Canada et la Suisse (la "Convention")? ... Convention fiscale Quant à votre deuxième question, nous sommes d'avis que la convention Canada-Suisse ne vient pas libérer le non-résident de son obligation fiscale de retenir l'impôt de la Partie XIII de la Loi. ... Comme le terme "résident" de la première phrase du paragraphe XI(7) de la Convention prend son sens dans l'article IV de la Convention, ce paragraphe ne s'applique donc pas compte tenu des faits soumis dans votre exemple. ...

Income Tax Convention (1980) (the " Convention"). Your letter indicates that you are a Canadian citizen working for the 24(1) We have presumed, for purposes of our reply, that at some time during your lifetime you were resident in Canada. You are concerned with the interpretation of Article XIX of the Canada U.S.Income Tax Convention (the "Convention") and the related problem concerning the renunciation of your Canadian citizenship. ... In this case, the Canadian competent authorities would probably request that the United States abide by the provisions of the Convention. ...

Income Tax Convention (the "U.S. Convention") as it relates to an entertainer. ... Convention would be applicable and that withholding tax would be nil. ... Convention will be relevant to determining the extent to which the application will be granted. ...

2 Quel est l'impact de la Convention fiscale entre le Canada et la Suisse (la "Convention")? ... Convention fiscale Quant a votre deuxième question, nous sommes d'avis que la convention Canada-Suisse ne vient pas libérer le non-résident de son obligation fiscale de retenir l'impôt de la Partie XIII de la Loi. ... Comme le terme "résident" de la première phrase du paragraphe XI(7) de la Convention prend son sens dans l'article IV de la Convention, ce paragraphe ne s'applique donc pas compte tenu des faits soumis dans votre exemple. ...

Income Tax Convention (1980) (the "Convention") provides a transitional relief provision regarding certain capital assets described therein. ... Persons the fresh start transitional relief rules contained in Article XIII, paragraph 9 of the Convention? ... Income Tax Convention, i.e. as a result of the U.S. resident not having a permanent establishment in Canada, provided that such properties are not excluded by virtue of paragraphs 9(c), (d) and (e) of Article XIII of the convention." ...

Tax Convention Canada-U.S. Tax Treaty:Art. XII RE: Non-Resident Tax in connection with Video Tapes- Technical Explanation of United States- Canada Income Tax Convention, 1980 The purpose of this memorandum is to obtain your comments with respect to the interpretation of subsection 212(5) of the I.T.A., of paragraph 3 of Article XII of the Canada-U.S. Income Tax Convention (1980), of the third paragraph of the notes under the heading "Article XII Royalties" in the Technical Explanation published by the U.S. ... In order to enable us to properly interpret the income tax conventions, could you provide us with some evidence on the understandings reached by the representatives of Canada and the United States on this issue in the course of negotiating the Canada-United States Income Tax Convention (1980) also with your comments with respect to the meaning to be given to "private (home) use" as used in the Technical Explanation on Article XII and the applicability of these notes to other Income Tax convention, namely the Canada-France one. ...

Income Tax Convention (the "Convention"). We confirm your understanding that a payment out of a RRIF is considered to be a payment under a "retirement plan" referred to in the definition of "pension" in paragraph 3 of Article 17 of the Convention. If a payment from a RRIF qualifies as a "periodic pension payment" as defined in section 5 of the Income Tax Conventions Interpretation Act (the "ITCIA"), it is our position that such a payment would fall under the meaning of "pension" in Article 17 and would be exempt from Canadian non-resident withholding taxes pursuant to paragraph 1 of Article 17 of the Convention. ...