Search - convention

21 December 2009 External T.I. 2009-0330491E5- Article XXI Exemption Unedited CRA Tags Article XXI(1) Canada-United States Income Tax Convention, 1980; s.215; s. 227(8); Reg 202 Principal Issues: 1) Whether U.S. ... USNPO1 and USNPO2 are both residents of the United States for the purposes of the Convention and "qualifying persons" within the meaning of Article XXIX-A of the Convention. 2. ... Income derived by a religious, scientific, literary, educational or charitable organization (a "non-profit organization") resident in the United States that is a qualifying person under Article XXIX-A of the Convention shall be exempt from tax in Canada under Article XXI(1) of the Convention to the extent the income derived by the organization is exempt from tax in the United States. ...

Les conditions de travail des Employés sont présentement régies par l’Ancienne Convention Collective. Employeur et Syndicat sont présentement en négociations collectives dans l’objectif de conclure la Convention Collective. ... Employeur et Syndicat souhaitent de concert intégrer le Régime à la Convention Collective afin qu’il puisse être offert à tous les Employés Admissibles. 5. ...

Income Tax Convention (the "Convention") in accordance with Article IV of the Convention ("U.S. ... Pension Fund, Master Trust or Charitable Organization which is constituted in the United States will pursuant to subparagraph (1)(b) of Article IV of the Convention, be considered to be a resident of the United States for the purposes of the Convention. ... E.Provided that a U.S. investor that acquires units of the Fund or a U.S. investor who is a member of a partnership that acquires units of the Fund, did not become a resident of the United States for the purpose of obtaining the benefits of the Convention and can reasonably be considered the beneficial owner of the income distributed by the Fund, the benefits of the Convention will not be denied to the investor as contemplated by paragraph 7 of Article XXIXA of the Convention. ...

Leung Atlantic Region 957-2115 981253 Installation Project Paragraph 3 of Article 5 of the OECD Model Convention We are writing in reply to your memorandum of May 11, 1998 in which you requested our view as to whether the assembling of equipment carried out in Canada pursuant to the two specific contracts you provided to us (we have not been provided with the appendices to the contracts), can be considered to be installation project for the purposes of paragraph 3 of Article 5 of the Canada-Germany Income Tax Convention (the "German Convention") and the Canada-Netherlands Income Tax Convention (the "Netherlands Convention"). ... Our Comments Paragraph 3 of Article 5 of the German Convention is identical to paragraph 3 of Article 5 of the Netherlands Convention. Those paragraphs are identical to paragraph 3 of Article 5 of the OECD Model Convention. ...

Vous indiquez avoir été régi essentiellement par une convention de la société de personnes datée du XXXXXXXXXX (ci-après la " convention originale ") et un addendum à cette convention daté du XXXXXXXXXX Lors de votre retrait volontaire à titre d'associé de la société de personnes, vous affirmez que celle-ci a convenu de vous verser, à compter du XXXXXXXXXX, des mensualités de XXXXXXXXXX $ (pour un total annuel de XXXXXXXXXX $). ... De plus, le paragraphe XXXXXXXXXX de la convention originale réfère à la même indemnité dans le cas de la retraite d'un associé, alors que le paragraphe XXXXXXXXXX de la même convention réduit de moitié l'indemnité compensatoire advenant que le retrait ou le départ volontaire de l'associé. ... En l'espèce, nous ne croyons pas que les dispositions de la convention originale ayant trait à l'indemnité compensatoire peuvent nous aider à déterminer la nature des sommes que vous avez reçues de la société de personnes au cours de l'année d'imposition XXXXXXXXXX. ...

(Paragraph XVIII(1) of the Canada-United States Income Tax Convention (1980), (the "Canada-United States Tax Convention")). ... Pursuant to paragraph XVIII(5) of the Canada-United States Tax Convention, only one-half of the payments received under United States social security legislation by a Canadian resident is taxable in Canada and the said payments are tax exempt in the United States. ... Among the benefits provided under the United States social security system, retirement, survivors and disability insurance benefits are commonly referred to as the "social security benefits" covered by the Canada-United States Tax Convention. ...

Income Tax Convention (1980) (the "Convention") a PCTF would therefore be a resident of the U.S. and as such, be entitled to the Convention rates applicable with respect to Canadian sourced dividend and interest income. ... Article IV of the Convention is designed to assign residence to one state or the other for purposes of the Convention.  ... Assuming that PCTFs are taxable in the United States XXXXXXXXXX the Fund would be a resident of the U.S. pursuant to paragraph 1 of Article IV of the Convention. ...

Donc, il semble que la définition de "convention de retraite" au paragraphe 248(1) pourrait être applicable dans votre cas. ... L'autre régime connu comme étant le régime existant est réputé ne pas être une convention de retraite. ... Les sommes versées dans le cadre d'une convention de retraite sont incluses dans le revenu en vertu de 56(1)(x) de la Loi. ...

However, pursuant to paragraph 2 of Article XVII of the Convention, the individual may apply to the competent authority of Canada for a waiver from, or reduction of, the withholding tax otherwise exigible. ... Where it is determined that a U.S. company is carrying on business in Canada, it remains a question of fact whether the U.S. company has a permanent establishment in Canada under Article V of the Convention. ... A U.S. company which carries on a business through a permanent establishment in Canada is subject to the provisions of Article V of the Convention and section 115 of the Act. ...

In XXXXXXXXXX (the taxpayer) was employed by XXXXXXXXXX in the Netherlands, and was resident in the Netherlands for purposes of the Canada-Netherlands Income Tax Convention (the "Convention"). ... In XXXXXXXXXX, the taxpayer became resident in Canada for purposes of the Convention. 5. ... Paragraph 5 of Article 22 (Elimination of Double Taxation) states that relief of double taxation under the Convention is subject to the law of Canada. ...