Search - convention

24 January 2005 External T.I. 2004-0099471E5 F- Convention de retraite pour un actionnaire-employé Unedited CRA Tags 248(1) "convention de retraite" 248(1) "entente d'échelonnement du traitement" 67 20(1)r) Principales Questions: Est-ce que les cotisations versées dans le cadre d'une CR peuvent être déductibles dans le calcul du revenu d'une société dans la situation où les cotisations se rapportent à des services rendus par un actionnaire-employé lorsque ce dernier travaillait à son propre compte? ... St-Amour, CA Le 24 janvier 2005 Madame, Objet: Convention de retraite (ci-après " CR ") La présente est en réponse à votre lettre du 21 octobre 2004 par laquelle vous nous demandez notre position sur diverses questions dans le cadre d'une CR au bénéfice d'un actionnaire-employé. ... Pour de plus amples renseignements sur les CR, vous pouvez consulter la publication Guide des conventions de retraite 2004 sur notre site Internet à l'adresse suivante: http://www.cra-arc.gc.ca/F/pub/tg/t4041/LISEZ-MOI.html. ...

16 January 1990 Ministerial Correspondence HAA4093N14 F- Canada-Netherlands Income Tax Convention- Pension of Public Employees Unedited CRA Tags n/a   January 16, 1990 Mr. ... Wilson   957-2063   HAA 4093-N1-4   HBW 6591-N1      HBW 4125-N1 19(1) Canada-Netherlands Tax Convention Article 18 We are writing in reply to your memorandum dated July 27, 1989, concerning the above-noted taxpayer. ...

7 June 1991 Income Tax Severed Letter- Canada-Korea Income Tax Convention Unedited CRA Tags Canada-Korea Income Tax Convention (1978) Articles 4, 18 and 22 Dear Sirs: Re: XXX Canada-Korea Income Tax Convention (1978) (the "Convention") This is in reply to your letter to International Audit Division dated May 2, 1991 which, as you know, was referred by that Division to us. ... However, you have not suggested that Korea has acted not in accordance with the Convention. ... Assuming the payments to XXX are not royalties covered by Article 12 of the Convention, we assume (based on the very limited information that you provided) that the taxation of the payments by Korea would be governed by Article 7 of the Convention. ...

14 August 2007 Ministerial Correspondence 2007-0239511M4- Convention Expenses Unedited CRA Tags 20(10) Principal Issues: What are the criteria for the deductibility of convention expenses? ... It is not necessary that the taxpayer be a member of the organization sponsoring the convention, but attendance at the convention must be related to the business or professional practice carried on by the taxpayer. ... Tax Convention, its territorial scope is considered to include the United States for purposes of deducting convention expenses. ...

Income Tax Convention (the "Convention"). It is our view that where an income tax convention or agreement uses the word "gains" it is referring to a capital gains otherwise the term income, business profits or some other specific type of income is generally referred to. When interpreting a passage of a tax agreement or convention which is not clear, the Income Tax Conventions Interpretations Act (the "Interpretations Act") permits the interpreters to review the background papers and the intention of the negotiators when drafting the tax agreement or convention. ... As an example, amounts that constitute income from real property which fall within the specific provisions of Article VI of the Convention could not fall within Article XIII of the Convention as the income from real property provision is more specific. ...

7 July 1991 Income Tax Severed Letter- Canada-Barbados Income Tax Convention Unedited CRA Tags 126, Canada-Barbados Income Tax Convention article XIII, XXV Subject: Canada-Barbados Income Tax Convention This is in reply to your letter dated May 21, 1991 regarding the foreign tax credit provisions of the Canada-Barbados Income Tax Convention (the "Convention"). ... It applies to give a Barbados source, for purposes of the Convention and of section 126 of the Act, to income of a Canadian resident that is taxed in Barbados in accordance with the Convention. ... This is the lowest withholding rate of any tax convention that Barbados has concluded. ...

7 October 1991 Income Tax Severed Letter- Deduction of Convention Expenses Unedited CRA Tags 20(10), Canada–U.S. ... You have also assumed that the Department would look to the self-employed person's ties to the national organization in determining whether a convention is a qualifying convention. ... " Although a taxpayer's ties to a national organization may be a factor in determining whether or not the convention expense claim is valid, a taxpayer's ties to a particular organization would not, in and by itself, necessarily establish that the convention is what you refer to as a qualifying convention. ...

You have also assumed that the Department would look to the self- employed person's ties to the national organization in determining whether a convention is a qualifying convention. ... With respect to your questions regarding sponsoring organisations and qualifying conventions, the following concluding comments in paragraph 1 would appear to be relevant:     "It is not necessary that the taxpayer be a member of the organization sponsoring the convention but attendance at the convention must be related to the business or professional practice carried on by the taxpayer." Although a taxpayer's ties to a national organization may be a factor in determining whether or not the convention expense claim is valid, a taxpayer's ties to a particular organization would not, in and by itself, necessarily establish that the convention is what you refer to as a qualifying convention. ...

Income Tax Convention (the "Convention") This is in reply to your memorandum of October 19, 1989 concerning what is meant by the term "gain which is liable to tax in that other State" in paragraph 9 of Article XIII of the Convention. ... Article III of the Convention provides a definition of many terms used in the Convention, however, the article does not define the term "gain" for purposes of the Convention. ... Since the Competent Authority of Canada has not agreed to the meaning of any term under subparagraph (d) of paragraph 3 of Article XXVI of the Convention and the term gain is not defined in the Convention, paragraph 2 of Article III of the Convention will apply. ...

Income Tax Convention (the "Convention") This is in reply to your memorandum of October 19, 1989 concerning what is meant by the term "gain which is liable to tax in that other State" in paragraph 9 of Article XIII of the Convention. ... Article III of the Convention provides a definition of many terms used in the Convention, however, the article does not define the term "gain" for purposes of the Convention. ... Since the Competent Authority of Canada has not agreed to the meaning of any term under subparagraph (d) of paragraph 3 of Article XXVI of the Convention and the term gain is not defined in the Convention, paragraph 2 of Article III of the Convention will apply. ...