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Unfranked dividends will continue to be subject to withholding tax in Australia but subject to reduced rates under the Canada-Australia Income Tax Convention (Convention). ... In addition, the terms of the Convention do not exempt Australian franked dividends from taxation in a Canadian resident's hands. ...

Unfranked dividends will continue to be subject to withholding tax in Australia but subject to reduced rates under the Canada-Australia Income Tax Convention (Convention). ... In addition, the terms of the Convention do not exempt Australian franked dividends from taxation in a Canadian resident's hands. ...

7 May 1991 Income Tax Severed Letter- Tax Exemption for Charitable Organization Resident in Japan and Carrying on Charitable Activities in Canada Unedited CRA Tags 115, Canada–Japan Income Tax Convention article 12, 22 Dear Sirs: This is in reply to your letter dated January 2, 1990 wherein you requested our opinion regarding the application of Article 22 (Non-Discrimination) of the Canada-Japan Income Tax Convention (1986) (the "Treaty"). ... It should be noted that Canada has reserved its position on Article 24 (Non-Discrimination) of the OECD Model Double Taxation Convention ("OECD Model"). ...

L'article 116 de la Loi ne donne aucun assouplis- sement lorsque le bien vendu par le non-résident du Canada pourrait bénéficier de l'exemption pour résidence principale, de l'exemption sur le gain en capital ou d'une exemption prévue par une convention fiscale. ... Au paragraphe 24 de la Circulaire, il est prévu que le Ministère permet aux vendeurs de demander une exonération en vertu d'une convention fiscale particulière au moment où ils produisent un avis de disposition. Les vendeurs doivent alors préciser l'article ou l'alinéa applicable de la convention particulière conclue entre le Canada et leur pays de résidence. ...

Tax Convention. 4. In Year 4 Canco agrees to waive its right to repayment of the loan. ... Co. would be subject to withholding tax at the rate of 25% rather than the rate provided for in the Convention with the United Kingdom. ... Tax Convention. We trust these comments are suitable for your purposes. ...

Conformément à l'article 4 de la convention fiscale entre le Canada et la République de Côte-d'Ivoire, il serait considéré un résident de la Côte-d'lvoire aux fins d'interprétation de la convention. ii)     Conformément à l'article 15 de la convention, la Cote-d'Ivoire a le droit exclusif de prélever un impôt sur la rémunération reçue pour des fonctions exercées à l'extérieur du Canada.  ...

I also point out that the corresponding section in the Canada- United States Tax Convention uses the wording "gains derived in one of the contracting States from the sale or exchange of capital assets... ... As that Convention and the U.K. Agreement are both Statutes of Canada it is clear that Parliament did not limit the provisions in the U.K. ... Agreement, now Article XIII of the 1978 Convention, clearly provides that the proceeds of a disposition of an income interest in a trust shall be taxable only in the territory of which the alienator is a resident- i.e., in this case the United Kingdom. ...

Article XV of the new Canada-United States Income Tax Convention, which with regard to employment earnings is effective January 1, 1985, exempts from tax in the United States the employment income derived therein by a resident of Canada if the remuneration does not exceed $10,000 U.S. or if the recipient is present in the United States for 183 days or less in the year and the remuneration is not paid by a United States employer or by a permanent establishment in the United States of the Canadian employer. ... Under the current Canada-United States Income Tax Convention a similar exemption under Article VII is in place for residents of Canada in circumstances where the taxpayer is present in the United States for a period not exceeding 183 days in the year and a) his compensation is received for services performed as an employee of his Canadian employer or of a permanent establishment in Canada of his United States employer, or b) his compensation received for such personal services does not exceed $5,000. ... Employment income earned in Canada by a United States resident taxpayer which is not exempt under the provisions of the current or new Conventions, as the case may be, is taxable in Canada. ...

Il nous semble que votre interprétation sur la qualification des actions souscrites par les marchands, conformément à la Convention avec la Compagnie, à titre d'éléments d'actif utilisés dans une entreprise exploitée activement est raisonnable. ... Par ailleurs, en ce qui a trait aux actions souscrites volontairement par un marchand, en plus de celles requises par la Convention, nous partageons votre interprétation à l'effet que ces actions ne seraient pas considérées utilisées dans l'entreprise exploitée par le marchand. ... Nous n'avons pas considéré les conséquences qui pourraient survenir dans le contexte d'une transaction spécifique incluant les droits et obligations des parties contenus dans la Convention. ...

Under the Canada-United States Tax Convention, an enterprise of the United States is not subject to taxation by Canada in respect of its industrial and commercial profits except those profits allocable to its permanent establishment (see Interpretation Bulletin IT-177R enclosed) in Canada. ... However, there may be exemption from this tax also under the present Canada-United States Tax Convention (see enclosed IT-137R2 and IT-277 in this regard). ... If the individual who is to be b red as an engineer is a nonresident of Canada, he too will be subject to Canadian income tax on his taxable income earned in Canada (refer to IT-420R enclosed), subject to the overriding exempting provisions of Article VII of the Canada-United States Tax Convention. ...