Search - convention

Income Tax Convention on Sales of Records and Tapes by Performing Artist Unedited CRA Tags Canada–U.S. Tax Convention Canada-U.S. Tax Treaty:Art. XXVI, XII, XVI Dear XXX This is in reply to your letter of July 31, 1990, wherein, pursuant to paragraph 3 of Article XXVI of the Canada-U.S. Income Tax Convention (1980), you seek to clarify the application of the said Convention with respect to income an artiste resident in one Contracting State receives that is based upon the sale of records, tapes, etc. which were recorded during a live performance in the other Contracting State. ...

Les faits dans l'arrêt Chartier étaient tels que les droits découlant de la convention d'option étaient prévus par convention d'achat-vente. (2) Question de faits. ... La même journée, une convention d'option est intervenue entre l'acheteur et certains actionnaires minoritaires de CFCDN. Selon le juge Tardif de la Cour canadienne de l'impôt, la question en litige était de savoir si la convention d'option était prévue dans la convention d'achat-vente aux fins de l'exception à l'alinéa 110.6(14)b) L.I.R et non de savoir si la convention d'option était en elle-même une convention d'achat-vente, comme le démontrent les commentaires suivants: Il est évident qu'un contrat qui aurait pour titre "Convention d'option" ne constituerait pas une convention d'achat-vente, par contre, une clause présente dans un contrat à l'effet que l'acheteur et le vendeur s'offre mutuellemenent l'option de vendre ou d'acheter les actions restantes pourrait être un droit prévu par convention d'achat-vente. ...

La définition de "convention de retraite" est donnée au paragraphe 248(1) de la Loi. ... Cependant nous sommes d'avis que les dispositions de la définition de convention de retraite et celles de la Partie XI.3 de la Loi n'empêchent pas un employeur d'être aussi le dépositaire d'une fiducie de convention de retraite. ... De plus, ils ne se veulent pas une confirmation que la convention décrite dans votre lettre constitue une convention de retraite. ...

Article XV of the Convention of course only applies in respect of employment income and thus has no application to the income of an independent contractor which may, however, be dealt with by Article XIV or Article VII of the Convention. Whether or not a resident of Canada is an "employer" for purposes of subparagraph 2(b) of Article XV of the Convention is essentially a question of fact. ... The individual may be paid by a United States company, but when he is the Canadian company may be an employer of the individual for purposes of this provision of the Convention. ...

Income Tax Convention September 1, 1989 International Audits Division Specialty Rulings K.B. ... Income tax Convention (1942) (the "1942 Convention") and 25 percent under the Canada-U.S. Income Tax Convention (1980) (the "1980 Convention"). The case of Indalex Limited v. ...

Reasons FOR POSITION TAKEN: Wording of Convention. Also notes to paragraph 4 of Article XIII of OECD model convention and exception by Canada. ... XXXXXXXXXX 950518 Attention: XXXXXXXXXX July 13, 1995 Dear Sirs: Re: Disposition of Shares by a Non-Resident Article XIII of the Canada-United Kingdom Income Tax Convention (the "Convention") We are writing in response to your letter dated February 21, 1995 in which you requested our views on the application of Article XIII of the Convention to gains realized on the alienation of shares of a Canadian resident corporation. ... In addition, the exemption from taxation in Canada of such gains by virtue of paragraphs 5(a) and 8 of Article XIII of the Convention only applies where the related proceeds of disposition are remitted to or received in the UK, pursuant to paragraph 2 of Article XXVII of the Convention. ...

Tax Convention to a hypothetical situation Unedited CRA Tags 103(1), 212(1), 212(2), Canada–U.S. Tax Convention Canada-U.S. Tax Treaty:Art. X, XI, XXI Dear Sirs: Re: Article XXI of the Canada-U.S. Income Tax Convention (1980) (the "Convention") We refer to your letter of February 27, 1990, in which you requested our views on the application of Article XXI of the Convention to the hypothetical situation set out below. ...

7 December 1990 Income Tax Severed Letter- Canada-Netherlands Income Tax Convention on Disability Pension Unedited CRA Tags Canada–Netherlands Income Tax Convention, Art. 18 Dear XXX Re: Canada-Netherlands Income Tax Convention Article 18 This is in reply to your letter dated November 21, 1990, wherein you question the appropriateness of our Department dealing with the Dutch Ministry of Finance (the “Ministry”) concerning the nature of your XXX for the purposes of Article 18 of the XXX??? ... Paragraph 4 of Article 25 of the Convention provides that the competent authorities of the States shall endeavour to resolve by mutual agreement any difficulties or doubts arising as to the interpretation or application of the Convention. ... In that case taxation in the Netherlands is limited to 15% under Article 18(3)(a) of the Convention. ...

Tax Convention, 1980. Our questions relate to the payment of royalties on Canadian resource properties to residents of the United States. Under the 1942 Convention, the Canadian tax on royalties is limited to 15%. Since royalties on resource properties are not included in the 1980 Convention's definition of royalties, the 25% tax rate under Section 212 of the Income Tax Act will apply once the relevant articles of the 1980 Convention come into force. ...

13 June 2007 External T.I. 2007-0226261E5 F- Convention Émirats Arabes Unis Unedited CRA Tags 5907; 95(1); 90(1); 12(1)(k); 113) Principal Issues: 1) Est-ce que la convention fiscale Canada-Émirats Arabes Unis s'applique? ... Question 1 Est-ce que la convention fiscale Canada-Émirats Arabes Unis (la "Convention C-ÉAU") s'applique à une telle situation de faits? ... Tel que précisé à l'article 3(2) de la Convention C-ÉAU: "Pour l'application de la Convention à un moment donné par un État contractant, tout terme ou expression qui n'y est pas défini a, sauf si le contexte exige une interprétation différente, le sens que lui attribue, à ce moment, le droit de cet État concernant les impôts auxquels s'applique la Convention". ...