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Income Tax Convention, the pension is not subject to Canadian income tax if it would be exempt from U.S. income tax if the recipient had received it while resident in the U.S. ... Income Tax Convention ("Convention") states: Pensions and annuities arising in a Contracting State and paid to a resident of the other Contracting State may be taxed in that other State, but the amount of any such pension that would be excluded from taxable income in the first-mentioned State if the recipient were a resident thereof shall be exempt from taxation in that other State. ...

Under the new income tax agreement between Canada and Ireland (the "New Irish Treaty"), signed on October 8, 2003 but not yet in force, paragraph 1 of Article 4- Residence- states that: "For the purposes of this Convention, the term "resident of a Contracting State" means any person who, under the laws of that State, is liable to tax therein by reason of that person's domicile, residence, place of management, place of incorporation or any other criterion of a similar nature (...). ... Income Tax Convention (1980) generally requires that a person be subject to as comprehensive a tax liability as is imposed by a state before that person will be considered to be a resident of that state for purposes of a tax treaty. ... Convention and, as a result, any person would only be granted the New Irish Treaty benefits if it were subject to comprehensive taxation in Ireland and therefore was a resident of Ireland for treaty purposes. ...

You require confirmation that the activities of Business 1 are not related to a permanent establishment in Canada as defined in the Canada-United States Income Tax Convention (the "Convention"). ... We agree with your analysis that USCO is taxable in Canada for profits attributable to a permanent establishment in Canada under the terms of the Act and the Convention. ...

Income Tax Convention (the "Convention") may apply to exempt the non-deductible amounts from taxation in Canada. Pursuant to paragraph 1 of Article XVIII of the Convention, Canada maintains its right to tax pension income arising in the U.S. and paid to a resident of Canada to the extent such income would have been subject to tax in the United States had the recipient been a resident of the United States. ...

Income Tax Convention (the "Convention"). This leads to two possible scenarios. ... In conclusion, we agree with you that a Canadian resident actor (or any other individual to whom Article XVI of the Convention applies) who works regularly in the U.S., but does not have a PE in the U.S., will potentially be subject to significant, ongoing double-taxation. ...

Selon la convention collective qui régit son contrat d'emploi, M.A aura droit à un paiement visant à rembourser ses crédits cumulatifs de congés de maladie. ... Ces fonctions de suppléance seront régies par les dispositions d'une autre convention collective que celle qui régit son contrat d'emploi avant le moment de la retraite. Selon cette autre convention, M.A ne participera à aucun fonds de pension ni à aucun autre régime d'avantages sociaux de son employeur. 6. ...

Le XXXXXXXXXX, elle deviendra alors assujettie à une autre convention collective du Conseil scolaire. 3. ... Selon la convention collective qui régit présentement son contrat d'emploi, Mme A aura droit à un paiement visant à rembourser ses crédits cumulatifs de congés de maladie. ... Selon la nouvelle convention qui régira son contrat d'emploi après le XXXXXXXXXX, Mme A ne participera à aucun fonds de pension ni à aucun autre régime d'avantages sociaux de son employeur. ...

Principales Questions: Est-ce que le paragraphe 1100(1.1) s'applique aux conventions de location même si le bulletin d'interprétation IT-233R est annulé? ... TABLE RONDE SUR LA FISCALITÉ FÉDÉRALE APFF- CONGRÈS 2002 Question 18 Bien de location déterminé L'ADRC a annoncé dans les Nouvelles techniques nº 21 du 14 juin 2001 que dorénavant nous devons nous baser sur les rapports juridiques créés par une entente de location et que cette position s'applique également aux conventions de crédit-bail. ... Adèle St-Amour 998-0290 Le 11 octobre 2002 2002-015688 ROUND-TABLE ON FEDERAL TAXATION APFF- 2002 CONVENTION Question 18 Specified leasing property The CCRA announced in issue No. 21 of Technical News, June 14, 2001, that from now on we should base ourselves on the legal relationships created by a rental agreement and that this position also applies to financial lease agreements. ...

Income Tax Convention (the "Convention"), a pension arising in the U.K. ... Under paragraph 3 of Article XVII of the Convention, the term 'pension' includes any payment under a superannuation, pension or retirement plan but does not include any payment under a superannuation, pension or retirement plan in settlement of all future entitlements under such a plan. ...

Principal Issues: Voir ci-dessous Position: Voir ci-dessous Reasons: Voir ci-dessous TABLE RONDE SUR LA FISCALITÉ FÉDÉRALE APFF- CONGRÈS 2000 Question 25 Droit de veto Il est usuel de retrouver dans les conventions entre actionnaires des dispositions accordant un droit de veto à un ou plusieurs actionnaires sur certaines questions. Dans quelles situations, l'Agence considère-t-elle que la détention par un actionnaire d'un droit de veto prévu dans une convention entre actionnaires confère à l'actionnaire le contrôle de fait d'une société pour les fins du paragraphe 256(5.1) de la Loi? Est-ce qu'un droit de veto prévu dans une convention entre actionnaires confère au détenteur le contrôle de fait d'une société pour les fins du paragraphe 256(5.1) de la Loi, lorsque le droit de veto s'applique à l'égard: a) de décisions importantes, soit la fusion ou dissolution de la société, la vente de la presque totalité des actifs de la société, les changements aux statuts et règlements de la société, l'émission et achat d'actions de la société, ou b) des opérations de la sociétés (par exemple, l'approbation des budgets, conclusion de contrats et congédiements des employés)? ...