Search - convention

19 June 1989 Income Tax Severed Letter ACC7858- Canada-Sweden Income Tax Convention Provincial and International Specialty Rulings Directorate K.B. ... D'Aurelio, Director This is in reply to your letter of March 29, 1989 concerning paragraph 2(d)(i) of Article 23 of the Canada-Sweden Income Tax Convention (1983) (the "Convention"). ... Based on our interpretation of the Article and the intention of the Convention, we are of the view that a dividend from the NRO to Swedenco in the situation set out in paragraph 2 above would probably not be exempt, by virtue of paragraph 2(d)(i) of Article 23 of the Convention, from Swedish tax. ...

Income Tax Convention and section 115.1 of the Income Tax Act (the "Act")] Revenue Canada Taxation Head Office XXXX S. ... Income Tax Convention (1980) (the "Convention") to the situation described in your earlier letter of September 21, 1989. ... Income Tax Convention". In our view, section 115.1 was not enacted specifically for paragraph 8 of the Convention. ...

6 March 1990 Ruling HBW4125J1 F- Canada-Japan Income Tax Convention Unedited CRA Tags n/a 19(1) HBW 4125-JI   David Senécal   (613) 957-2074 March 6, 1990 19(1) Pursuant to paragraph 3 of Article 23 of the Canada-Japan Income Tax Convention signed by our two countries on May 7, 1986, we would like to clarify the application of the said Convention to charitable and other non-profit organizations which are exempt from tax in the country of residence. Although, for the purposes of the convention, the term "resident of a Contracting State" is defined in Article 4 to mean "any person who, under the laws of that Contracting State is liable to tax therein...", it is our view that it was not intended that exempt organizations be denied the benefits of the Convention. ...

Income Tax Convention- Lump-sum Pension Payment Unedited CRA Tags Canada–U.S. Tax Convention Canada-U.S. Tax Treaty:Art. XVIII, 110(1)(f), 56(1)(a) 5- 9142 19(1) A.B. ... Income Tax Convention (1980) ("Convention") will provide relief to a taxpayer in the following scenario. ...

6 March 1990 Income Tax Severed Letter ACC9215- Canada-Japan Income Tax Convention Unedited CRA Tags Canada-Japan Tax Treaty:Art. 23:4 19(1) HBW 4125-JI David Senécal (613) 957-2074 March 6, 1990 19(1) Pursuant to paragraph 3 of Article 23 of the Canada-Japan Income Tax Convention signed by our two countries on May 7, 1986, we would like to clarify the application of the said Convention to charitable and other non-profit organizations which are exempt from tax in the country of residence. Although, for the purposes of the convention, the term "resident of a Contracting State" is defined in Article 4 to mean "any person who, under the laws of that Contracting State is liable to tax therein...", it is our view that it was not intended that exempt organizations be denied the benefits of the Convention. ...

Income Tax Convention Unedited CRA Tags Canada–U.S. Tax Convention Canada-U.S. ... Income Tax Convention in support of his request for the remission of the tax liability on the gain. ... Income Tax Convention, and also, the foreign merger provisions of subsection 87(8) of the Canadian Income Tax Act. ...

") meet the definition of pension under paragraph 3, Article XVII of the Canada-United Kingdom Income Tax Convention. ... In addition to the Convention, O.A.S. and C.P.P. benefits paid to a non-resident of Canada are not subject to Part XIII withholding tax pursuant to subparagraphs 212(1)(h)(i) and (ii) of the Income Tax Act. ... Regardless, Part I.2 tax would qualify as tax which is subject to the Convention (Article II). ...

Income Tax Convention 19(1) 5-8199 R.C. O'Byrne (613) 957-2126 October 23, 1989 Dear sirs: Re: Subparagraph 3(d) of Article XI of the Canada-U.S. Income Tax Convention (1980) (the "Convention") This is in reply to your letter dated July 24, 1989 regarding the above-referenced matter. ... In our opinion the word "seller" in paragraph 3(d) of Article XI of the Convention means the original seller and would not include the assignee in either of the situations you have described. ...

(d) Une convention écrite entre OPCO et le Participant constatera chaque option accordée aux termes du Régime. ... Le XXXXXXXXXX, OPCO a signé avec chacun des Participants une convention d'octroi d'options d'achat d'actions du capital-actions de la société ("la Convention d'octroi"). ... Cependant, il nous apparaît que la Convention d'octroi n'est pas la convention qu'il faut retenir aux fins de l'application de la division 110(1)d)(ii)(B) dans la présente situation. ...

7 June 1991 Income Tax Severed Letter- Taxation of alimony under the Canada-Israel Income Tax Convention Unedited CRA Tags 212(1)(f), Canada-Israel Income Tax Convention article XVIII Dear Sir: Re: Canada-Israel Income Tax Convention, 1975 Alimony: Article XVIII(3)(c) This is in reply to your letter dated April 17, 1991. We concur with your view that subparagraph 3(c) of Article XVIII of the Canada-Israel Income Tax Convention, 1975 will not exempt alimony paid by a resident of Canada to a resident of Israel from Canadian tax under paragraph 212(1)(f) of the Canadian Income Tax Act if the alimony payments are not taken into account in determining the income of the resident of Israel for Israeli income tax purposes. ...