Search - convention

Non-residents electing under section 217- If you are a former resident of Canada, you must report employment income from a Canadian resident for services performed outside Canada if, under a tax treaty or another agreement or convention, the income is exempt from tax in your new country of residence. ...

" on this page); a federal or provincial government employee and you were either resident of Canada just before being posted abroad or you received a representation allowance for 2004; a person working under a Canadian International Development Agency (CIDA) assistance program, if you were a resident of Canada at any time during the three-month period just before you began your duties abroad; a person who, under a tax treaty or another agreement or convention, is exempt from tax on 90% or more of your income from all sources in your new country of residence because of your relationship to a resident (including a deemed resident) of Canada; or a dependent child of one of the first four persons described above and your net income in 2004 was not more than $8,012. ...

If you are a landed immigrant or Convention refugee, you should apply as soon as possible after you and your child arrive in Canada. ...

The authority to disclose information to other countries under international tax conventions is delegated to the director general of the International and Large Business Directorate, International, Large Business and Investigations Branch. ...

Under the auspices of the FTA, JITSIC-participating countries operate under a legal framework of bilateral and multilateral conventions and tax information exchange agreements to share experience, resources, and expertise to tackle common tax evasion and avoidance issues. ...

Under the auspices of the FTA, JITSIC-participating countries operate under a legal framework of bilateral and multilateral conventions and tax information exchange agreements to share experience, resources, and expertise to tackle common tax evasion and avoidance issues. ...

The current version of IT-173 also provides further particulars on the mechanism as it pertains to paragraph 8 of Article XIII of the 1980 Canada-United States Income Tax Convention, which is a tax treaty provision prescribed by section 7400 of the Regulations. ...

For the purposes of the OETC calculation, as described in ¶ 19, the adjusted income for the taxation year for an individual who is resident in Canada throughout the year is the amount, if any, by which the individual's income for the year exceeds the total of: (a) the amounts deducted in computing the individual's taxable income for the year under: paragraph 111(1)(b) in respect of net capital losses of other years that are being claimed in the current year; and section 110.6 in respect of the capital gains deduction; and (b) the amounts deductible (see note 1 below) in computing the individual's taxable income for the year under: paragraph 110(1)(d.2) equal to 1/2 (see note 2 below) of the amount included in income under paragraph 35(1)(d) in respect of a prospector's or grubstaker's shares, unless the amount included in income is exempt from tax in Canada by reason of one of Canada's tax treaties; paragraph 110(1)(d.3) equal to 1/2 (see note 2 below) of the amount included in calculating income under subsection 147(10.4) with respect to employer shares received as part of a withdrawal from a deferred profit sharing plan; paragraph 110(1)(f) which provides a deduction for, among other things, amounts included in income for social assistance payments and workers' compensation benefits, as well as for amounts that are required to be included in income but are exempt from tax in Canada because of a tax convention or treaty; paragraph 110(1)(g) for adult basic education tuition assistance received under certain programs, and paragraph 110(1)(j) for the amount of a benefit included in income as a result of an individual receiving a home relocation loan (as defined in subsection 248(1)) because of an employment relocation (also known as an employee home relocation loan). ...

This applies unless the amount relates to a period throughout which the individual was not resident in Canada, and is either: not attributable to performing duties or employment in Canada; or exempt from income tax in Canada by reason of a tax convention. ...

The authority to disclose information to other countries under international tax conventions is delegated to the director general of the International and Large Business Directorate, International, Large Business and Compliance Programs Branch. ...