Search - convention

However, in many cases, Article XVIII of the Convention may apply to either defer or relieve taxation in Canada. ... Application of the Convention The Fifth Protocol to the Convention ("Fifth Protocol") entered into force on December 15, 2008. ... The Fifth Protocol amended the definition of "pensions" in Article XVIII of the Convention. ...

However, in many cases, Article XVIII of the Convention may apply to either defer or relieve taxation in Canada. ... Application of the Convention The Fifth Protocol to the Convention ("Fifth Protocol") entered into force on December 15, 2008. ... The Fifth Protocol amended the definition of "pensions" in Article XVIII of the Convention. ...

However, in many cases, Article XVIII of the Convention may apply to either defer or relieve taxation in Canada. ... Application of the Convention The Fifth Protocol to the Convention ("Fifth Protocol") entered into force on December 15, 2008. ... The Fifth Protocol amended the definition of "pensions" in Article XVIII of the Convention. ...

Convention on Mutual Administrative Assistance in Tax Matters April 2004 Background On April 28, 2004, Canada signed the Convention on Mutual Administrative Assistance in Tax Matters (Convention). ... Canada and the Convention In signing the Convention, Canada agreed only to exchange tax information. ... For More Information The full text of the Convention is available on the CRA Web site by clicking on "Other Conventions" at: http://www.cra.gc.ca/treaties. ...

What the "Archived Content" notice means for interpretation bulletins NO: IT-305R4 DATE: October 30, 1996 SUBJECT: INCOME TAX ACT Testamentary Spouse Trusts REFERENCE: Subsections 70(6), (6.1), (7) and (8) (also subsections 12(10.2), 70(5), (5.4) and (6.2), 108(3) and (4), 248(3), (8), (9), (9.1) and (9.2) and 252(3) and (4) and paragraph 5 of Article XXIXB of the Canada-United States Income Tax Convention (1980)) Notice-- Bulletins do not have the force of law This document is also available for download in PDF format. ... Pursuant to paragraph 5 of Article XXIXB of the Canada-United States Income Tax Convention (1980), where an individual was a resident of the United States immediately before the individual's death, for the purposes of subsection 70(6), both the individual and the individual's spouse are deemed to have been resident in Canada immediately before the individual's death and, if certain conditions described in that paragraph are met, a trust for that spouse will also be treated as being resident in Canada. ... As a result, subsection 70(7) may be used to "untaint" certain types of "tainted" spouse trusts in order to permit the rollover provided by subsection 70(6.1). ¶ 33 has been added to discuss paragraph 5 of Article XXIXB of the Canada-United States Income Tax Convention (1980). ...

What the "Archived Content" notice means for interpretation bulletins NO: IT-305R4 DATE: October 30, 1996 SUBJECT: INCOME TAX ACT Testamentary Spouse Trusts REFERENCE: Subsections 70(6), (6.1), (7) and (8) (also subsections 12(10.2), 70(5), (5.4) and (6.2), 108(3) and (4), 248(3), (8), (9), (9.1) and (9.2) and 252(3) and (4) and paragraph 5 of Article XXIXB of the Canada-United States Income Tax Convention (1980)) Notice-- Bulletins do not have the force of law This document is also available for download in PDF format. ... Pursuant to paragraph 5 of Article XXIXB of the Canada-United States Income Tax Convention (1980), where an individual was a resident of the United States immediately before the individual's death, for the purposes of subsection 70(6), both the individual and the individual's spouse are deemed to have been resident in Canada immediately before the individual's death and, if certain conditions described in that paragraph are met, a trust for that spouse will also be treated as being resident in Canada. ... As a result, subsection 70(7) may be used to "untaint" certain types of "tainted" spouse trusts in order to permit the rollover provided by subsection 70(6.1). ¶ 33 has been added to discuss paragraph 5 of Article XXIXB of the Canada-United States Income Tax Convention (1980). ...

What the "Archived Content" notice means for interpretation bulletins NO: IT-305R4 DATE: October 30, 1996 SUBJECT: INCOME TAX ACT Testamentary Spouse Trusts REFERENCE: Subsections 70(6), (6.1), (7) and (8) (also subsections 12(10.2), 70(5), (5.4) and (6.2), 108(3) and (4), 248(3), (8), (9), (9.1) and (9.2) and 252(3) and (4) and paragraph 5 of Article XXIXB of the Canada-United States Income Tax Convention (1980)) Notice-- Bulletins do not have the force of law This document is also available for download in PDF format. ... Pursuant to paragraph 5 of Article XXIXB of the Canada-United States Income Tax Convention (1980), where an individual was a resident of the United States immediately before the individual's death, for the purposes of subsection 70(6), both the individual and the individual's spouse are deemed to have been resident in Canada immediately before the individual's death and, if certain conditions described in that paragraph are met, a trust for that spouse will also be treated as being resident in Canada. ... As a result, subsection 70(7) may be used to "untaint" certain types of "tainted" spouse trusts in order to permit the rollover provided by subsection 70(6.1). ¶ 33 has been added to discuss paragraph 5 of Article XXIXB of the Canada-United States Income Tax Convention (1980). ...

You can also file Form GST106, Information on claims paid or credited for foreign conventions and tour packages, along with your return. Information on claims paid or credited for foreign conventions and tour packages (Form GST106) If you paid or credited rebate amounts for foreign conventions or tour packages, and you claimed a deduction on your GST/HST return for the amount of GST/HST you paid or credited, then you must file this form. ...

Residents and Regulation 102 Waivers BTS Regulation 102 Waiver Guidelines The following provides information on how Article XV, Income from Employment, of the Canada- United States Income Tax Convention will be applied in respect of income from employment services provided in Canada by US residents. ... Canada- US Income Tax Convention (1980), Article XV- Income from Employment Under paragraph 1 of Article XV, salary, wages and other similar remuneration derived by a resident of the United States (US) in respect of employment services provided in Canada are taxable in the United States, unless the employment is exercised in Canada. ...

Residents and Regulation 102 Waivers BTS Regulation 102 Waiver Guidelines The following provides information on how Article XV, Income from Employment, of the Canada- United States Income Tax Convention will be applied in respect of income from employment services provided in Canada by US residents. ... Canada- US Income Tax Convention (1980), Article XV- Income from Employment Under paragraph 1 of Article XV, salary, wages and other similar remuneration derived by a resident of the United States (US) in respect of employment services provided in Canada are taxable in the United States, unless the employment is exercised in Canada. ...