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Income Tax Convention (the "Convention") issued by the U.S. government and agreed to by the Department of Finance. ... S. credits, as required by paragraphs 4(b) and 5(c) of Article XXIV of the Convention, allowed for Canadian taxes paid or accrued. ... S. income tax return and the application of U.S. tax credits in accordance with Article XXIV of the Convention. ...

TABLE RONDE SUR LA FISCALITÉ FÉDÉRALE APFF- CONGRÈS 2006 Question 17 "Earn-out" vs. convention Canada/É.U. ... A bénéficie de l'exemption retrouvée à l'article XIII de la convention fiscale entre le Canada et les États-Unis. ... A's benefits from the exemption in Article XIII of the Canada-United States Income Tax Convention. ...

Dans une telle situation, s'il y a une convention fiscale entre le Canada et le pays étranger, l'article de la convention portant sur la résidence est utilisé pour établir un seul pays de résidence pour les fins de l'application de la convention et ainsi éviter la double imposition. Toutefois, lorsque les dispositions d'une convention fiscale font en sorte qu'un particulier résident du Canada pour les fins de la Loi est résident du pays étranger pour les fins de la convention, la convention ne semble pas rendre le particulier un non-résident du Canada pour les fins de la Loi. ... Comme vous le savez peut-être, le Canada n'avait pas de convention fiscale avec Hong Kong. 4. ...

Convention, Protocol, Article 6(a), Articles XII of New Canada- U. S. Convention. In Saint John Shipbuilding 80 DTC 6272 it was held that payments made to a U. ... Convention defines royalties' to mean "payments of any kind received as a consideration for the use of" certain named intangible properties, it might be thought that the difficulties presented by the Saint John case would be overcome with the entering into force of the New Convention. ...

Income Tax Convention ("U.S. Treaty") Canada-U.K. Tax Convention ("U.K. ...

Income Tax Convention (the "Convention") removes the basic withholding tax exemption granted under that Article where the income is derived from a "related person". ... Department's Position The term "related person" is not defined in the Convention. ... In the context of Article XXI of the Convention "related person" has the meaning assigned in the Act. ...

Income Tax Convention Position: Yes Reasons: Existing posistion that such corps are liable to tax in U.S. 951142 XXXXXXXXXX David R. ... Income Tax Convention (the "Convention"). We apologize for the delay in responding. Article I of the Convention provides that the Convention is generally applicable to persons who are residents of either Canada or the United States. ...

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. ... It is our view that payments under paragraph 245(2)(b) of the Act will fall within Article III (Other Income) of the 1980 Convention and will be subject to 25 percent withholding tax. ...

Income Tax Convention (1980) (the Convention) where the payment is a payment on or in respect of a copyright in respect of the production or reproduction of any literary work. ... Accordingly, Canada is required by virtue of the Convention to reduce the rate of withholding tax in respect of the computer software to 10 per cent. ... XXX We are enclosing a copy of Articles XII and XXI of the Convention together with the appropriate technical explanations for your perusal and trust this explanation of Canadian law adequately explains our position. ...

Provincial and International Relations Division have indicated that such arrangements on social security do not override the Act and would also have no effect on income tax agreements or conventions. The only tax agreement or convention which we are aware of which overrides the Act concerning social security payments is paragraph 5 of Article XVIII of the Canada-U.S. Income Tax Convention (Convention). In the case of the United States, we have indicated that, in the calculation of taxable income of a U.S. resident under section 217 of the Act, the individual would be permitted a paragraph 110(1)(f) deduction win respect of benefits received from OAS and CPP/QPP pursuant to paragraph 5 of Article XVIII of the Convention. ...