Search - convention

This is how the issue and the method to resolve it are described: [7] The term “ fixed base regularly available to him ” is not defined in the Convention or in the Income Tax Act. ... Paragraph 1 gives a general definition of the term “permanent establishment” which brings out its essential characteristics of a permanent establishment in the sense of the Convention, i.e. a distinct “situs”, a “fixed place of business”. ... As stated in the OECD Model Convention commentary, to be “fixed”, a business “must be established at a distinct place with a certain degree of permanence”. ...

It is useful in this respect to refer to section 4.1 of the Income Tax Conventions Interpretation Act which specifically provides for this result. ...   [375] The relevant commentary relates to Article I of the model convention. ... Income Tax Conventions Interpretation Act   4.1 Notwithstanding the provisions of a convention or the Act giving the convention the force of law in Canada, it is hereby declared that the law of Canada is that section 245 of the Income Tax Act applies to any benefit provided under the convention.   ...

If the interest is to be regarded as paid within the meaning of the Income Tax Act, the appellant should, pursuant to sections 212 and 215 of the Act, have paid the respondent an amount equal to 25 per cent because of the Canada-US Convention) of the amount of interest deemed to be paid, as tax on the income from Canada of non-resident persons. ... The respondent argued that the creditor company received a security in full payment of its interest pursuant to section 76 of the Act; that the said interest is deemed to have been paid on the date when the creditor received the security, pursuant to subsection 214(4); and that the 25 per cent tax provided for in paragraph 212(l)(b) should be payable by the appellant under subsection 215(1) (reduced to 15 per cent under the Canada-US Convention). ... And as another author says, credit on the right and debit on the left: This is a convention: the credit can be put on the left and the debit on the right, so long as the practice followed is consistent. ...

(i)                   An unreasonable $423 convention registration fee expense. ... In subparagraph 17(ccc)(i) the expense referred to is for participation in the biennial convention of the Fédération québécoise des sociétés de généalogie at which the appellant had a booth in the exhibitors’ hall and which was attended by many of his clients.   56.               ... (d)   The following additional expenses for the use of a vehicle should be allowed:        2001: $2,088        2002: $1,733 (e)   The $50 expense incurred in 2001 to sponsor a golf tournament and the $425 convention fee claimed for 2002 must be allowed. ...

Whether the Appellant was a resident of Japan, as that term is used in the Canada/Japan Income Tax Convention, such that income derived by him is taxable only in Japan, pursuant to the provisions of Articles 14, 15 and 18 of the Canada/Japan Income Tax Convention.   49.       ...

In January 1989, at the annual convention of Entré’s franchisees, Mr. ... Appeal allowed. 1 ’The 25 per cent tax is reduced to 10 per cent by virtue of article XII of the Canada-United States Income Tax Convention. 2 Book of Evidence, Tab 3. 3 Book of Evidence, Tab 10 and 21. 4 Book of Evidence, Tab 23. ...

Roy went to Italy together for a convention of the APCHQ. (admitted with the clarification that the tickets had been purchased two years prior) 51.    ... Bélanger went on a trip together to Italy for a convention of the APCHQ, which was held from October 6 to 17, 2005, and Lynda Roy continued to sign cheques for payments made to the subcontractors working on the new residence at 163 Du Diamant, Granby, into which Lynda Roy and her spouse moved around December 2005 ...

Income Tax Convention (the "Treaty"). Article XXVIII of the Treaty would limit the tax that the U.S. can impose on a resident of Canada to 15% of periodic pension payments arising in the U.S. ...   [14]     Subparagraph 110(1)(f)(i) of the Act reads as follows:   (i)         an amount exempt from income tax in Canada because of a provision contained in a tax convention or agreement with another country that has the force of law in Canada. ...

Canadian tax treaties prevail over the provisions of the Income Tax Act to the extent of any inconsistency, subject to the provisions of the Income Tax Conventions Interpretation Act. ... Richardson, "The Interaction Between Bilateral Income Tax Conventions and Canadian Domestic Law", in Brian Arnold and Jacques Sasseville ed., Special Seminar on Canadian Tax Treaties: Policy and Practice (Kingston: International Fiscal Association, 2001) 4:1. [10] I understand Revenue Rulings are similar to Interpretation Bulletins issued by CCRA, they represent the opinion of the U.S. ...

Subparagraph 110(1)(f)(i) permits a deduction for "an amount exempt from income tax in Canada because of a provision contained in a tax convention or agreement with another country that has the force of law in Canada". ... (f)... any amount that is (i) an amount exempt from income tax in Canada because of a provision contained in a tax convention or agreement with another country that has the force of law in Canada, [...] to the extent that it is included in computing the taxpayer's income for the year; [24]     In this case, the Minister assessed the appellant's TIEC under subparagraph 217(3)(b)(i) to be $5,079.51 in 2000 and $5,232.00 in 2001. ...