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Since section 219.1 of the Act only applies to the corporation's taxation year end which ended immediately before emigrating in such taxation year an agreement or convention will not apply because the corporation is only resident in Canada. ...

Reference should also be made to any relevant income tax conventions with regard to the taxation of foreign source income for a period that you are considered a resident of Canada. ...

Tax Convention; 6. Generally, the State determines the portion of the entire net income that is income in the State ("Allocated Net Income") by multiplying the entire net income by an allocation factor that takes into account: (i) the value of real and tangible personal property in the State; (ii) receipts from all sales, services, rentals, royalties and other business transactions in the State; and (iii) wages, salaries and other personal service compensation in the State; 7. ...

Par ailleurs, les dispositions du paragraphe 5 de l'article XXI de la Convention fiscale de 1980 entre le Canada et les É. ...

That is, the benefit realized by the non-resident is included in the employee's taxable income earned in Canada to the extent of that portion of the benefit attributable to duties performed in Canada, or if the employee was resident in Canada at the time the duties were performed, outside Canada, subject to possible relief by the application of an income tax convention. ...

Nous sommes d'avis qu'une somme versée en vertu d'un convention collective à un employé qui ne prend pas sa retraite ou ne perd pas sa charge ou son emploi constitue un revenu d'emploi imposable dans l'année où il est reçu en vertu du paragraphe 5(1) de la Loi. ...

Income Tax Convention (1980) (the "Treaty"), pensions and annuities arising in one Contracting State and paid to a resident of the other Contracting State may be taxed in that other State, but the amount of any such pension that would be excluded from taxable income in the first-mentioned State, if the recipient were a resident thereof, shall be exempt from taxation in that other State. ...

FAITS En vertu d'une clause de leur convention collective, les policiers de la Ville de XXXXXXXXXX appelés à travailler en tenue vestimentaire civile de façon temporaire ont droit à un remboursement de dépenses vestimentaires de la part de leur employeur, soit un montant de XXXXXXXXXX $ par jour. ...

Since the amount that is required to be included in computing the decedent's income is due to the operation of subsection 70(2) of the Act and not because of a distribution or payment from or out of an IRA, paragraph 1 of Article XVIII of the Canada-United States Income Tax Convention would not apply. ...

Aucune allocation n'est versée à un témoin qui, en vertu de lois, décrets, contrats, ententes ou conventions collectives, ne subit pas de perte de gain. ...