Search - convention

De plus, nous avons ajouté que l'article 1617 du CcQ précise que " [L]es dommages-intérêts résultant du retard dans l'exécution d'une obligation de payer une somme d'argent consistent dans l'intérêt au taux convenu ou, à défaut de toute convention, au taux légal. ...

With respect to the situation outlined in your request, the withholding tax levied by the Republic of Chile on interest payments is subject to Article 11 of the Canada-Chile Income Tax Convention. ...

A deduction under subparagraph 60(j)(i) of the Act is not allowed if a deduction for the same pension benefit can be taken under subparagraph 110(1)(f)(i) of the Act because of a specific provision in a bilateral income tax convention (treaty) between Canada and the foreign country from which the foreign pension originates or for benefits that are part of a series of periodic payments. ...

Tel qu'indiqué aux paragraphes 13 et 14 du bulletin d'interprétation IT-113R4 (voir http://www.ccra-adrc.gc.ca/menu/FmenuKLA.html), le paragraphe 7(1.1) s'applique, entre autres, lorsqu'une SPCC a convenu d'émettre des actions de son capital-actions en faveur d'un employé de la société et si immédiatement après la conclusion de la convention, l'employé n'avait aucun lien de dépendance avec la société émettrice qui est son employeur. ...

The determination of whether an Income Tax Convention between Canada and another country would reduce the amount that would have to be included in the Canadian resident's income is a question of fact. ...

We understand that in Germany many pensions are paid under the social security legislation, and consequently such pensions paid to Canadian recipients will be subject to tax in Canada pursuant to the new Convention. ...

Income Tax Convention will be relevant in this regard. Section 118.61 of the Act provides a taxpayer with a deduction for unused tuition tax credits that are carried forward from a previous year. ...

Certain changes to the Canada-United States Income Tax Convention (the "Treaty") came into effect on November 9, 1995. ...

As you may know the issue came under study as a result of the changes to the Canada-United States Income Tax Convention (the "Treaty") brought about by the Third Protocol thereto. ...

Tax Convention (1980) (the "Treaty"), a resident of a Contracting State is taxable in that State with respect to pensions and annuities arising in the other Contracting State other than any portion of such payments that would be exempt from taxes in the State of source if the recipient were a resident thereof. ...