Search - convention

Convention fiscale entre le Canada et les Etats-Unis d'Amérique Même lorsque les dispositions de la Partie XIII de la Loi sont applicables à l'égard de certains paiements, les paiements peuvent ne pas être imposables au Canada à cause de l'application de la convention fiscale entre le Canada et les Etats-Unis d'Amérique («Convention») qui a préséance d'application sur la Loi. ... De tels paiements de commissions pourraient donc être exemptés de l'impôt canadien en vertu de l'article VII de la Convention lorsque la personne résidente des Etats-Unis n'a pas d'établissement stable au Canada. ... Ce nouvel alinéa provient de l'article 7 du protocole modifiant la Convention ratifié le 9 novembre 1995. ...

ii)Est-ce que l'expression "convention écrite conclue avant cette date" au sous-alinéa 110.6(1)a)(vii) de la Loi comprend un testament ou un contrat de mariage? ... A a acquis les biens après le 17 juin 1987 et ladite acquisition n'était pas liée à une convention écrite conclue avant cette date. ... A a acquis les biens après le 17 juin 1987 et que ladite acquisition n'était pas liée à une convention écrite conclue avant le 18 juin 1987. ...

Income Tax Convention (the "Convention") apply to the amounts paid to the deceased's estate from Canadian RRSP accounts. ... The Convention It is Revenue Canada's view that a RRSP is a "pension" for the purposes of Article XVIII of the Convention. Moreover the amounts subject to tax under 212(1)(l) of the Act as set out above would not qualify as a "periodic pension payments" for the purposes of paragraph 2 of Article XVIII of the Convention. ...

INCOME TAX CONVENTION (1980) In consideration of the fact that the transaction concerns a payment arising in the United States (U.S.) and made to a resident of Canada, reference will have to be made to the provisions of the Canada-U.S. Income Tax Convention (1980) (the "treaty") which generally override the provisions of the Act. ...

Canada-United States Income Tax Convention (the "Treaty") With respect to the Canadian shareholder, the Treaty would maintain Canada's right to tax the dividend or capital gain, as the case may be, under all of the above situations. ...

Where a particular convention makes reference to the term “pension” but the convention does not include a definition of “pension”, any RRSP payment (lump-sum or periodic) is considered to be a “pension” for the purposes of that convention and not “income from a trust”. (This is the case in substantially all of Canada’s conventions.) If a particular convention contains a definition of “pension” (which is the case in only five conventions), a lump-sum RRSP payment may or may not fall under the definition of pension in that particular convention. ... Income Tax Convention (the “U.S. Convention”) as a payment under a “retirement arrangement”. ...

Where a particular convention makes reference to the term “pension” but the convention does not include a definition of “pension”, any RRSP payment (lump-sum or periodic) is considered to be a “pension” for the purposes of that convention and not “income from a trust”. (This is the case in substantially all of Canada’s conventions.) If a particular convention contains a definition of “pension” (which is the case in only five conventions), a lump-sum RRSP payment may or may not fall under the definition of pension in that particular convention. ... Income Tax Convention (the “U.S. Convention”) as a payment under a “retirement arrangement”. ...

Raisons POUR POSITION ADOPTÉE: Commentaires du modèle de convention fiscale de l'OCDE de 1992. 5-933542 XXXXXXXXXX Carole Pronovost Attention: XXXXXXXXXX June 6, 1994 Dear Sirs: Re: Canada-United Kingdom Income Tax Convention(The Convention) We are writing in response to your letter dated November 24, 1993. You refer to your letter of July 6, 1992, and our reply dated October 20, 1992, and ask us to reconsider our opinion on the interpretation of paragraph 8 of Article XIII of the Convention as it would apply to a taxpayer resident in the United Kingdom for the purposes of the Convention. ... Your understanding of our previous interpretation of the Convention appears correct. ...

"green card holders" where the "green card holders" who are resident in Canada for purposes of the Convention choose not to claim treaty benefits with respect to any items of income covered by the Convention. ... Such a person would not be treated differently than any other persons resident in Canada for purposes of the Convention where the Convention removes the obligation to pay U.S. income taxes. ... While paragraph 1 of Article XXIX of the Convention stipulates that the Convention is not to have the effect of limiting any credit provided under the laws of a Contracting State in determining the income tax payable of that State, it does not override the fact that the Convention removes the obligation to pay the excess U.S. taxes. ...

Periodic pension payments out of a RRIF are exempt from tax under paragraph 1 of Article XVII of the Canada-UK Convention. ... Thus, it is our view that the intention of the provisions of the UK Convention should prevail. ... To the best of our knowledge, there was no intention in amending the ITCIA to treat periodic pension payments as annuities so that the annuity provision of an income tax convention would apply rather than the pension provision, especially where a convention such as the UK Convention specifically contemplated that payments similar to periodic pension payments would be dealt with under the term "pension". 933575 XXXXXXXXXX G. ...