Search - convention

Filter by Type:

Results 1151 - 1160 of 1195 for convention
Technical Interpretation - External

2 June 2006 External T.I. 2006-0174671E5 F - Frais de repas et de logement

La convention collective prévoit le paiement/remboursement d'un repas pour douze heures de travail et le remboursement des frais d'hébergement si les employés doivent se loger à l'extérieur pour la nuit. ...
Technical Interpretation - External

25 January 2007 External T.I. 2006-0213961E5 F - Rémunération, assurance salaire, indemnité CSST

Année 2 La CSST répond favorablement à la demande de l'employé; La CSST verse des prestations de 30 000$ relatives à l'année 1 et émet un feuillet T5007 à l'employé relativement à ces prestations; L'employeur renverse les écritures comptables relativement aux prestations d'assurance salaire versées à l'année 1 de 40 000$; La convention collective prévoit que l'employeur doit effectuer un paiement à l'employé représentant la différence entre le montant reçu de la CSST et le salaire net que l'employé aurait normalement touché s'il avait été au travail, soit 3 000$ en salaire (salaire net de 33 000$- CSST 30 000$); Lors de l'année 2, l'employeur verse le salaire régulier de 65 000$ à l'employé. ...
Technical Interpretation - External

5 December 2005 External T.I. 2005-0155331E5 - XXXXXXXXXX 2006 Meeting - Q & A's

Officials of the Department of Finance and the CRA will be going to Washington towards the end of the month to meet with their American counterparts on the Fifth Protocol to the Canada-United States Income Tax Convention. ...
Technical Interpretation - External

16 December 2005 External T.I. 2005-0135831E5 - termination payment paid to non-resident

Income Tax Convention) of the retiring allowance and to forward that amount to the Receiver General on behalf of the non-resident. ...
Technical Interpretation - External

29 January 2018 External T.I. 2017-0682301E5 - Deemed Distribution and Withdrawal from IRA

However, if the Taxpayer was a U.S. citizen, the foreign tax credit in respect of the U.S. tax paid on the Deemed Distribution should be computed giving consideration to subparagraph 4(a) of Article XXIV of the Convention between Canada and the United States of America with Respect to Taxes on Income and on Capital. ...
Technical Interpretation - External

24 May 2018 External T.I. 2017-0710641E5 - Interest Charge Domestic International Sales Corp

Convention with Respect to Taxes on Income and on Capital (the “Treaty”) and for Part LIX of the Regulations. ...
Technical Interpretation - External

12 April 2018 External T.I. 2017-0738071E5 - Scholarships from Government of Japan

For more information, see the Convention between the Government of Canada and the Government of Japan. ...
Technical Interpretation - External

19 June 1997 External T.I. 9705105 - U.S. ANNUITIES RECEIVED AS DAMAGES

Income Tax Convention (1980) which generally override the provisions of the Act. ...
Technical Interpretation - External

25 March 1998 External T.I. 9728405 - CROSS-BORDER REPURCHASE TRANSACTIONS

However, for the purposes of Part XIII and any tax convention to which Canada is a party, an amount deemed by paragraph 260(8)(b) to be a payment of interest is deemed not to be payable on or in respect of the underlying security. ...
Technical Interpretation - External

2 February 1999 External T.I. 9900885 - CHILD CARE EXPENSES

Currently, there is no tax convention between Canada and XXXXXXXXXX. If you require assistance in determining your mother’s residency status for 1997 and 1998, you may contact your local taxation service office. ...

Pages