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Reasons: The amount would be taxed in Canada under paragraph 2 of Article 15 of the Canada-Chile Income Tax Convention. ... Sarazin July 6, 2000 Dear Sir: Re: Canada-Chile Income Tax Convention This is in response to your letter dated April 5, 2000, wherein you requested clarification regarding the application of section 7 of the Income Tax Act (the "Act") and Article 15 of the Canada-Chile Income Tax Convention (the "Convention"). ... Since the Convention does not define the term salary and wages, paragraph 2 of Article 3 of the Convention provides that any term not defined in the Convention shall, unless the context otherwise requires, have the meaning it has under the Act. ...

29 January 2007 External T.I. 2006-0212301E5- Teacher's Convention Costs Unedited CRA Tags 8(1) Principal Issues: Tax treatment of the costs incurred by a teacher in complying with his or her legal and professional obligation under the Alberta School Act (1988) to attend the annual two-day teacher's convention. ... Since 1942, the Alberta Department of Education granted the Alberta Teachers' Association the responsibility of organizing the conventions. The costs incurred by a teacher may include: A convention fee, and Related travel, meals and accommodation expenses. ...

Notamment, les polices d'assurance ne sont pas des conventions de retraite. À notre avis, lorsqu'un employeur d'un contribuable verse à une société d'assurance-vie des cotisations visées à la définition de convention de retraite, la société d'assurance-vie est un dépositaire, au sens donné à ce terme à la définition de convention de retraite. ... Dans ce cas, l'employeur est réputé être le dépositaire d'une convention de retraite. ...

XXIV de la Convention Canada-France Principales Questions: Interprétation du paragraphe 1 de l'Article XXIV de la Convention fiscale entre le Canada et la France. ... Raisons: Article XXIV de la Convention fiscale entre le Canada et la France et Article 24 du Modèle de convention fiscale de l'OCDE et les commentaires s'y rapportant. ... Plus particulièrement, vous nous demandez de clarifier la portée du paragraphe 1 de l'Article XXIV de la Convention fiscale entre le Canada et la France (la " Convention ") en regard du gain en capital réalisé par un citoyen canadien lors de la disposition d'une résidence située en France. ...

8 September 2011 External T.I. 2011-0393411E5- Article XV of the Canada-US Tax Convention Unedited CRA Tags Article XV(2)(b) of the Canada-United States Tax Convention (1980); s. 7 Principal Issues: As a consequence of changes to Article XV(2)(b) of the Canada-United States Tax Convention (the "Convention") arising from the Fifth Protocol, does stock option employment income recognized by a United States resident continue to be exempt from tax in Canada under Article XV(2)(b) if the remuneration is not deductible in computing the income (i.e. not "borne by") of a Canadian resident employer? ... If the stock option remuneration is paid by, or on behalf of, a resident of Canada under the Convention, the remuneration will not be exempt from tax in Canada under Article XV(2)(b). ... MacGillivray (613) 957-2103 Attention: XXXXXXXXXX September 8, 2011 Dear Sir: Re: Article XV of the Canada-United States Tax Convention This is in reply to your letter of January 19, 2011, in which you requested our views with respect to the interpretation of Article XV(2)(b) of the Canada-United States Tax Convention (1980) (the "Convention") and its application to stock option benefits derived by residents of the United States from employment exercised in Canada. ...

The word "employment" is not defined in the Convention. With respect to terms not defined in the Convention, paragraph 2 of Article 3 states: "As regards the application of the Convention by a Contracting State any term not defined thereon shall, unless the context otherwise requires, have the meaning which it has under the law of that State concerning the taxes to which the Convention applies, any meaning under the tax laws of that State prevailing over a meaning given to the term under other laws of that State. ... This is evident when the context of Articles 14 (Professional Services) and 15 (Dependent Personal Services) of the Convention is in view. ... As Article 18 of the Convention (Pensions and Annuities) does not apply in this case, Article 21 (Income not Expressly Mentioned) will apply. ...

Principales Questions: 1)application de 75(2) au convention de retraite- 2)cotisation à la convention de retraite: valeur des 2,lettre de crédit et biens cédés en garantie. ... Le paragraphe 75(2) de la Loi s'applique à une fiducie régissant une convention de retraite, telle que définie au paragraphe 248(1) de la Loi, qui prévoit le remboursement du surplus à l'employeur puisque les alinéas 75(3)a) et d) de la Loi n'excluent pas, de l'application du paragraphe 75(2) de la Loi, les fiducies régissant une convention de retraite. ... Il est à noter que la détermination de la juste valeur marchande d'un bien est la responsabilité de l'employeur et du dépositaire de la convention de retraite. ...

You point out that under the Canada-Mexico Income Tax Convention (the "Convention"), "Mexican tax" is defined as including the assets tax under the Assets Tax Law (the "ATL") and that " tax ", in the case of Mexico, is defined as Mexican tax. ... The assets tax is not a tax payable in Mexico on profits, income or gains, for purposes of the Convention. ... See for example, the U.S. taxes referred to in paragraph 2(a) of Article XXIV of the Canada-United States Income Tax Convention (1980), as amended by the third protocol to that convention. ...

8 August 1995 External T.I. 9517265 F- CONVENTION FISCALE CANADA-E.U. ... Shea-DesRosiers A l'attention de XXXXXXXXXX Le 8 août 1995 Monsieur, Madame, Objet: Convention fiscale Canada-Etats-Unis La présente fait suite à votre lettre du 27 juin 1995 concernant le sujet ci-haut mentionné. ... Si l'impôt payable autrement calculé selon la Partie I de la Loi qui est attribuable à de tels paiements mensuels excède le taux limite de 15% tel que décrit à l'alinéa 2(a) de l'article XVIII de la Convention, le particulier pourrait attacher une lettre à la formule T1 demandant au Ministère d'ajuster le total de l'impôt payable en rapport avec le taux limite décrit à l'article XVIII de la Convention. ...

L'employeur est réputé être le dépositaire d'une convention de retraite. Le droit dans la police d'assurance-vie est réputé être un bien déterminé de la convention. ... Les biens déterminés de la convention sont réputés être les biens de la fiducie et le dépositaire de la convention est réputé être le fiduciaire qui a la propriété ou le contrôle des biens de la fiducie. ...