Search - convention

Dubé (613) 957-8953 A l'attention de XXXXXXXXXX Le 1er juin 1993 Mesdames, Messieurs, Objet: Régime d'assurance collective XXXXXXXXXX Imposition des prestations d'assurance-salaire La présente est en réponse à votre lettre du 18 février 1993 dans laquelle vous demandez notre opinion concernant l'objet mentionné en titre. 1- Vous nous soumettez que le régime d'assurance collective XXXXXXXXXX est régi par les conventions collectives XXXXXXXXXX (ci-après "convention"). 2- La section XXXXXXXXXX définit les régimes d'assurance applicables aux salariés. 3- XXXXXXXXXX. 4- Le texte de la convention collective détermine le partage global des primes d'assurance-collective de ce groupe, XXXXXXXXXX. 5- XXXXXXXXXX. 6- Les employeurs s'assurent ainsi que chaque employé paie la totalité de la prime du régime d'assurance-salaire de longue durée. 7- En raison de cette interprétation, vous êtes d'avis que les prestations qui sont reçues en vertu du régime d'assurance-salaire de longue durée devraient être exonérées d'impôt. ... NOS COMMENTAIRES Nous sommes d'avis que XXXXXXXXXX la convention établit clairement que les parties à la convention partagent à parts égales les frais XXXXXXXXXX du plan d'assurance qui comprend l'assurance-salaire, l'assurance-vie et l'assurance générale et représente ainsi l'obligation légale des parties (employeur et employés) en vertu de la convention. Aussi, nous sommes d'avis que l'on ne peut pas supporter l'interprétation que vous faites de la clause de la convention précitée à l'effet que selon le plan, les primes d'assurance-salaire sont financées en totalité par les employés. ...

Convention Position TAKEN: Yes Reasons FOR POSITION TAKEN: 941169 XXXXXXXXXX S. ... Income Tax Convention (the "Convention") Purchase for Cancellation of A Share of U.K. ... You illustrated in an example that as the result of the purchase for cancellation, the net proceeds of the Canadian resident, after U.K. and Canadian taxes, would be less if paragraph 4 of Article 27 of the Convention applies than if there were no such Convention. ...

Questions 1)      Quelle est la position du Ministère face au gain réputé réalisé par Canco en tenant compte de la convention fiscale entre le Canada et les États-Unis? Plus précisément, est-ce que le Ministère considère que le gain est exempté en vertu du paragraphe 4 de l'article XIII de la Convention? ... Réponse du ministère du Revenu 1)      En formulant notre réponse nous avons présumé que Canco ne tire pas la valeur de ses actions principalement de biens immeubles situés au Canada aux fins du paragraphe 3 de l'article XIII de la Convention fiscale entre le Canada et les États-Unis (ci-après la "Convention") ou par l'aliénation de biens meubles selon l'alinéa 2 de l'article XIII de la Convention.       ...

Income Tax Convention Permanent Establishment & Refund Interest QUESTION 55 Assume that on July 1, 1991 a U.S.resident for the purposes of the Canada- U.S. tax Convention (the "Convention") ceased to carry on business in Canada through a permanent establishment. ... Does Article XI paragraph 3(c) of the Convention exempt this income from tax in Canada? ... Do Article XI paragraph 5 and Article VII paragraph 1 of the Convention permit Canada to tax the interest as business profits attributable to the former Canadian permanent establishment? ...

Income Tax Convention (the "Convention"). In order for a corporation to be considered a resident of the U.S. under the Convention, it must be liable to tax therein on its world wide income as are corporations incorporated pursuant to the laws of the U.S. ... As a result, we consider an S corporation a resident of the U.S. for purposes of the Convention. ... As a result, we would not consider such an entity to be a resident of the U.S. under the Convention. ...

Reasons: It meets the requirements set out in paragraph 1 of Article IV of the Convention. ... Leung October 17, 2002 Dear XXXXXXXXXX: Re: Residence in the United States for the Purposes of the Canada-United States Income Tax Convention (the "Convention") We are writing in reply to your letter of August 7, 2002, in which you requested our view as to whether the corporation described below would be considered to be a resident in the U.S. for the purposes of the Convention. "NRco" is a corporation that is a not resident in Canada for the purposes of the Convention. ...

Déduction d'impôt prévue par la Convention si le contribuable a des revenus de la France dans l'année du décès. ... Le paragraphe 1e) de l'article XXIII de la Convention n'a pas pour objet de permettre d'accorder une déduction pour impôt étranger à l'égard de l'ISF. Le paragraphe 1e) de l'article XXIII de la Convention est identique au paragraphe 3 de l'article 23A du Modèle de Convention Fiscale de l'OCDE. ...

Reasons: Interpretation of the provisions of the Act and Articles 3, 15 and 27A of the Canada-United Kingdom Income Tax Convention ("UK Convention"). ... In the situation set out above, there is no relief from taxation in Canada under the Canada-United Kingdom Income Tax Convention (the "UK Convention"). Our analysis of the relevant provisions of that convention is as follows. ...

Whether the treaty provides any relief for royalties under the Canada-US Tax Convention and the Canada-France Tax Convention Position: Yes. ... Nichols 2011-039276 April 19, 2011 Dear XXXXXXXXXX: RE: Motion picture films- subsection 212(5) of the Income Tax Act We are writing in reply to your letter dated January 13, 2011 requesting our view whether subsection 212(5) of the Income Tax Act (the "Act") would apply to certain payments for rights to motion picture films made to non-residents and whether relief is available under the Royalties articles of the Canada-US Tax Convention (the "US Convention") and the Canada-France Tax Convention (the "France Convention"), based on the following facts. 1. ... Canco has entered into a second contract under which it will pay a fee to a French distribution company that is a resident of France for purposes of the France Convention, for a right in or the use of certain motion pictures. 3. ...

Reasons: (1) Article XVIII, paragraph 1 of the Convention (2) Article XVIII, paragraph 7 of the Convention. ... However, in many cases, Article XVIII of the Convention Between Canada and the United States of America with Respect to Taxes on Income and on Capital (the "Convention") may apply to defer or relieve taxation in Canada. ... Subparagraph 3(b) of Article XVIII of the Convention provides that if a Canadian resident individual makes contributions to his or her Roth IRA while a resident of Canada, the Roth IRA will cease to be considered a "pension" for purposes of the Convention at the time of the contribution. ...