Search - convention

Vous faites référence à une entente conclue entre un employé et son employeur (« Convention ») prévoyant un congé à traitement différé. ... De plus, vous désirez savoir si l'employé peut prendre son congé à traitement différé au cours de période prévue par la Convention plutôt qu'à la fin de la XXXXXXXXXX année. ... Ainsi, un congé qui est pris pendant la durée de la Convention (et non uniquement à la toute fin de celle-ci) n'empêcherait pas l'application de l'alinéa 6801a) à condition que le congé soit pris immédiatement après une période d'échelonnement. ...

L’alinéa 110(1)d) permet la déduction de la moitié de la valeur de l’avantage que le contribuable est réputé par le paragraphe 7(1) avoir reçu au cours de l’année relativement à un titre qu’une personne admissible donnée est convenue d’émettre ou de vendre aux termes d’une convention, ou relativement au transfert ou à une autre forme de disposition des droits prévus par la convention. ... Plus particulièrement, le sous-alinéa 110(1)d)(i) exige que le contribuable (ou une personne avec laquelle il a un lien de dépendance dans les circonstances prévues à l’alinéa 7(1)c)) acquière les titres visés par la convention pour que la déduction dans le calcul du revenu imposable soit applicable. Toutefois, le paragraphe 110(1.1) prévoit notamment que la condition prévue au sous-alinéa 110(1)d)(i) n’a pas à être respectée si la personne admissible donnée fait le choix selon lequel ni elle ni une personne avec laquelle elle a un lien de dépendance ne déduira de somme au titre d’un paiement fait à un contribuable ou pour son compte, relativement à la disposition par celui-ci de droits prévus par la convention. ...

Vous nous décrivez une situation où une personne résident au Canada (" Gestionnaire ") a conclu une convention de gestion locative avec une personne non-résidente propriétaire (" Propriétaire ") d'un immeuble situé au Canada. En vertu de cette convention, le Propriétaire retient les services du Gestionnaire à des fins de gestion locative et lui donne le pouvoir de louer l'immeuble. Au terme de la convention, le loyer est établi à 50% du revenu de location de l'immeuble moins les commissions versées aux agences de voyages. ...

26 August 2010 External T.I. 2004-0078321E5- Computation of branch profits Unedited CRA Tags 115(1)(a)(ii); 18(1)(v); 20.2; Canada-UK Income Tax Convention; s. 4 of the Income Tax Conventions Interpretation Act Principal Issues: Whether certain transactions between the Canadian branch of a non-resident bank and another branch of such bank situated in a third jurisdiction would be recognized in computing the Canadian branch profits of the bank Position: Transactions will be recognized to the extent that they are relevant in computing the bank's income earned in Canada under the Act Reasons: An authorized foreign bank's income earned in Canada is its profit, subject to Part I modifications, reported to the Supt of Financial Institutions XXXXXXXXXX 2004-007832 Ross Kauffman August 26, 2010 Dear XXXXXXXXXX: Re: Recognition of Inter-Branch Transactions This is in reply to your letter in which you asked for our views on whether certain transactions between the Canadian branch of a non-resident corporation and another branch of such corporation situated in a third jurisdiction would be recognized in determining the Canadian branch profits of the corporation for the purposes of the Canada-UK Income Tax Convention (the "Treaty"). ... This view is supported by section 4 of the Income Tax Conventions Interpretation Act, which requires that, for the purposes of the application of a tax treaty, the profit attributable to a permanent establishment in Canada under the treaty shall, except where the treaty expressly otherwise provides, include amounts required to be included under the Act and exclude amounts that would not be deductible under the Act. ...

Est-il contraire à la législation fiscale qu'un juge entérine une telle convention? ... Dans la négative, vous voulez savoir s'il est contraire à la législation fiscale qu'un juge entérine une telle convention. ... En effet, la LIR ne contient aucune restriction à l'égard du "partage" de la prestation fiscale canadienne pour enfants entre parents qui sont soit séparés soit divorcés ni ne contient aucune disposition qui empêcherait un juge d'entériner une telle convention. ...

Tax Convention provided. Reasons: Par. 153(1)(a), Reg. 102(1) and Reg. 104(2) require withholding of Canadian income tax by a resident and non-resident employer when the employee is a resident of Canada. 2005-012180 XXXXXXXXXX Catherine Bowen (613) 957-8284 November 1, 2005 Dear XXXXXXXXXX: Re: Withholding of income tax on salary paid to an employee This is in response to your letter dated February 21, 2005 wherein you requested our comments on whether an employee who has a home in Canada but works for a company in the United States of America (the "U.S. ... Where this is the case, then the individual's deemed residence status for purposes of the Canada-United States Income Tax Convention (the "Convention") will be determined by the "tie-breaker rules" found in Article IV of the Convention. ...

File # 932993 Principal Issues: Whether an annual pay out amount from a RRIF with a 5 year term is a "periodic pension payment" as defined in section 5 of the ITCIA and under paragraph 2(a) of Article XVIII of the Canada-US Convention. ... Accordingly, an annual pay out amount under a 5 year RRIF will seldom, if ever, qualify as a "periodic pension payment" under section 5 of the ITCIA or paragraph 2(a) of Article XVIII of the Canada-US Convention. 932993 XXXXXXXXXX G. ... Income Tax Convention (the "Treaty") in respect of payments from a Registered Retirement Income Fund ("RRIF")" to a resident of the U.S. ...

The withholding rate may be reduced by virtue of a tax convention or agreement. Canada has preserved its right to tax such payments in most of the tax conventions and agreements which it has entered into. For instance, under the Canada-U.S. 1980 Tax Convention, Canada has reserved its right to tax lump sum payments paid out of a retirement plan at the rate of 25%. ...

Income Tax Convention (1980) (the "Treaty"). Position TAKEN: Yes. ... Income Tax Convention (1980) This is in reply to your letter dated April 2, 1996 in which you requested the Department's opinion concerning the above referenced subject. ... Income Tax Convention (1980) (the "Treaty") when a credit union resident in Canada pays a dividend on its shares to a U.S. resident. ...

In your situation, however, the Canada-United States Income Tax Convention ("Convention") may affect Canada's right to tax such income. Paragraph 1 of Article XVIII of the Convention is worded as follows" "Pension and annuities arising in a Contracting State and paid to a resident of the other Contracting State may be taxed in that other State, but the amount of any such pension that would be excluded from taxable income in the first-mentioned State if the recipient were a resident thereof shall be exempt from taxation in that other State. ... Also, before the Department would grant treaty-exemption on any other portion of the pension benefit, we would require a letter from the U.S. tax authorities confirming that such other portion should be exempt from Canadian tax in accordance with paragraph 1 of Article XVIII of the Convention. ...