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As noted in your letter, our position on the interaction of subsection 256(9) and our administrative position described in paragraph 9 of IT-474 has recently been confirmed in our response to Question 4 of the 2002 APFF Convention. Essentially, Question 4 of the 2002 APFF Convention confirmed our response to Question 39 of the 1990 CTF Roundtable that involved a somewhat similar fact situation to the one you have described. ...

De façon générale, sous réserve des conventions fiscales concluent avec des pays étrangers, l’alinéa 3a) de la Loi de l’impôt sur le revenu (la « Loi ») prévoit qu’une personne qui réside au Canada est imposable sur le total des sommes qui constituent chacune son revenu pour l’année dont la source se situe au Canada et à l’étranger. ... De plus, nous sommes d’opinion que la Convention entre le Canada et la France tendant à éviter les doubles impositions et à prévenir l’évasion fiscale en matière d’impôts sur le revenu et sur la fortune n’empêche pas le Canada d’imposer ces indemnités journalières de grossesse. ...

Reference should also be made to the Canada-Netherlands Income Tax Convention (or any other relevant income tax convention) with regard to the taxation of foreign source income for a period that you are considered a resident of Canada. ...

In particular, the new provision in subparagraph 115(2)(c)(iii) of the Act reads: "who was, under an agreement or a convention with one or more countries that has the force of law in Canada, entitled to an exemption from an income tax otherwise payable in any of those countries in respect of the salary or wages or other remuneration". Since such LES are not entitled to an exemption from income tax on their remuneration as a result of an agreement or a convention with those countries that has the force of law in Canada, subparagraph 115(2)(c)(iii) of the Act does not apply to the above described LES and, accordingly, the remuneration received by the LES is not required to be included in their income under paragraph 115(2)(c) of the Act. ...

Generally, lump-sum superannuation or pension payments to non-residents are not eligible for any reduced withholding tax rate pursuant to the various income tax conventions negotiated between Canada and other countries. Reference should be made to the specific convention with respect to any specific situations you may be contemplating. ...

Convention Position: word distributed also applies to amounts credited in this case Reasons: as 214(3)(f) deems amounts to be paid or credited & does not differentiate between the two amounts, therefore an amount deemed to be paid or credited would be subject to p.2 of Article XXII XXXXXXXXXX L. ... Income Tax Convention (the "treaty") in the following scenario: After the death of the income beneficiary, the trust disposes of its sole asset, a piece of U.S. real estate at a gain. ...

We wish to note that the provisions of any bilateral tax convention may be applicable since, generally, the provisions of a tax convention override those of the Act. ...

Vous nous présentez la situation d'infirmières qui doivent se déplacer à l'intérieur de la région métropolitaine dans l'exercice de leurs fonctions et auxquelles vous remboursez, selon les dispositions prévues à leur convention collective, les frais de repas. ... De plus, le fait que les frais de repas soient remboursés en vertu d'une convention collective ne change pas le caractère personnel de ces frais. ...

Does the Department’s administrative position with respect to the look-through of the partnership for tax convention purposes would apply in such a situation. ... Such a situation does not relate to the Canada-Us tax convention and, accordingly, the Department’s position, as stated in Questions 1 and 21 of the 1991 Conference Report and the 1996 Corporate Management Tax Conference, is not applicable. ...

Le fait que la convention collective ou le contrat de travail permettent ce genre de congé et que la personne visée doit continuer à suivre les directives de son employeur en ce qui concerne les conflits d'intérêts sont des indications que la personne demeure employée durant la période de congé parentale. xxxxxxxxxx 5-991697 A. ... Lorsqu'une personne continue à être sujet aux directives de l'employeur durant la période en question et que la convention collective ou le contrat de travail prévoit qu'une personne peut se prévaloir d'une periode de congé parentale ne dépassant pas 5 ans, nous sommes d'avis qu'il pourrait y avoir un bon argument pour prétendre qu'il existait durant cette période une relation employeur/employé. ...