Search - convention

Therefore, even if the provisions of the Income Tax Act and Canadian social security legislation were interpreted to apply to embassies in Canada, those embassies enjoy immunity from these statutes as a result of the State Immunity Act, the Vienna Convention on Diplomatic Relations (arts. 23 and 33) and customary international law. ...

Sarazin Attention: XXXXXXXXXX August 20, 1997 Dear Sirs: Re: Withholding Tax from a LRIF This is in reply to your facsimile received on July 23, 1997, wherein you requested confirmation that a life retirement income fund ("LRIF") would be treated like a registered retirement income fund ("RRIF") for purposes of determining the withholding taxes required under the Canada-Mexico Income Tax Convention (1991). ...

Income Tax Convention (1978) does not provide any relief in this regard. ...

Accordingly, the applicable District Taxation Office should be consulted with respect to the determination of the centre of vital interests of such a taxpayer for purposes of the Canada-Germany Income Tax Agreement (the "Convention"). ...

Ceci pourrait être considéré être le cas si tous les documents corporatifs et les conventions de transfert indiquent clairement que l'intention des parties était d'effectuer un tel choix, et indiquent clairement les sommes convenues. ...

Income Tax Convention. Yours truly, Olli Laurikainen Section Manager for Director International and Trusts Division Income Tax Rulings Directorate Policy and Legislation Branch- 2- ...

Income Tax Convention. These comments are provided in accordance with the guidelines set out in paragraph 22 of Information Circular IC 70-6R4 dated January 29, 2001, issued by the Canada Customs and Revenue Agency (the "CCRA") and are not considered binding on the CCRA. ...

Income Tax Convention. These comments are provided in accordance with the guidelines set out in paragraph 22 of Information Circular IC 70-6R4 dated January 29, 2001, issued by the Canada Customs and Revenue Agency (the "CCRA") and are not considered binding on the CCRA. ...

Income Tax Convention These comments are provided in accordance with the guidelines set out in paragraph 22 of Information Circular IC 70-6R4 dated January 29, 2001, issued by the Canada Customs and Revenue Agency (the "CCRA") and are not considered binding on the CCRA. ...

Income Tax Convention. These comments are provided in accordance with the guidelines set out in paragraph 22 of IC 70-6R4 and are not considered binding on the CCRA. ...