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Whether an Income Tax Convention between Canada and the non-resident’s country of residence would result in a reduction of the Part XIII tax would be a question of fact that could only be determined when all of the facts are known. ...

Income Tax Convention (1980). We trust our comments will be of assistance to you. ...

Tax Convention (the "Treaty") includes, in the case of real property situated in Canada, an option in respect of a share of a company the value of whose shares is derived principally from real property situated in Canada. ...

Le Régime n'est pas un régime de pensions agréé, n'est pas capitalisé et ne constitue pas une convention de retraite. ...

For the purposes of the registered pension plan provisions in the Income Tax Act (the "Act"), compensation is defined in subsection 147.1(1) of the Act to mean the total of all amounts from an employer each of which is an amount in respect of the individual's employment with the employer or an office in respect of which the individual is remunerated by the employer that is required by section 5 or 6 of the Act to be included in computing the individual's income for the year, except such portion of the amount as may reasonably be considered to relate to a period throughout which the individual was not resident in Canada, and is not attributable to the performance of the duties of the office or employment in Canada or is exempt from income tax in Canada by reason of a provision contained in a tax convention or agreement with another country. ...

Nos commentaires Compte tenu de l'absence de faits précis dans votre demande et de documentation telle que, les contrats de travail, les conventions collectives ou toute autre entente contractuelle, nous sommes portés à croire que les indemnités versées par l'employeur, en sus des prestations payées par les organismes gouvernementaux responsables des accidents de travail, seraient imposables en vertu du paragraphe 5(1) de la Loi de l'impôt sur le revenu. ...

More particularly, since your situation involves a U.S. trust, the income tax consequences of any such distributions under U.S. federal and state laws, as far as they are ascertainable, would have to be reviewed as well as the potential application of the Income Tax Convention between Canada and the U.S to any such distribution. ...

A notre avis, la question de savoir dans quel genre d'institution prennent part deux ou plusieurs particuliers qui détiennent une participation dans un immeuble ne peut être déterminé qu'après l'examen de tous les faits, incluant l'examen de toute entente ou convention régissant l'institution en question. ...

Income Tax Convention. We trust the above comments are adequate for your purposes. ...

We are in agreement with your view that Canadian withholding is required in the circumstances described above, by virtue of paragraph 212(1)(d) of the Act and Article 12 of the Canada/Germany Tax Convention (Canada/Germany Treaty). ...