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The requirement to withhold under section 102 of the Regulations may be waived if the employee is exempt from Canadian tax pursuant to the Canada- US Income Tax Convention (the "Treaty"). ...

We note that the deduction under subparagraph 60(j)(i) of the Act is not allowed if a deduction for the same pension benefit transfer can be taken under subparagraph 110(1)(f)(i) of the Act because of a specific provision in a bilateral income tax convention (treaty) between Canada and the foreign country from which the foreign pension originates. ...

A deduction under subparagraph 60(j)(i) of the Act is not allowed if a deduction for the same pension benefit can be taken under subparagraph 110(1)(f)(i) of the Act because of a specific provision in a bilateral income tax convention (treaty) between Canada and the foreign country from which the foreign pension originates or for benefit that is part of series of periodic payments. ...

Section 2.22 of the Guide refers to paragraph 8 of Interpretation Bulletin IT-131R2, "Convention Expenses", for additional information. ...

Roy, CGA Le 20 juin 2002 Madame, Objet: Prestation au décès La présente est en réponse à votre fac-similé du 9 mai 2002 par lequel vous nous demandez quel sera le traitement fiscal pour le bénéficiaire d'un montant versé suite au décès d'un employé retraité en vertu de la clause 25.02 de la convention collective que vous nous avez soumise. ...

Tax Convention (1980). The individual moved to Canada and ceased to earn additional entitlements under the Plan. ...

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

Whether or not the husband has US tax consequences on the rollover should be confirmed by reference to the US tax rules, and the Canada-United States Income Tax Convention, 1980. ...

Where an individual exercises a stock option in a taxation year after he or she has ceased to be resident in Canada, the individual will be required to include the benefit in income to the extent it is attributable to services rendered in Canada pursuant to subsections 2(3) and 115(1)(a)(i) of the Act, subject to the provisions of any tax convention or agreement. ...

Income Tax Convention, we would have to review the structure of each PEP and the particular investments held in each PEP. ...