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RAISON POUR POSITION ADOPTÉE: Les différentes clauses des conventions de location d'automobile conclues entre les locateurs et les consommateurs ont pour but d'établir et d'ajuster le loyer du bien loué en fonction de plusieurs variables, entre autres, la période de location, le kilométrage parcouru avec le véhicule, l'usure du véhicule ou encore la valeur estimative du véhicule à l'expiration prévue du bail.   5-933600 XXXXXXXXXX C. ... Habituellement, les différentes clauses des conventions de location d'automobile conclues entre les locateurs et les consommateurs ont pour but d'établir et d'ajuster le loyer du bien loué en fonction de plusieurs variables, entre autres, la période de location, le kilométrage parcouru avec le véhicule, l'usure du véhicule ou encore la valeur estimative du véhicule pendant ou à l'expiration du bail. 17.       ...

If it is determined that a plan situated in a particular country is a superannuation or pension fund for purposes of the Act, any amounts received by a Canadian resident out of the plan subsequent to that person's immigration to Canada will normally be included in the recipient's income under subparagraph 56(1)(a)(i) of the Act unless a provision of an income tax convention between Canada and the other country applies to exclude the amount from income. However, Canada does not currently have a tax treaty with Hong Kong and Canadian courts have confirmed that the income tax convention between Canada and China does not apply to Hong Kong. ...

Income Tax Convention (1980) generally requires that a person be subject to as comprehensive a tax liability as is imposed by a state before that person will be considered to be a resident of that state for purposes of a tax treaty. ... Even if an Investment Undertaking could be found to be a resident of Ireland, paragraph 4 of Article 28 might still prevent the New Irish Treaty from applying in certain circumstances: The Convention [i.e., the New Irish Treaty] shall not apply to any company, trust or partnership that is a resident of a Contracting State and is beneficially owned or controlled directly or indirectly by one or more persons who are not residents of that State, if the amount of the tax imposed on the income or capital of the company, trust or partnership by that State is substantially lower than the amount that would be imposed by that State if all of the shares of the capital stock of the company or all of the interests in the trust or partnership, as the case may be, were beneficially owned by one or more individuals who were residents of that State. ...

The applicable rate of Part XIII tax is 25% except where the non-resident beneficiary is resident in a country with which Canada has an income tax convention. In such a case, the applicable rate can found in Information Circular 76-12R5, Applicable Rate of Part XIII Tax on Amounts Paid or Credited to Persons in Countries with Which Canada has a Tax Convention. ...

Selon les renseignements fournis, le fonds d'entraide ne constitue pas une " convention de retraite " ni un " régime de prestations aux employés ". ... Sommes versées aux prêtres Selon les renseignements que vous nous avez donnés, XXXXXXXXXX ne constitue pas une " convention de retraite " ni un " régime de prestations aux employés ", ces expressions étant définies au paragraphe 248(1) de la Loi de l'impôt sur le revenu (ci-après la " Loi "). ...

In your request, you described the lifetime allowance charge and its application, as follows: In addition to the normal UK taxation on periodic pension payments which is modified by Article 17 of the Canada-UK Tax Convention so that the periodic pension payment is taxable only in the country of residence (in this case Canada), the UK tax system also imposes a tax charge known as the “lifetime allowance charge”. ... The Charge is separate from any income tax due on any pension payments actually made. * The Charge will not count as pension income, or any other kind of income, for the purposes of the UK’s bilateral double taxation conventions. ...

Income Tax Convention. However, as stated in paragraph 3 of Article XXVI of the Convention, the competent authorities of the Contracting States could resolve by mutual agreement any difficulties or doubts arising as to the interpretation or application of the Convention, and in particular, the competent authorities of the Contracting States could agree to the elimination of double taxation with respect to the income distributed by a trust. ... Income Tax Convention, such amount would be subject to a Part XIII withholding tax at the rate of 15%, even where U.S. securities have been disposed of by a Canadian trust upon its winding-up because, in our opinion, the capital gains arising from that disposition would generally be considered to be income arising in Canada. ...

6 December 2011 External T.I. 2011-0405561E5- Withholding on payment to non-resident Unedited CRA Tags ITA 2(3), 115, 153(1)(g), 153(1.1), 227(8), Regulation 105(1); Article XVI of the Canada- United States Tax Convention (1980) Principal Issues: Whether tax is required to be withheld on deposits paid to non-resident artist's agents. ...

Réponse de l'Agence des douanes et du revenu du Canada Pour la détermination du contrôle de droit d'une société par actions pour les fins de la Loi, il faut prendre en considération la loi sur les sociétés par laquelle est régie la société par actions, le registre des actionnaires, les statuts et règlements de la société par actions, et toute convention unanime des actionnaires (voir la décision Duha Printers (Western) Ltd.c. ...

Seidel, CMA (613) 957-2058 October 26, 2010 Dear XXXXXXXXXX: Re: Canadian Branch Tax- Post Fifth Protocol This is in response to your September 2, 2009 letter in which your requested our comments with respect to the application of Article X(6) of the Canada-United States Tax Convention (1980) (the "Treaty") to certain U.S. entities that carry on business in Canada through a permanent establishment ("PE") subsequent to the Fifth Protocol. ...