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Technical Interpretation - Internal summary
17 February 2014 Internal T.I. 2013-0498121I7 - Follow up to XXXXXXXXXX -- summary under Subsection 116(3)
After finding that there was no exemption for the diplomat in Art. 34 of the Vienna Convention on Diplomatic Relations from the s. 162(7) penalty as the property " was not held on behalf of the sending State as part of the mission," nor was there any exemption for the child, CRA stated that "you may wish to consider exercising discretion in assessing the penalty given that….there was a loss on the property. ...
Technical Interpretation - Internal summary
17 February 2014 Internal T.I. 2013-0498121I7 - Follow up to XXXXXXXXXX -- summary under Subsection 162(7)
After finding that there was no exemption for the diplomat in Art. 34 of the Vienna Convention on Diplomatic Relations from the s. 162(7) penalty as the property " was not held on behalf of the sending State as part of the mission," nor was there any exemption for the child, CRA stated that "you may wish to consider exercising discretion in assessing the penalty given that….there was a loss on the property. ...
Technical Interpretation - Internal summary
16 June 2014 Internal T.I. 2014-0525961I7 - ON Tax and Brazilian Tax Sparing -- summary under Article 24
16 June 2014 Internal T.I. 2014-0525961I7- ON Tax and Brazilian Tax Sparing-- summary under Article 24 Summary Under Tax Topics- Treaties- Income Tax Conventions- Article 24 Brazilian tax-sparing rules operate independently of s. 126 Was tax deemed to have been paid (a "tax spared amounts") under Art. 22, para. 3 of the Canada-Brazil Treaty eligible for a foreign tax credit (an "ON FTC") under s. 34(1) of the Taxation Act, 2007 (Ontario) ("the TA")? ...
Technical Interpretation - Internal summary
20 November 2014 Internal T.I. 2014-0539631I7 - Restrictive Covenants-Part XIII (Luxembourg) -- summary under Article 7
20 November 2014 Internal T.I. 2014-0539631I7- Restrictive Covenants-Part XIII (Luxembourg)-- summary under Article 7 Summary Under Tax Topics- Treaties- Income Tax Conventions- Article 7 restrictive covenant payment not eligible for relief under Lux Treaty After CanCo had sold shares of a partly-owned subsidiary (SubCo), it made a payment to the other share vendor (LuxCo) pursuant to what was assumed to be a "restrictive covenant" in a related agreement, and withheld and remitted 25% of the payment. ...
Technical Interpretation - Internal summary
4 December 2013 Internal T.I. 2013-0489051I7 - Personal-Use-Property & Article XIII(9) -- summary under Article 13
4 December 2013 Internal T.I. 2013-0489051I7- Personal-Use-Property & Article XIII(9)-- summary under Article 13 Summary Under Tax Topics- Treaties- Income Tax Conventions- Article 13 personal-use land and building are one property A U.S. resident owned vacant land in Canada from before September 26, 1980 and after that date built a cottage thereon. ...
Technical Interpretation - Internal summary
16 June 2014 Internal T.I. 2014-0527901I7 - Public Lending Right Payments under Art. 14 -- summary under Article 14
16 June 2014 Internal T.I. 2014-0527901I7- Public Lending Right Payments under Art. 14-- summary under Article 14 Summary Under Tax Topics- Treaties- Income Tax Conventions- Article 14 public lending right payments not royalties Payments made by the Canada Council under the public lending rights program, i.e., payments to Canadian authors in order to compensate them for the free access to their works in Canadian libraries "would be in respect of their independent literary or artistic activities" rather than (royalty) "payments… made in consideration for the use of, or the right to use, the work being lent out (or their copyright in the work)," so that in the case of a resident of Ireland receiving a PLRP payment, that payment would be taxable in Canada only to the extent that the author has a fixed base in Canada for the purposes of performing their "professional services" and only to the extent the PLRP can be attributed to that fixed base. ...
Technical Interpretation - Internal summary
18 June 2013 Internal T.I. 2011-0393451I7 - Treaty Exemption - Fixed Base available in Canada -- summary under Article 14
18 June 2013 Internal T.I. 2011-0393451I7- Treaty Exemption- Fixed Base available in Canada-- summary under Article 14 Summary Under Tax Topics- Treaties- Income Tax Conventions- Article 14 A non-resident of Canada who was resident in Ireland for purposes of the Canada-Ireland Treaty, worked as an independent contractor, under a short-term contract for service, for a provincial authority at facilities maintained and operated by it. ...
Technical Interpretation - Internal summary
18 June 2013 Internal T.I. 2011-0393451I7 - Treaty Exemption - Fixed Base available in Canada -- summary under Article 5
18 June 2013 Internal T.I. 2011-0393451I7- Treaty Exemption- Fixed Base available in Canada-- summary under Article 5 Summary Under Tax Topics- Treaties- Income Tax Conventions- Article 5 Dudney folowed A non-resident of Canada who was resident in Ireland for purposes of the Canada-Ireland Treaty, worked as an independent contractor, under a short-term contract for service, for a provincial authority at facilities maintained and operated by it. ...
Technical Interpretation - Internal summary
22 March 2016 Internal T.I. 2016-0632941I7 - BEPS exchange of tax rulings -- summary under Article 27
22 March 2016 Internal T.I. 2016-0632941I7- BEPS exchange of tax rulings-- summary under Article 27 Summary Under Tax Topics- Treaties- Income Tax Conventions- Article 27 types of rulings exchanged under BEPS In the context of Canada’s BEPS commitment to exchange information with other countries on certain tax rulings, effective April 1, 2016 IC 70-6 will be revised to indicate that summaries of the contents of the following categories of rulings may be exchanged with the countries of residence of the immediate and ultimate parent and certain other parties (which countries may then ask to receive relevant portions in more detail)- re: a) preferential regimes (for Canada, including international shipping and certain foreign life insurance operations of a Canadian company); b) cross-border transfer pricing; c) downward adjustment not directly reflected in the taxpayers’ accounts; d) permanent establishments; and e) related party conduits. ...
Technical Interpretation - Internal summary
1 December 2004 Internal T.I. 2004-0065131I7 F - Sécurité sociale des États-Unis -- summary under Subparagraph 56(1)(a)(i)
Particular attention should also be paid to Article XVIII(5) of the 1980 Canada-United States Income Tax Convention in respect of such payments. ...