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L'article XXXXXXXXXX de la Convention prévoit ce qui suit: XXXXXXXXXX L'article XXXXXXXXXX de la Convention mentionne que les parties à la Convention s'entendent pour décréter que la Convention constituera une convention unanime entre actionnaires selon le sens légal de la façon suivante: XXXXXXXXXX Par ailleurs, le conseil d'administration de Société a été formé de XXXXXXXXXX administrateurs pendant les XXXXXXXXXX années d'imposition sous étude, à l'exception de la période entre le XXXXXXXXXX où un administrateur indépendant a été nommé. ... Questions Vous nous demandez si la Convention est une convention unanime entre actionnaires (" CUA ") selon l'article 123.91 de la LCQ. ... L'article XXXXXXXXXX de la Convention restreint les pouvoirs des administrateurs et la Convention est une CUA dont on doit tenir compte. ...

Reasons: Under Article 18 of the Canada-Australia Income Tax Convention, there is no relief for amounts that would not have been subject to Australian tax if the recipient were a resident of Australia. ... Our Comments Paragraph 1 of Article 18 of the Canada-Australia Income Tax Convention states as follows: Pensions and annuities arising in a Contracting State for the benefit of and paid to a resident of the other Contracting State may be taxed in that other State. There is no other provision in the Canada-Australia Income Tax Convention which would exempt from Canadian income tax that portion of the payment that would have been exempt from Australian income tax had the taxpayer received the payment while a resident of Australia. ...

Where the property was owned prior to 1972, the taxable capital gain may be reduced as capital gains were not taxable prior to 1972. 3)     The Canada- United States Income Tax Convention (1942) provided that most gains are taxable in the state of residence only. ... Income Tax Convention (1980) provides that gains on the alienation of real property situated in the other contracting state may be taxed in that state.  Accordingly, Article XIII, paragraph 9 of the new Convention provides a transitional rule that in effect reduces the gain which is liable for tax in Canada by the portion of the gain attributable from date of acquisition to December 31, 1984.  ...

Principales Questions: Déductibilité des paiements en espèces dans le cadre d'une convention d'options d'achat d'actions Position Adoptée: Déductible par l'employeur Raisons POUR POSITION ADOPTÉE: IT-113R4, paragraphe 11 Le 7 décembre 2000 Bureau des services fiscaux- Laval Administration Centrale A. ... Lors de la Table ronde de 1995 de l'APFF, nous avons annoncé que la position de l'Agence concernant les conventions d'options d'achat d'actions qui permettent à un employé de recevoir un paiement en espèces plutôt que des actions, n'a pas changé (F9522780). Nous avons mentionné que l'alinéa 7(3)b) n'empêche pas un employeur de déduire les sommes versées puisqu'aucune action n'a été vendue ou émise en vertu de la convention. ...

Société non-résidente n'a pas d'établissement stable au Canada aux fins de la Convention fiscale Canada-États-Unis. ... L'Artiste n'est pas résident canadien aux fins de la Convention. 3. ... L'article 400 du Règlement s'applique-t-il à Société non-résidente qui n'a pas d'établissement stable au Canada selon la Convention mais dont les revenus générés au Canada sont imposables au Canada selon l'article XVI de la Convention? ...

Harding   (613) 957-2129 December 21, 1989 19(1) This is in reply to your letter of September 28, 1989 wherein you requested clarification of your income tax status for 1989. 24(1) Pursuant to paragraph 250(1)(c) of the Income Tax Act (the Act) a non-resident of Canada will be deemed to be a resident of Canada throughout a taxation year if he was at any time in the year an ambassador, minister, high commissioner, officer or servant of Canada and (a)     he was a resident in Canada prior to appointment or employment by Canada, or (b)     he received representation allowance in respect of the year. 24(1) Paragraph 2 of Article XXVII of the Canada-Belgium Tax Convention (1975) (the Convention) provides that an individual who is a member of a permanent mission of Canada which is situated in Belgium shall be deemed for the purposes of the Convention to be a resident of Canada if he is liable in Canada to the same obligations in relation to tax on his total world income as are resident of Canada. 24(1) In summary, you will be taxable for the 1989 and subsequent taxation on your world income in Canada if you continue to work in your present capacity. ...

Income Tax Convention (the "Convention") is subject to the provisions of the law of Canada, the U.S. ERDET would also not qualify as an income tax paid to the United states for purposes of the Convention. ...

The Fifth Protocol added Articles IV(6) and IV(7) to the Convention, which state the following: 6. ... Example 7- ULC with one shareholder USCo is a resident of the United States and a qualifying person for the purposes of the Convention. ... ULC is resident of Canada under the Convention and carries on business in Canada. ...

Article 15 of each of the relevant treaties is similar to Article 15 [Income from Employment] of the OECD Model Convention. ... Tax Convention treaty defines PE as follows, For the purposes of this Convention, the term “permanent establishment” means a fixed place of business through which the business of a resident of a Contracting State is wholly or partly carried on. ... Tax Convention. However, the Canada-U.S. Tax Convention has added paragraph 10 to Article V. ...

Tax Convention. Position: Taxpayer does not have a fixed base in Canada. ... More specifically, you have requested our opinion as to whether the taxpayer referred to below could be said to have a fixed base in Canada for the purposes of the Canada-United States Tax Convention (the "Convention"). ... Such a criterion was also accepted by various foreign courts in other cases involving Tax Conventions using the same concept of fixed base as that found in the Convention (for example, see the following cases: S.F.W.I. v. ...