Search - convention

Results 21 - 30 of 468 for convention

11 April 1990 Internal T.I. F2857 F - Non-arm's Length Sales of Shares by Non-residents - Canada-U.S. Income Tax Convention

Income Tax Convention Unedited CRA Tags 212.1 April 11, 1990 Director General Current Amendments and Specialty Rulings Directorate Regulations Division D.W. ... Convention Your memorandum (prepared by R.C. O'Byrne) dated March 14, 1989 was sent to Finance for their comments. ...

5 February 1990 Internal T.I. 90M02427 F - Competent Authority Request under Canada-Finland Tax Convention

5 February 1990 Internal T.I. 90M02427 F- Competent Authority Request under Canada-Finland Tax Convention Unedited CRA Tags n/a TELEX MESSAGE Originator: B. FIORAVANTI Date: 5/02/90 Branch: LEGISLATION Building: MACDONALD Room Number: 1000 Telephone Number: 957-2073 Other Destination: FINLAND 123241 FIMIN SFAttention: 19(1) File No. 90M02427 Message: RE: 19(1) COMPETENT AUTHORITY REQUEST UNDER CANADA- FINLAND TAX CONVENTION OUR INTERNATIONAL AUDITS DIVISION HAS WRITTEN TO YOU ON APRIL 14, 1988, AND FURTHER ON NOVEMBER 2, 1988, AND JUNE 1, 1989. ...

22 January 1990 Internal T.I. 59107 - Convention du 17 décembre 1984

22 January 1990 Internal T.I. 59107- Convention du 17 décembre 1984 Unedited CRA Tags n/a 19(1) Your File No. 98308-007 Our File No. 5-9107 A. Lebeau (613) 957-4363 Le 22 janvier 1990 Maître, Objet: 24(1) 19(1) Convention du 17 décembre 1984 La présente fait suite à vos lettres du 6 et 16 novembre 1989 requérant le bureau principal de reconsidérer sa position du 8 septembre 1989 relativement au sujet mentionné ci-dessus. ...

4 April 1990 Internal T.I. 59689 F - Canada-U.S. Income Tax Convention -Withholding Tax on RRIF Payments

Income Tax Convention-Withholding Tax on RRIF Payments Unedited CRA Tags 212(1)(q) 19(1) File No. 5-9689 Maureen Shea-DesRosierss (613) 957-8953 April 4, 1990 Dear Sirs: Canada-U.S. Income Tax Convention ("U.S. Treaty") Withholding Tax on Payments Made under a Registered Retirement Income Fund ("RRIF") This is in reply to your letter of February 28, 1990 concerning the applicable withholding tax rate to payments made under an RRIF to a resident of the United States. ...

23 September 1998 Internal T.I. 9822230 - RESIDENCE UNDER AN INCOME TAX CONVENTION

Income Tax Convention (1980) the (“Convention”) and under conventions with other jurisdictions which tax their residents on the basis of the residents’ worldwide income. ... Model conventions and related Commentaries as interpretative aids. This principle has general application when interpreting all of Canada's income tax conventions. ... LLCs are not resident in the U.S. for the purposes of the Convention. ...

22 October 1990 Internal T.I. 59469 F - Royalty Payments for Use of Computer Software under Canada-U.S. Income Tax Convention

Income Tax Convention (1980) (the "Convention") permits an extension of the October 1, 1984 date up to the end of the first taxation year of the recipient beginning after 1985. ... On the assumption that the rate of tax on such royalties under the 1942 Convention was nil, the exemption provided under the 1942 Convention would have been extended from October 1, 1984 to November 30, 1986. ... Income Tax Convention. We trust these comments will be of assistance to you. ...

16 January 1998 Internal T.I. 9731866 F - Pension ou rente, Convention AVEC LA FRANCE

Toutefois, la convention exige d'aller au-delà des termes "pensions" et "rentes". ... Nous sommes d'avis que ces paiements sont sujets au paragraphe 1 de l'article XVIII de la convention. Ils ne confèrent donc pas au contribuable les bénéfices de l'alinéa 2 b), article XXIII de la convention. ...

22 December 1989 Internal T.I. 58817 F - Canada-U.S. Income Tax Convention on Non-resident Withholding Tax on Computer Programs

Income Tax Convention on Non-resident Withholding Tax on Computer Programs Unedited CRA Tags n/a 19(1) 5-8817 K.B. ... Income Tax Convention (1980) (the Convention) where the payment is a payment on or in respect of a copyright in respect of the production or reproduction of any literary work. ... Accordingly, Canada is required by virtue of the Convention to reduce the rate of withholding tax in respect of the computer software to 10 per cent. ...

24 May 1995 Internal T.I. 9505086 - ART XI(3)(e) Canada-U.S. Income Tax Convention

Income Tax Convention (1980) (the "Convention") on January 1, 1986, the interest paid on these advances would have been exempt pursuant to the paragraph 2 of Article XII of the former 1942 Canada-U.S. ... Issue Paragraph 3(e) of Article XI of the Convention provides an exemption for interest paid with respect to an obligation entered into before the date of the Convention (i.e. September 26, 1980), provided that such interest would have been exempt under Article XII of the 1942 Convention. ...

29 May 2007 Internal T.I. 2006-0217401I7 F - 110(1)d): Moment de la conclusion de la convention

(d) Une convention écrite entre OPCO et le Participant constatera chaque option accordée aux termes du Régime. ... Le XXXXXXXXXX, OPCO a signé avec chacun des Participants une convention d'octroi d'options d'achat d'actions du capital-actions de la société ("la Convention d'octroi"). ... Cependant, il nous apparaît que la Convention d'octroi n'est pas la convention qu'il faut retenir aux fins de l'application de la division 110(1)d)(ii)(B) dans la présente situation. ...

You are here