Search - convention

Tax Convention (the "tax convention") will not apply on a rollover from such a plan to an IRA. ... Amounts may therefore be rolled over to an IRA and exempted from income tax pursuant to Article XVIII of the tax convention.  ... Tax Convention (1980) did not apply to a 1975 rollover and possibly the withdrawal from the U.S. pension plan in 1975 had been a taxable event in Canada.  ...

XXXXXXXXXX is considered to be carrying on business in the U.S. but for the purposes of the Canada-United States Income Tax Convention (the "Convention"), XXXXXXXXXX does not have a permanent establishment in the U.S. by virtue of paragraph 6 of Article V of the Convention and the business profits are therefore not subject to U.S. federal taxation. 5. ... In the case at hand, although the case does not involve (i) a permanent establishment as that term is defined in Article V of the Convention but only the carrying on of business by XXXXXXXXXX in the U.S. through independent agents or (ii) U.S. federal income tax covered by the Convention but only certain state business taxes which have nothing to do with the Convention, the same methodology as would be used in allocating profits to a permanent establishment would, in our view, be relevant in apportioning the income of a business to the various places the business is carried on. ... As such, a method similar to that provided in Article 7(2) of the OECD Model Convention (i.e., separate entity concept and arm's length principle) should be used to allocate profits to different territorial sources for FTC purposes. ...

Les établissements conventionnés, soient ceux qui nous intéressent en l'espèce, sont financés presque entièrement par le MSSS selon une convention de financement signée entre l'établissement privé et le gouvernement du Québec. De plus, un établissement privé conventionné doit également signer un contrat d'exploitation avec le MSSS en vertu duquel l'établissement s'engage à fournir des services en tant que CHSLD conformément aux dispositions de la LSSS. ... En d'autres mots, la cession des contrats d'exploitation d'un établissement conventionné à un autre doit obligatoirement être précédé de la cession du permis sous-jacent. ...

Your first query deals with the interpretation of Article 34 of the Vienna Convention on Diplomatic Relations (the VCDR) and you are seeking our views regarding the merits of submissions made on behalf of XXXXXXXXXX. ... The VCDR is an international agreement that must be interpreted like any other international agreement by reference to articles 31 and 32 of the Vienna Convention on the Law of Treaties (the VCLT). ... This is confirmed by comparing the VCDR with the Vienna Convention on Consular Relations (the VCCR) which was done two years after the former convention and was also made part of Canadian domestic law by the FMIOA. ...

16 August 2017 Internal T.I. 2017-0701291I7- Exclusive Distributorship Rights Unedited CRA Tags 212(1)(d); 212(1)(i); Articles VII and XII of the Canada-XXXXXXXXXX Income Tax Convention. ... Position: Unless any portion of any payment is allocated to the use of a trade-mark or a patent, the payments are either not subject to the Canadian withholding tax under the Act or exempt under the Canada-XXXXXXXXXX Income Tax Convention. ... Paragraph 10.1 of the OECD commentary (the “OECD Commentary”) on Article 12 of the Model Tax Convention states that payments made in consideration for obtaining the exclusive distribution rights of a product in a given territory do not constitute royalties within the meaning of the Model Tax Convention as they are not made in consideration for the use of, or the right to use, an element of property included in the definition. ...

En l'espèce, la convention en question entre l'ACDI et XXXXXXXXXX ayant été conclue le XXXXXXXXXX, nous en concluons que les particuliers employés dans le but de fournir des services en vertu de cette convention ne peuvent donc pas profiter des règles transitoires d'application de cet article de la Loi. ... En ce qui concerne XXXXXXXXXX, nous sommes d'avis que cette position administrative ne s'applique pas puisque la convention conclue le XXXXXXXXXX était un contratfinancé par contributions (subventions). ... Il en est de même pour les particuliers employés dans le cadre de la convention du XXXXXXXXXX conclue entre l'ACDI et XXXXXXXXXX. ...

Le XXXXXXXXXX, les actionnaires de Groupe ont conclu une convention entre actionnaires laquelle a été analysée pour les fins de la présente demande. Cette convention entre actionnaires comprend les clauses usuelles telles que, entre autres, une clause de droit de préemption, une clause d'assurance, une clause de non concurrence, une clause de décès et une clause portant sur la détermination du conseil d'administration. ... Nous posons comme hypothèse que SEC #1 était, au moment du rachat des actions de Groupe, partie à la convention entre actionnaires. ...

Income Tax Convention exempts such payments made to a U.S. resident from Canada tax except where the information is provided in connection with a rental or franchise agreement. ... Income Tax Convention. Prepared by: Jane Stalker Date: September 17, 1996 File: 963004 XXXXXXXXXX ...

Vous avez demandez si les congés mobiles prévus à l’article XXXXXXXXXX de la convention collective incluse à votre demande sont admissibles à titre d’allocation de retraite. L’article XXXXXXXXXX de la convention colective se lit comme suit: XXXXXXXXXX Nos commentaires Selon la définition au paragraphe 248(1) de la Loi de l'impôt sur le revenu (ci-après la "Loi"), une "allocation de retraite" comprend une somme reçue en reconnaissance de longs états de service à compter du moment où le contribuable prend sa retraite, ou reçue à l'égard de la perte d'une charge ou d'un emploi. ...

Position: No Reasons: The CPP is not taxable in Canada, pursuant to the Canada-Portugal Income Tax Convention, Article 18, paragraph 2. ... As discussed, pursuant to the Canada-Portugal Income Tax Convention, Article 18, paragraph 2, the CPP is not taxable in Canada because that provision requires that the CPP be greater than CAN$12,000, or its equivalent in Portuguese currency, in order for Canada to maintain its right to tax the CPP. ...