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FAITS Selon une convention sur les mesures accessoires intervenue les XXXXXXXXXX et un jugement de séparation de corps daté du XXXXXXXXXX rendant exécutoire ladite convention, Monsieur doit payer une pension alimentaire de XXXXXXXXXX $ par semaine devant être indexée à compter du XXXXXXXXXX pour son ex-conjointe et leurs XXXXXXXXXX enfants dont Madame a la garde. ...

Convention provide relief to a resident of Canada who upon death pays inheritance tax to the U.K. based upon the fair market value of the resident's rental property situated in the U.K.? ... Also, as you already know, the Canada- United Kingdom Income Tax Convention does not apply to the inheritance tax, pursuant to subparagraph 1(b) of Article 2. ...

" We are also of the view that the definition of Canada in the Income Tax Conventions Interpretation Act is not relevant as this definition applies only to the tax conventions between Canada and other countries. ...

Tax Convention (the "Treaty"), Canada cannot levy branch tax on the company unless the company carries on business through a permanent establishment in Canada. ...

We also confirm that an amount paid out of this government pension plan is fully taxable to a Canadian resident recipient pursuant to subparagraph 56(1)(a)(i) of the Act, no prohibition against such taxation being provided by Article 17 of the Canada-United Kingdom Income Tax Convention. ...

Ceci pourrait être considéré être le cas si tous les documents corporatifs et les conventions de transfert indiquent clairement que l'intention des parties était d'effectuer un tel choix, et indiquent clairement les sommes convenues. ...

L'alinéa 110(1)d) de la Loi permet entre autres la déduction d'un montant égal à 1/4 de la valeur de l'avantage que le contribuable est réputé avoir reçu en application du paragraphe 7(1) de la Loi relativement au transfert ou à une autre forme de disposition des droits prévus par la convention. ...

HBW4125I7 F- Withholding Tax Requirements on Loans Unedited CRA Tags n/a 19(1) HBW 4125-I7   Jim Wilson   (613) 957-2063 January 10, 1990 Dear 19(1) We are writing in regards to your letter of November 27, 1989, concerning the Canadian withholding tax requirements on loans subsidized by 24(1) Under Article XI of the Canada-Italy Income Tax Convention, Canada would withhold 15% on all interest payments made to the 24(1) Paragraph 3(c) of Article XI provides that if the loan is guaranteed or insured by an institution specified and agreed upon by letters exchanged between the competent authorities, the interest would not be taxable in Canada.  ...

The taxpayer is seeking a reassessment on the basis that this income is exempt from Canadian taxation pursuant to Article XX of the Canada-France Tax Convention ("the Treaty"). ... Article XX of the Treaty is modelled on Article 20 (Students) of the OECD Model Tax Convention. ... In this regard, paragraph 4 of the OECD Commentary to Article 20 of the OECD Model Tax Convention states: For the purpose of the Article, payments that are made by or on behalf of a resident of a Contracting State or that are borne by a permanent establishment which a person has in that State are not considered to arise from sources outside that State. ...

Cette activité était effectuée conformément à une convention de transport ("Convention") conclue entre XXXXXXXXXX et OPCO. La Convention prévoyait que OPCO recevait des revenus pour ses services de transport selon des prix à la tonne métrique ou au mètre cube du bois transporté. ...