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Results 391 - 400 of 468 for convention
Technical Interpretation - Internal
24 December 2015 Internal T.I. 2014-0560831I7 - International shipping
The Taxpayer is resident in XXXXXXXXXX for the purposes of the Income Tax Act and the Canada-XXXXXXXXXX Income Tax Convention. 2. ...
Technical Interpretation - Internal
24 March 2016 Internal T.I. 2016-0634191I7 - Income from a U.S. trust
Tax Convention (the “Treaty”) as updated by the Third Protocol (1995). ...
Technical Interpretation - Internal
20 July 2011 Internal T.I. 2011-0395331I7 - Permanent Establishment
Income Tax Convention was described as an identifiable location with a certain degree of permanence in which the business of the enterprise is being carried on. ...
Technical Interpretation - Internal
19 April 2011 Internal T.I. 2011-0398741I7 - Foreign Tax Credit on 10% additional US tax
Article II(1) of the Treaty states- "this convention shall apply to taxes on income and on capital imposed on behalf of each Contracting State, irrespective of the manner in which they are levied. ...
Technical Interpretation - Internal
19 March 2009 Internal T.I. 2009-0306971I7 F - 6801(d): Traitement fiscal pour l'employé
Le Régime ne constitue pas une entente d'échelonnement du traitement, une convention de retraite ou un régime de prestations aux employés au sens du paragraphe 248(1). 3. ...
Technical Interpretation - Internal
12 April 2005 Internal T.I. 2004-0081151I7 - Foreign tax credit - tax exempt income
Article 11 of the Canada-Republic of South Africa Income Tax Convention (the "Treaty") sets out the rules governing the treatment of interest paid from a source in a state to a resident of the other state. ...
Technical Interpretation - Internal
12 July 2004 Internal T.I. 2003-0001891I7 - Taxation of U.S. Annuity Contract
Income Tax Convention. Note that we have not commented on the taxation of the remaining XXXXXXXXXX annuity contracts. ...
Technical Interpretation - Internal
9 July 2001 Internal T.I. 2000-0047617 - SOJOURNING
It is consistent with paragraph 5 of the Commentary to Article 15 of the OECD Model Tax Convention on Income and on Capital (the "OECD Model") in the context of the 183 day presence test. ...
Technical Interpretation - Internal
18 April 2002 Internal T.I. 2001-0105007 F - RECOMPENSE POUR UN SAUVETAGE MARITIME
Les indemnités pour sauvetage maritime sont régies par les articles 449.1 et suivants de la Loi sur la marine marchande du Canada et par la Convention internationale de 1989 sur l'assistance à laquelle le Canada adhère. ...
Technical Interpretation - Internal
22 April 2002 Internal T.I. 2002-0128467 F - Absence prolongée - Crédit emploi ETRAN
Lorsque la période d'absence d'un particulier est prolongée et que l'individu n'est pas tenu, en vertu de son contrat de travail ou d'une convention collective régissant son emploi, de remplir ses fonctions d'emploi durant cette période, le particulier n'est pas considéré comme " employé " par son employeur durant cette période, malgré le fait qu'il puisse conserver son statut d'employé. ...