Search - convention
Results 441 - 450 of 468 for convention
Technical Interpretation - Internal
14 February 2014 Internal T.I. 2013-0490891I7 - Revocable Living Trust
Whether the deemed disposition of Mother's XXXXXXXXXX interest in the Property as at her death in XXXXXXXXXX would not be subject to tax in Canada by virtue of Article VIII of the 1942 Canada-US Tax Convention. ...
Technical Interpretation - Internal
3 December 2010 Internal T.I. 2010-0375961I7 - Exchange Rate for Foreign Tax Credit
Canco est réputé, selon la plupart des conventions fiscales, exploiter son entreprise par le biais d'établissements stables (" ÉS ") situés dans ces pays hôtes étrangers. 3. ...
Technical Interpretation - Internal
19 October 2010 Internal T.I. 2007-0261551I7 - Barbados Exempt Insurance Companies (EICs)
Accordingly, the determination of residency for the purposes of a tax treaty remains a question of fact, and each case will be decided on its own facts with an eye to the intention of the parties of the particular convention and the purpose of international tax treaties. ...
Technical Interpretation - Internal
1 April 1996 Internal T.I. 9530767 - DISPOSITION OF REMAINDER INTEREST IN LAND
Income Tax Convention. As XXXXXXXXXX has not disposed of any capital property (i.e., her existing life interest in the Farm Land) as a result of her children transferring their remainder interests to her, no capital gain should be reported by her. ...
Technical Interpretation - Internal
13 October 1995 Internal T.I. 9517367 F - IT-215 PARAGRAPHE 13 - RESERVE RENVOIS DE MARCHANDISES
Minister of National Revenue, it was held that an Interpretation Bulletin published by the Minister, which misstated the effect of Article 8(a) of the Tax Convention, did not create an estoppel against the Minister (...)» ...
Technical Interpretation - Internal
3 March 2004 Internal T.I. 2004-0061781I7 F - Engagement de non-concurrence
La convention d'achat-vente prévoit le paiement à la Société d'un prix global de XXXXXXXXXX $US pour le fonds de commerce, dont XXXXXXXXXX $US pour les biens tangibles de l'entreprise, XXXXXXXXXX $US pour les biens intangibles (dont l'achalandage), et XXXXXXXXXX $US en contrepartie de l'engagement de non-concurrence de la part de la Société. 4. ...
Technical Interpretation - Internal
23 October 2002 Internal T.I. 2002-0135797 - FOREIGN EXCHANGE LOSSES
One of the conventions of statutory interpretation is that a section of the Act should not be interpreted in a way that would render another provision meaningless. ...
Technical Interpretation - Internal
31 October 2002 Internal T.I. 2002-0142497 - FOREIGN EXCHANGE LOSSES
One of the conventions of statutory interpretation is that a section of the Act should not be interpreted in a way that would render another provision meaningless. ...
Technical Interpretation - Internal
27 November 2002 Internal T.I. 2002-0140507 - FOREIGN EXCHANGE LOSS
One of the conventions of statutory interpretation is that a section of the Act should not be interpreted in a way that would render another provision meaningless. ...
Technical Interpretation - Internal
27 November 2002 Internal T.I. 2002-0140517 - FOREIGN EXCHANGE LOSS
One of the conventions of statutory interpretation is that a section of the Act should not be interpreted in a way that would render another provision meaningless. ...