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However, it is our understanding that the teacher's remuneration for services performed here is paid by his Australian employer and, therefore, the provisions of part 2(b) of Article 15 of the Canada-Australian Income Tax Convention (1980) override to exempt him from tax in Canada. In a year that he is present in Canada for more than 182 days, the provisions of paragraph 250(1) (a) and subsection 2(1) are applicable to the extent they are not overridden by the provisions of part 1 of Article 15 of the Canada- Australia Convention, particularly the last sentence thereof. ...

Angell (613) 593-7295 le 10 juin 1981 Monsieur, La présente est en réponse à votre lettre du 25 mai 1981 concernant une prime de séparation contenue dans une convention de travail. Les principales clauses de la convention sont les suivartes: 1) les cadres supérieurs sont nommés pour un mandat de 5 ans, renouvelable à son terme; 2) après 4 années succesives de mandat, le cadre supérieur acquiert la sécurité d'emploi (non de fonction); 3) le cadre supérieur qui, après le début de sa cinquième année de mandat, quitte l'employeur ou l'un de ses établissements et renonce à certains avantages, a droit à une prime de séparation équivalente au dernier traitement annuel. ...

Harding: Canada- United States Income Tax Convention (1980) U.S. Citizen Resident in Canada Taxation of Capital Gains Arising From U.S. ... Income Tax Convention. I would appreciate a reasonably early response since, as I explained to you, I now suspect that the treatment used in my client's 1984 income tax returns may not be considered correct and, if so, a request for a reassessment to reduce the Canadian income taxes in respect of that year should be filed before the period for filing such a request has expired. ...

Our Comments Subsection 67.1(3) of the Act provides a rule for the treatment of meal, beverages and entertainment expenses which are included in fees for a conference, convention, seminar or similar event. ... If the third party in these circumstances was supplying, on a lump sum basis, rooms for the conference as well as meals, beverages and entertainment, then the amounts charged for the relevant items would have to be segregated from the total paid by the sponsor of the conference to the hotel or convention centre. ...

Les employés d'un employeur sont régis par une convention collective. Cette convention collective oblige l'employeur à payer, le ler novembre de chaque année, les congés de maladie non utilisés dans l'année. ...

Un, parfois deux éducateurs, parmi les éducateurs présents doivent prendre leur repas avec les bénéficiaires et, selon l'une des dispositions des conventions collectives régissant les conditions de travail de ces éducateurs, un repas est fourni gratuitement à l'éducateur appelé dans l'exercice de ses fonctions à prendre son repas avec les bénéficiaires. ... Nos commentaires Quoique les dispositions des conventions collectives régissant la présence obligatoire d'éducateurs avec les bénéficiaires des centres d'accueil ne nous ont pas été soumises, nous sommes d'avis qu'en l'absence de telles dispositions, les employés devraient assumer personnellement les dépenses de leurs repas qui seraient pour eux des dépenses personnelles ou de subsistance. ...

Income Tax Convention Art. XXVIIA, Canada-Netherlands Income Tax Convention article 23 Subject: Offshore Activities Article Canada-U.K. Income Tax Convention Canada-Netherlands Income Tax Convention We are writing in reply to your memorandum dated November 22, 1990, in which you requested our comments concerning the offshore activities article in the above-noted treaties. ... Article 23 of the Canada-Netherlands Income Tax Convention (Dutch Treaty). ...

The attached Exhibits 1070-A1 to 1070-A4 are being provided pursuant to Article 25 of the Convention between our two countries. ...

As such the tax convention does not apply and the Danes could apply a domestic rate to such a payment, which was about 40 percent. ...

Francis (613) 957-3496 19(1) November 3, 1989 Dear Sir: This is in reply to your letter of August 4, 1989, wherein you requested our opinion as to whether a withdrawal of amounts under a registered retirement savings plan ("RRSP") by a resident of Australia would be subject to a lower treaty rate for pensions and annuities under the Canada-Australia Income Tax Convention (1980) or the higher 25% withholding tax. ...