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Income Tax Convention (1980) and the Act to apply a withholding tax at a rate of 15% to interest income earned in Canada by a resident of the United States. ...

Tax Convention (1980) Attached is a copy of the information which we recently received from the taxpayer's representative concerning the shareholdings in the U.S. companies and each company's status as a U.S. real property holding companies under the U.S. ...

Tax Convention, it will be necessary to file an Income Tax Return to get a refund in respect of tax withheld. ...

Harding, RE: CANADA AND BRAZIL INCOME TAX CONVENTION Further to our conversation of February 18th, regarding the above- captioned matter, could you please elaborate on the restriction contained in paragraph 2 of Article 22, quoted as follows: "The deduction shall not, however, exceed that part of the income tax as computed before the deduction is given, which is appropriate to the income which may be taxed in Brazil. ...

XXXX We are of the view that lump sum payments out of an RRSP are not covered by the Convention and, accordingly, domestic law will apply. ...

Although we appreciate that the new Convention is not yet in force as the instruments of ratification have not as yet been exchanged, we would very much appreciate your views as to this provision in order that we may properly advise our clients. ...

Si l'on se réfère au paragraphe 2 de l'article XI de la convention Canada-Belgique il semblerait que l'impôt qui doit être retenu à la source ne peut excéder 15 pour cent du montant brut des intérêts payés. ...

Brown RE: Canadians Working on Norwegian Vessels In response to your memorandum of April 9, 1980 we agree that as these Canadian residents were engaged in international traffic on a Norwegian vessel they are subject, pursuant to paragraph 3 of Article 14 of the Canada-Norway Tax Convention, to income tax in Norway. ...

Tax Convention that appears to be retroactive to 1980-81 transactions might have on same. for Chief of Audit ...

Tax Convention states that where a non-resident of Canada is taxed in Britain on the "remittance" basis, payments from Canada are subject to preferential withholding rates only if the payment is remitted to the United Kingdom. ...