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As discussed in your telephone conversation of April 1, the Canada-Australia Income Tax Convention (1980) signed at Canberra on May 21, 1980 has not yet been passed by Parliament and, thus, the Canada-Australia Income Tax Agreement (1957) is still in force as of the date of this letter. ...

Harding XXXX This is in reply to your letter of December 20, 1982 concerning the application of the Canada-United Kingdom Income Tax Convention where shares are repurchased by a United Kingdom resident corporation in circumstances where the shareholder is a Canadian resident individual or corporation owning less than 10% of the voting power of the United Kingdom corporation. ...

Tax Convention- Art. VIII- Para. 6(a) of the Protocol Canada-U.K. Tax Agreement- Articles 6, 11 and 12 c.c. ...

Income Tax Convention excludes one-half of such payments from tax in Canada, the maximum deduction that would be allowable under paragraph 60(j) of the Act is limited to the lesser of the amount transferred to the RRSP and the amount subject to tax in Canada. ...

The solicitors for the 19(1) are requesting exemption from any Canadian tax of the disposition of taxable Canadian property in accordance with the Vienna Convention on Diplomatic Relations. ...

Senécal (613) 957-2074 May 10, 1990 Dear 19(1) Subsequent to your letter of April 16, 1990, we have written to the Swiss tax authorities concerning their proposal to tax 19(1) despite the apparent application of Paragraph 1 of Article XIX of the Canada-Switzerland Income Tax Convention. ...

This will confirm that there is no exemption from tax on the film royalties under either the Canadian Income Tax Act or the Canada- United Kingdom Income Tax Convention with respect to payments made by residents of Canada to U.K. charities. ...

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). ...

Income Tax Convention ^SC1984c20 Art. 4 923188 19(1) Jim Wilson (613)957-2123 November 12, 1992 Dear 19(1) We are writing in reply to your letter dated October 19, 1992, concerning your tax status in Canada. 19(1) The following general comments may be of some assistance: 1. ... In both cases (i.e. residents and non-residents of Canada), Canadian tax implications are subject to all relevant income tax conventions. 5. As you are aware, there is a Convention between Canada and the U.K. for the avoidance of double taxation and the prevention of fiscal evasion (the "treaty"). ...

A titre d'exemple, c'est ce que l'on a décidé en matière de convention matrimoniale dans les trois causes mentionnées ci-dessous: SURA c. ... (p.1012) (nos soulignés) Puis, la Cour suprême a réitéré sa position dans l'affaire SIMON: "Quelle que soit la nature de la communauté, à sa dissolution par la mort du mari donnant naissance à l'application de la stipulation précitée des conventions matrimoniales, la veuve est devenue propriétaire de tous les biens rétroactivement à la date du mariage". ... Ce raisonnement, appliqué à la totalité des biens lorsque les conventions matrimoniales contiennent une stipulation complète en faveur du survivant, amène nécessairement à la conclusion qu'il n'y a pas ici TRANSMISSION donnant ouverture à cotisation... ...