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La prime de séparation que touchait un enseignant permanent ou en disponibilité, après avoir quitté définitivement le réseau scolaire, était une prime maximale de 50 % de son traitement annuel conformément à la convention collective. ... Un enseignant qui démissionnait avait droit à une prime de séparation en vertu de la convention collective. ...

Income Tax Convention (1980) (the "Convention"). d) If the funds transferred from the U.S. pension plan are subjected to a U.S. withholding tax, a foreign tax credit may be allowed pursuant to section 126 of the Act. 2) To the extent that the funds transferred out of the U.S. pension plan are attributable to services rendered in a period during which the employee was resident in Canada, the Canadian income tax implications are as follows: a) Only that portion of the transferred funds which exceed the return of amounts contributed to the U.S. pension plan by the employee is required to be included in income. ...

Income Tax Convention (new Treaty) would apply to the above fact situation. ... Since the interpretation of tax agreements or conventions can take into account the intention of the negotiators when negotiating such treaties, we have now taken the view that paragraph 9 of Article XIII may be applied to the disposition of a resource property provided such properties are not excluded by virtue of paragraphs 9(c), (d) and (e) of Article XIII of the Treaty. ...

" LEGISLATION- CARRYING ON BUSINESS 24(1) CANADA-US INCOME TAX CONVENTION 24(1) We understand that Article VII of the Canada-US Income Tax Convention (1980) ("Treaty") confirms the Treaty partner's intent that this Article has application in circumstances where "the resident carries on, or has carried on, business" in the other Contracting State. ...

Income Tax Convention ("U.S. Treaty") Canada-U.K. Tax Convention ("U.K. ...

We are enclosing copies of Articles V, VI and VII of the Canada- United Kingdom Income Tax Convention (1978) which deals with income from the rental of real property. ...

Toutefois, si le droit de vote est uniquement rattaché aux actions en vertu d'une loi sur les compagnies et non un droit de vote qui fait partie intégrante des caractéristiques des actions ou d'une convention y relative, nous sommes d'avis qu'un tel droit de vote ne devrait pas empêcher ces actions d'être des actions d'un catégorie exclue, pourvu que les autres conditions du paragraphe 256(1.1) de la Loi soient rencontrées. ...

The rate of Spanish tax payable by the bank in respect of the interest is limited to 15%, pursuant to Article II of the Canada-Spain Income Tax Convention (the "Treaty"). ...

The Finnish National Old Age Pension does not meet the definition of "pension" or "annuity" under Article II of the Canada-Finland Income Tax Convention (1958). ...

It is your view that, notwithstanding that the individual is deemed to be a resident of the United States and not of Canada pursuant to Article IV of the Canada-United States Income Tax Convention, 1980 (the "treaty"), the individual will meet the residence requirement of subsection 110.6(3) of the Act and will not, by reason only of his residence status under the treaty, be denied the benefit of subsection 110.6(3) of the Act in that taxation year. ...