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Income Tax Convention (1980). It is our understanding that in most cases this Canadian tax is creditable against U.S. income taxes. ...

Income Tax Convention (1980)). We trust this is satisfactory for your purpose. for Director Reorganizations and Non-Resident Division Specialty Rulings Directorate Legislative and Intergovernmental Affairs Branch ...

Paragraph 2(b), Article 18 of the Canada-United States Income Tax Convention reduces this withholding tax to 15%. ...

En vertu d'une convention entre les actionnaires, un mandataire-dépositaire demande en 1985 à être nommé bénéficiaire de la police d'assurance-vie. ...

L'article XVIII de la convention réciproque entre le Canada et la Belgique, visant à éviter la double imposition, donne à la Belgique le droit de prélever un impôt sur les pensions et rentes versées à un résident du Canada au titre d'un emploi antérieur en Belgique. ...

In response to your question as to the applicability of withholding tax to a specific transaction, reference should be made to Part XIII of the Act in addition to any applicable Income Tax Convention in force between Canada and the country where the vendor or lessor is receiving payment. ...

Tel que nous l'avions mentionne dans notre note de service du 18 février 1991 (n. de dossier 7-903657), dans le cas où un aéronef a été loué d'une personne résidant dans un pays avec lequel le Canada n'a pas conclu une convention fiscale, la partie du loyer brut qui se rapporte à la période où l'aéronef a été utilisé au Canada, est assujettie à l'impôt de la Partie XIII de la Loi. ...

Income Tax Convention (1980) (the "Treaty"). In our view, any computer software payment that can reasonably be considered to be on or in respect of a copyright in respect of the production or reproduction of the software does qualify for an exemption from Canadian withholding tax under subparagraph 212(1)(d)(vi) of the Act and under Article XII of the Treaty. ...

") Income Tax Convention (1978) ("Treaty") This is in reply to your letters of August 1 and 2, 1988 concerning a situation where a U.K. subsidiary of the Bank ("Subsidiary") deposits funds, earned in the course of carrying on its U.K. operations, with the Bank's U.K. branch ("Branch"). ...

10 January 1990 Income Tax Severed Letter ACC8893- Withholding Tax Requirements on Loans HBW 4125-I7 Jim Wilson (613) 957-2063 January 10, 1990 Dear 19(1) We are writing in regards to your letter of November 27, 1989, concerning the Canadian withholding tax requirements on loans subsidized by 24(1) Under Article XI of the Canada-Italy Income Tax Convention, Canada would withhold 15% on all interest payments made to the 24(1) Paragraph 3(c) of Article XI provides that if the loan is guaranteed or insured by an institution specified and agreed upon by letters exchanged between the competent authorities, the interest would not be taxable in Canada. ...