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Income Tax Convention the rate of withholding tax in the above circumstances shall not exceed 10% of the gross amount of the dividend. ...

Where exemption from Canadian tax is claimed under the Canada- Switzerland Income Tax Convention we would require an indication of the specific provision(s) you view as relevant, in order that we might express an opinion. ...

Si dans une situation donnée, un contribuable dispose en 1988 d'actions d'une corporation canadienne qu'il a acquises au terme d'une convention visée au paragraphe 7(1.1) de la Loi et reçoit en contrepartie de la disposition ou de l'échange de l'argent et des actions, le paragraphe 7(1.5) de la Loi ne s'appliquera pas parce qu'il a reçu une contrepartie autre que des actions. ...

S. for the purposes of the Canada-United States Income Tax Convention, 1980 (the "U. ...

Tax Convention provides that income received from an estate or trust resident in Canada by a resident of the United Kingdom who is a beneficial owner shall not exceed 15% of the gross amount of the payment. ...

Consequently, such payments made from the trust to XXX should be subject to 25 per cent withholding since the Canada-Switzerland Income Tax Convention does not provide for a reduced rate of withholding tax on interest from a trust. ...

Income Tax Convention withholding tax on periodic payments out of a retirement plan is reduced to 15%. ...

Income Tax Convention. We trust that you will find our comments helpful. ...

Income Tax Convention, a bonus consideration payment will be considered to be an exempt gain on disposition of a capital asset. ...

Income Tax Convention withholding tax on periodic payments out of a retirement plan is reduced to 15%. ...