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Income Tax Convention contain provisions which require Canada to allow a deduction in respect of charitable donations which would not otherwise be permitted under Canada's domestic tax legislation. ...

Income Tax Convention (1980), such income is considered to arise in Canada. ...

Section 3(1) of the Order refers to Article V of the Convention with the United Nations. ...

If the warehouse is used solely for the storage and delivery of goods owned by the American company, the rental of the warehouse would not, in and of itself, deem the American company to have a permanent establishment in Canada pursuant to Article V(6) of the Canada-US 1980 Tax Convention (the "Treaty"). ...

For example, where a payment for services is otherwise exigible to Part XIII tax is made to a U.S. resident but does not fall within Article XII of the Convention, the recipient can look to either Article VII or Article XIV of the Canada- U.S. Income Tax Convention (1980) for relief. Comments on Case 2 From the facts provided, this also appears to be a contract for services with the only major distinction being that "a portion of the costs is allocated to technical assistance services". ...

The basic definition ("a fixed place of business in which the business of the enterprise is wholly or partly carried on") is substantially the same as the basic definition in Article 5 of the 1977 Organization for Economic Co-operation and Development Model Convention for the Avoidance of Double Taxation with Respect to Taxes on Income and Capital (the "OECD Model") ("a fixed place of business through which the business of an enterprise is wholly or partly carried on"). ... Both the plaintiff and the defendant agreed that the commentaries to Article 5 of the OECD Model should prevail, in spite of the fact that the tax convention between Norway and Sweden was negotiated prior to the OECD Model. ...

Tax Convention Canada-U.S. Tax Treaty:Art. XII This is in reply to your letter of November 1, 1989 in which you asked for our views on whether withholding under subsection 105(1) of the Regulations would be required in seven different situations regarding contracts with a United States ("U.S. ... Income Tax Convention (1980) (the "Canada-U.S. treaty") would be reduced from 255 to 105 by virtue of Article XII of the Canada-U.S, treaty. ...

Income Tax Convention, employment income derived by a resident of Canada, in respect of employment exercised in the U.S., is taxable in Canada. ... (i.e., there are no provisions in the Convention to exempt such income in Canada if it is exempt in the U.S.). ...

En effet, dans la convention sur mesures accessoires du jugement de divorce prononcé en XXXXXXXXXX, il est mentionné que les ex-conjoints partageront en parts égales les droits à la retraite détenus par le contribuable, accumulés au cours de la période où ils faisaient vie commune. De plus, dans un autre paragraphe de la convention, il est indiqué que chacun renonce à réclamer de l'autre des aliments dans le futur. ...

Si l'indemnité de départ dont vous parlez dans vos exemples ne se qualifie pas à titre d'allocation de retraite, elle devra être un montant versé à un contribuable par un employeur dans le cadre d'une convention de retraite à laquelle l'employeur a cotisé si elle est pour être admissible à un transfert dans un R.E.E.R.. ... Ledit alinéa se lit en partie comme suit: "Peuvent être déduites lors du calcul du revenu d'un contribuable pour une année d'imposition...la partie du total des montants dont chacun représente un montant versé au contribuable à titre d'allocation de retraite par un employeur, ou dans le cadre d'une convention de retraite à laquelle l'employeur a cotisé et inclus dans le calcul du revenu du sous-alinéa 56(1)(a)(ii) ou de l'alinéa 56(1)(x), qui...ne dépasse pas l'excédent éventuel du total (A) du produit de 2000 $ par le nombre d'années pendant lesquelles l'employé ou ancien employé à l'égard duquel le versement à été fait...était au service de l'employeur ou d'une personne liée à celui-ci...et aux fins de présent alinéa, "personne liée à l'employeur" comprend... ...