Search - convention

/Canada Tax Convention we should refuse to rule if the main purpose of the roll is to gain or achieve the benefits of this article which was not available to the taxpayer prior to the reorganization, etc. ...

The agreement did not cover withholding rates or contain many other details which more modern tax conventions have. ...

It is granted that under some of Canada's tax treaties including the Canada-Germany Income Tax Convention (1981), remuneration earned by a Canadian national from governmental service would be taxable only in Canada. ...

Income Tax Convention (1978) provides that depending on the percentage of the voting power controlled by the Canadian shareholder, it will be entitled to either a tax credit of 1/2 of the ACT credit available to a U.K. shareholder or a full ACT credit. ...

Income Tax Convention, 1978 (the new treaty), you conclude that in the event of a default by the Parent the income tax consequences of the Guarantor making payments to the Bank on the guarantee will be as follows: 1. ...

Income Tax Convention. We trust that this information may be of some assistance. ...

Income Tax Convention, 1978 (the new treaty), you conclude that in the event of a default by the Parent the income tax consequences of the Guarantor making payments to the Bank on the guarantee will be as follows: 1. ...

Income Tax Convention (1980) (the "Treaty") has a tie-breaker rule that provides that a company resident in both countries, would be resident in the country in which it was created (incorporated) for the purposes of the treaty XXX subsection 250(5) would have deemed XXX to also be a non-resident of Canada for the purposes of the Act. ...

La disposition transitoire des définitions de "régime de prestation aux employés" et d'"entente d'échelonnement du traitement" au paragraphe 248(1) de la Loi de l'impôt sur le revenu (la "Loi") vise "un montant différé dans le cadre d'une convention écrite conclue avant le 26 février 1986 par un contribuable et son employeur ou ancien employeur et correspondant à des services rendus par le contribuable a) avant juillet 1986; ou b) après juin 1986, si le contribuable a l'obligation de différer la réception du montant et ne peut se soustraire à cette obligation en l'annulant ou autrement. ...

Vous fondez votre opinion selon la même argumentation (sic) qu'un paiement relatif à un rajustement rétroactif de salaire lorsque la convention collective est signée après le décès en vous référant à la page 55 du guide T3 intitulé "Guide d'impôt- Déclaration T3 de revenus des fiducies". ...