Search - convention

Income Tax Convention (1980) confirms Canada's right to such tax where the amount is received by a person who is a resident in the United States. 2) Mortgage interest and other expenses associated with the rental property are not deductible in computing the tax referred to in 1) above (Part XIII tax). ...

Tax Convention Canada-U.S. Tax Treaty:Art. XIII RE: Computer Software Payments This memorandum relates to a referral to us by the Toronto District Office of a letter dated December 19, 1984 from XXX. ...

Income Tax Convention (the"treaty"). Our Comments Payments made to non-residents of Canada under licence agreements to use computer software, such as those included with your letter, whether for a specified term or on a perpetual basis, are subject initially to the Canadian Income Tax Act, Part XIII, withholding tax of 25%. ...

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

In addition, neither section 255 of the Act, which expands the definition of "Canada" for purposes of mineral, oil, and gas activities, nor section 5 of the Income Tax Conventions Interpretation Act defining the meaning of the word "Canada" are relevant to the operation of a vessel. ...

However, pursuant to Article XVIII of the Canada-France Tax Convention, the relevant pensions paid by the two French insurance companies would not be taxable in Canada. ...

Income Tax Convention (the "ereaty"). Our Comments Payments made to non-residents of Canada under licence agreements to use computer software, such as those included with your letter, whether for a specified term or on a perpetual basis, are subject initially to the Canadian Income Tax Act, Part XIII, withholding tax of 25%. ...

Income Tax Convention (1980)(the "Canada-U.S. treaty") would be reduced from 25% to 10% by virtue of Article XII of the Canada-U.S. treaty. ...

Tax Convention (1980). We are enclosing a copy of Information Circular 76-12R3 for your purposes. ...

Pursuant to Article XVII of the Canada-United Kingdom Income Tax Convention, pensions received from Britain while a resident of Canada will be taxable only in Canada. ...