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In recent years a number of countries have approached Canada to express an interest in having agreements or conventions relating to various aspects of social security. ...

Lorsque la contrepartie pour l'employé pour un RPAM correspond à son engagement en vertu de la convention collective ou du contrat d'emploi, nous sommes d'avis que le RPAM doit être offert à tous les employés (ou tous les employés d'un groupe d'employés) dans un seul régime avec la même protection pour tous les employés. ...

Where profits include items of income which are dealt with separately in other Articles of this Convention, the provisions of this Article shall not prevent the application of the provisions of those other Articles with respect to the taxation of such items of income. ...

Income Tax Convention ("the Treaty"). All other statutory references are to the Income Tax Act- Canada ("the Act"). ...

Re: Canada-United Kingdom Income Tax Convention Article XIII(4)(a) Your letter of September 27th concerns the method of determining if the value of shares is derived principally from real property situated in Canada. ...

While not explicit in the Treaty itself the explanatory notes suggest that the calculation of earnings starts with the first year the Convention takes effect. ...

Income Tax Convention ("the Treaty"). All other statutory references are to the Income Tax Act- Canada ("the Act"). ...

20 September 1985 Income Tax Severed Letter XXXX Martin Carsley (613) 995-1787 September 20, 1985 Dear Sirs: This is in reply to your letter of May 24, 1985 wherein you requested our opinion on the application of certain provisions of the Canada-United Kingdom Income Tax Convention (1978) ("the Treaty"). ...

" Please note that pursuant to Article XXX of the Canada/United States 1980 Tax Convention, Article XII of the Old Treaty could be applicable, at the option of the taxpayer, for the 1985 taxable year. ...

Keith Harding, Provincial and International Relations Division, we are writing to you seeking an interpretation of Article 13, paragraph 4 of the Canada-United Kingdom Income Tax Convention. ...