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Miscellaneous severed letter

29 January 1991 Income Tax Severed Letter F

De plus, les activités prévues à la convention ne constituent pas, a notre avis, des activités admissibles. ...
Miscellaneous severed letter

18 October 1989 Income Tax Severed Letter AC74304 - Principal Residence Rules

Income Tax Convention (1980) may apply to provide some relief from Canadian tax in respect of a gain realized on the disposition of capital property in Canada by a U.S. resident. ...
Miscellaneous severed letter

5 December 1986 Income Tax Severed Letter 5-2305 - [861205]

Income Tax Convention. If we can be of further assistance in this matter please write, providing as much relevant information as possible. ...
Miscellaneous severed letter

18 July 1988 Income Tax Severed Letter 5-5304 - [880718]

Income Tax Convention to withhold tax at the rate of 15% with respect to dividends and interest. ...
Miscellaneous severed letter

15 August 1990 Income Tax Severed Letter AC59680 - Quarterly Instalment Requirements for Individuals

Income Tax Convention (1980) (the "Treaty), be exempt from taxation in Canada. ...
Miscellaneous severed letter

12 September 1989 Income Tax Severed Letter AC73669 - Investment Tax Credit for Fishing Vessels

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. ...
Miscellaneous severed letter

3 November 1989 Income Tax Severed Letter AC58690 - Corporate Reorganization - Treatment of Dividends Received

Income Tax Convention (1980). Assuming that the subsequent sale was not part of the series of transactions than included the dividend and that the buyer would never have offered to purchase the shares of Subco I or the underlying business and assets now owned and operated by Subco II, you question whether we would view the subsequent sale as having resulted from the series of transactions. ...
Miscellaneous severed letter

31 October 1988 Income Tax Severed Letter 7-3358 - [Tax Treatment of amounts received by residents of Canada out of an Individual Retirement Arrangement (IRA)]

Income Tax Convention would be subject to a paragraph 110(1)(f) deduction in Canada. ...
Miscellaneous severed letter

30 November 1984 Income Tax Severed Letter 5-6805 F - [841130]

Vous demandez si notre opinion serait la même si, dans un premier temps, les statuts de modification ne faisaient référence qu'à la création de la catégorie d'actions spéciales et que subséquemment, dans le cadre d'une convention sous seing privé, il y avait conversion d'un certain nombre d'actions ordinaires en actions spéciales. d. ...
Miscellaneous severed letter

29 January 1998 Income Tax Severed Letter 9705295 F - Programme d'avantages sociaux adapté

Ce régime est établi en vertu de la convention collective liant l'employeur et l'association ouvrière. 3. En vertu de la convention, l'employeur s'engage à ce que l'employé reçoive XXXXXXXXXX $ par année à titre d'avantages sociaux. ...

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