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Plusieurs années après les transactions effectuées dans la situation précédente, vous supposez que les actions de la compagnie de gestion détenues par le particulier sont vendues à la compagnie qui détient l'autre moitié des actions de la compagnie opérante et ce en vertu d'une convention entre les deux compagnies. ...

Where income is earned on residential or commercial property by a non-resident IBC borrower, such income would generally be subject to tax in Canada under Part I or Part XIII subject to the terms of the relevant Income Tax Convention, if any. ...

CONVENTION DE VENTE ET DE RELOCATION Suivant cette solution, la SCA prend possession de la terre agricole puis la loue à son ancien propriétaire pour une période précise. ... TRAITEMENT FISCAL Le paiement fait par Agriculture Canada qui s'applique à une convention de vente et de relocation n'a généralement aucune incidence sur le revenu net de l'agriculteur puisque son inclusion dans le revenu serait compensée par une déduction correspondante des charges locatives. ...

Thus, as with the foreign tax credit deductions as set out in Section 126, there is no double taxation as the result of taxes levied in both Canada and the foreign country and the FAPI rules are in harmony with the Income Tax Conventions that Canada has with other countries for the avoidance of such double taxation. ... This appears to be within the spirit of the law, including the various Income Tax Conventions with foreign countries. ...

Accordingly, the US resident would be granted the general relief (15 percent rate) afforded by article X of the Canada-US tax convention. ... The Queen,61 the court concluded that the Income Tax Act, when read in conjunction with the Canada-US tax treaty62 and the Tax Convention Act,63 empowers the minister to issue a requirement for information sought by the US authorities in connection with their own taxation matters. 2) All requirements issued pursuant to subsection 231.2(1) are considered to be for a purpose relating to the administration or enforcement of the Act. ... A-1, as amended. 59 Supra footnote 29, question 29, at 45:18. 60 Information Circular 77-9R, June 22, 1983. 61 [[1991] 2 C.T.C. 70] 91 DTC 5424 (FCTD). 62 Supra footnote 1. 63 Canada-United States Tax Convention Act, 1984, SC 1984, c. 20. 64 Revenue Canada, Taxation, ``The Collections Policies of Revenue Canada, Taxation,'' pamphlet T-4060. 65 Supra footnote 6. 66 See supra footnote 37. ...

Ce sont les conventions fiscales avec les pays qui régissent les échanges d'information. ...

Si la présomption n'est pas réfutée, alors le traitement fiscal sera le suivant: i) une telle corporation exploite une entreprise au Canada et l'immeuble crée un établissement stable là où il est situé, soit au Québec12; par conséquent, elle est assujettie à 7 Une déduction pour amortissement a pu être réclamée sur cet immeuble en vertu de la Partie 1 si la corporation a déjà été résidante au Canada ou en vertu de la Partie XIII s'il y a eu un choix tel que décrit à l'article 216. 8 En général, le Canada se réserve maintenant le droit d'imposer le gain en capital, la récupération et le revenu d'un bien immeuble d'une telle corporation dans ses conventions fiscales. 9 Voir à cet effet 1e paragraphe 4 du bulletin IT-393R. 10 Voir à cet effet les paragraphes 6 et 9 du bulletin IT-393R. 11 voir à cet effet 1e règlement 402(2). 12 Voir à cet effet les bulletins suivants: IT-177R2, par. 7 et IT-270R, par. 28 et par. 33. ...

(a) “ACB” has the meaning assigned to the expression “Adjusted Cost Base” in section 54 of the Act; (b) “Act” means the Income Tax Act, R.S.C. 1985 (5th Supp.) c. 1, as amended from time to time and consolidated to the date of this letter and, unless otherwise expressly stated, every reference herein to a part, section or subsection, paragraph or subparagraph and clause or subclause is a reference to the relevant provision of the Act; (c) “CBCA” means the Canada Business Corporations Act; (d) “CRA” means the Canada Revenue Agency; (e) “FMV” means fair market value; (f) “Initial Bid” means the initial unsolicited take-over bid announced on XXXXXXXXXX, by Xco, to acquire all of the shares of the capital stock of Parent, as described in Paragraph 27; (g) “Memorandum of Understanding” means the memorandum of understanding between Parent, Xco and other parties dated XXXXXXXXXX, as described in Paragraphs 28, 30 and 32; (h) “non-resident” has the meaning assigned by subsection 248(1); (i) “Offer” means the offer formally launched on XXXXXXXXXX, by Parent, through Bidco, to acquire all of the Target Shares, as amended on XXXXXXXXXX, as described in Paragraphs 12, 14, 16 and 17; (j) “paid-up capital” has the meaning assigned by subsection 89(1); (k) “Post-Take-over Merger” means the proposed merger of Xco with Parent, as described in Paragraph 30; (l) “private corporation” has the meaning assigned by subsection 89(1); (m) “public corporation” has the meaning assigned by subsection 89(1); (n) XXXXXXXXXX; (o) “Report” means the report filed on XXXXXXXXXX with Canadian securities commissions by the Investment Managers under XXXXXXXXXX; (p) “Revised Bid” means the amended bid made by Xco to acquire all of the shares of the capital stock of Parent, resulting from modifications made to the Initial Bid on XXXXXXXXXX, as described in Paragraph 28; (q) “Specified Shareholder” has the meaning assigned by subparagraph 88(1)(c.2)(iii) and subsection 248(1); (r) “subsidiary wholly-owned corporation” has the meaning assigned by subsection 248(1); (s) “Target Shares” means all of the issued and outstanding common shares of the capital stock of Target; (t) “taxable Canadian corporation” has the meaning assigned in subsection 89(1); (u) “Treaty” means the Convention Between The Government of Canada and XXXXXXXXXX; (v) XXXXXXXXXX. ...

Si au lieu de conclure un contrat de franchise, le franchiseur conclut une convention de développement en vertu de laquelle Novelco aurait le mandat d'acheter ou de construire les immeubles pour les louer au franchiseur. En vertu de la convention, Novelco aurait la faculté de refuser de construire sur un site donné. Les conditions normales de défaut se retrouveraient dans la convention et les loyers seraient établis selon les conditions du marché. ...

Income Tax Convention, where the individual is liable for tax in the U.S. by reason of his residence or domicile, the U.S. will have exclusive right to tax remuneration received during that period where the services are performed in the U.S.. ...