Search - convention

Income Tax Convention (the "U.S. Convention") as it relates to an entertainer. ... Convention would be applicable and that withholding tax would be nil. ... Convention will be relevant to determining the extent to which the application will be granted. ...

2 Quel est l'impact de la Convention fiscale entre le Canada et la Suisse (la "Convention")? ... Convention fiscale Quant a votre deuxième question, nous sommes d'avis que la convention Canada-Suisse ne vient pas libérer le non-résident de son obligation fiscale de retenir l'impôt de la Partie XIII de la Loi. ... Comme le terme "résident" de la première phrase du paragraphe XI(7) de la Convention prend son sens dans l'article IV de la Convention, ce paragraphe ne s'applique donc pas compte tenu des faits soumis dans votre exemple. ...

Tax Convention Canada-U.S. Tax Treaty:Art. XII RE: Non-Resident Tax in connection with Video Tapes- Technical Explanation of United States- Canada Income Tax Convention, 1980 The purpose of this memorandum is to obtain your comments with respect to the interpretation of subsection 212(5) of the I.T.A., of paragraph 3 of Article XII of the Canada-U.S. Income Tax Convention (1980), of the third paragraph of the notes under the heading "Article XII Royalties" in the Technical Explanation published by the U.S. ... In order to enable us to properly interpret the income tax conventions, could you provide us with some evidence on the understandings reached by the representatives of Canada and the United States on this issue in the course of negotiating the Canada-United States Income Tax Convention (1980) also with your comments with respect to the meaning to be given to "private (home) use" as used in the Technical Explanation on Article XII and the applicability of these notes to other Income Tax convention, namely the Canada-France one. ...

Dubé (613) 957-8953 A l'attention de XXXXXXXXXX Le 1er juin 1993 Mesdames, Messieurs, Objet: Régime d'assurance collective XXXXXXXXXX Imposition des prestations d'assurance-salaire La présente est en réponse à votre lettre du 18 février 1993 dans laquelle vous demandez notre opinion concernant l'objet mentionné en titre. 1- Vous nous soumettez que le régime d'assurance collective XXXXXXXXXX est régi par les conventions collectives XXXXXXXXXX (ci-après "convention"). 2- La section XXXXXXXXXX définit les régimes d'assurance applicables aux salariés. 3- XXXXXXXXXX 4- Le texte de la convention collective détermine le partage global des primes d'assurance-collective de ce groupe, XXXXXXXXXX. 5- XXXXXXXXXX. 6- Les employeurs s'assurent ainsi que chaque employé paie la totalité de la prime du régime d'assurance-salaire de longue durée. 7- En raison de cette interprétation, vous êtes d'avis que les prestations qui sont reçues en vertu du régime d'assurance-salaire de longue durée devraient être exonérées d'impôt. ... NOS COMMENTAIRES Nous sommes d'avis que XXXXXXXXXX la convention établit clairement que les parties à la convention partagent à parts égales les frais XXXXXXXXXX du plan d'assurance qui comprend l'assurance-salaire, l'assurance-vie et l'assurance générale et représente ainsi l'obligation légale des parties (employeur et employés) en vertu de la convention. Aussi, nous sommes d'avis que l'on ne peut pas supporter l'interprétation que vous faites de la clause de la convention précitée à l'effet que selon le plan, les primes d'assurance-salaire sont financées en totalité par les employés. ...

Your inquiry also relates generally to other Income Tax Conventions to which Canada is a party that do not include an “Other Income” Article comparable to Article XXII of the Canada-United States Income Tax Convention, 1980. We note that in certain cases the “Business Profits” Article of the applicable Income Tax Convention will deal with the matter raised by you. ... Treaty (or the comparable provision of the applicable Income Tax Convention if a Convention not having an “Other Income” Article other than the U.K. ...

Kuss (613) 957-2117 Attention: XXX May 28, 1992 Dear Sirs: Re: Canada-Netherlands Income Tax Convention (1986) (the "Netherlands Convention") This is in response to your letter dated November 21, 1991 regarding the Shipping and Air Transport provisions of the Netherlands Convention. It is our view that paragraph II of the Protocol to the Netherlands Convention does not apply to aircraft. ... Rental payments pertaining to the use of an aircraft in Canada during voyages that do not constitute "international traffic" are not exempt from Canadian taxation unless the provisions of paragraph 2(c) of Article 8 of the Netherlands Convention are met. ...

TAX CONVENTION We respectfully request your interpretation of the application of the Canada-U.K. ... Income Tax Convention (1978) entered into force on December 17, 1980. The new Convention does not contain the same provision to exempt the tax on visiting professors' remun- eration. ...

Suite à la signature d'une nouvelle convention collective (la "convention"), la succession d'un contribuable, employé syndiqué dans une entreprise, reçoit de cette dernière un montant d'argent au titre d'augmentation rétroactive de salaires. Au moment du décès de l'employé, l'ancienne convention était déjà échue depuis quelque temps. ... Selon la nouvelle et l'ancienne convention, tous les employés ont droit à cette rétroactivité même s'ils quittent leur emploi avant la signature de la nouvelle convention. ...

Income Tax Convention (1980) (Convention) and the reduced rate of withholding tax or are they excluded from the definition of "annuity" by virtue of paragraph 4 of Article 18 of the Convention? If they are not annuity payments for Convention purposes, under what article of the Convention would these payments fall? ... However, our Department is presently reviewing its position with respect to IRAs, Keogh plans, rollovers by Canadian residents from a U.S. pension fund to IRAs and other related problems with Article XVIII of the Convention. 2. ...

Subparagraph 110(1)(f)(i) provides a deduction in computing taxable income for an amount exempt from income tax in Canada by virtue of a provision in a tax convention or agreement with another country that has the force of law in Canada. With regard to the pension income received by a resident of the United Kingdom on or after January 1, 1986 and before April 6, 1986 from a Canadian source, it is our view that up to the first $10,000 of such income would be exempt from taxation in Canada by virtue of paragraph 1 of Article 17 of the Canada-United Kingdom Income Tax Convention (1978) (the "Convention") as amended by Article II of the Protocol to that Convention dated September 8, 1978. As to the pension income received by a resident of the United Kingdom on or after April 6, 1986 from Canada, in our opinion, all such amounts would be exempt from taxation in Canada by virtue of paragraph 1 of Article 17 of the Convention, as amended by Article VI of the Protocol to that Convention dated April 15, 1980 and as entered into force by paragraph 1(b) of Article XII to that Protocol. ...