Search - convention

Vous mentionnez que dans toute compagnie privée où l'on retrouve plusieurs actionnaires, il est de pratique courante que ces derniers signent entre eux une convention d'actionnaires. ... Il est fréquent, dans les conventions d'actionnaires, de retrouver des dispositions restreignant le transfert et la vente des actions pour les fins des objectifs mentionnes ci-dessus. ... Puisqu'une convention d'actionnaires incluant une ou plusieurs des différentes clauses décrites ci-dessus pourraient être une transaction projetée, nous ne ferons aucun commentaire qui y soit directement relié. ...

En plus de cette modification à être apportée à la convention, l'employeur entend effectuer annuellement de nouvelles contributions au regime. ... En vertu du paragraphe 56(10) de la Loi, les montants payés du régime sont réputés provenir d'abord de la convention de retraite, dit être un mécanisme distinct. Les sommes versées par un employeur après le 27 mars 1987 à un dépositaire d'une convention de retraite sont sujettes aux retenues d'impôt à la source en vertu de l'alinéa 153(1)p) de la Loi alors que les montants provenant de la convention de retraite attribués à une personne ou répartis entre plusieurs sont sujets aux retenues à la source en vertu de l'alinéa 153(1)q) de la Loi. ...

Before we address your first query, we must first clarify the Department's position on the taxation of foreign embassy employees under the provisions of the Income Tax Act (the "Act") and the Canada-Netherlands Income Tax Convention (1986) the ("Convention"). ... Under the Canada-Netherlands convention, the broadest exemption is provided if an international law or a special agreement will apply to exempt the individual. ... In this latter case, Canada will provide a tax credit as required by Articles 22(4) and 22(5) (a) of the convention for any Netherlands' taxes paid. ...

Une convention de rémunération différée est intervenue antérieurement au 26 février 1986 entre un employeur, un de ses employés et une tierce partie agissant à titre de gardien du régime de rémunération différée. 2. La convention constituait, au moment de sa création, un régime de prestations aux employés, au sens de l'article 248 de la Loi de l'impôt sur le revenu (la "Loi"). 3. ... La définition de convention de retraite s'applique après le 8 octobre 1986. ...

Income Tax Convention (the "Convention") under Article IV thereof, for the reason that such LLC is not subject to tax in the United States. As a result, such LLC does not qualify for any of the benefits that are available to a person who is a resident of the United States for the purposes of the Convention. ... This being the case, at this time the Department has no basis on which to look through to the residency of such persons for the purposes of providing relief under an income tax convention. ...

Income Tax Convention (1980) (the "Convention") because it had a place of management in the United States even though it was not incorporated or taxed in the United States on its income. ... To be a resident of either Contracting State for the purpose of paragraph 1 of Article IV of the Convention a person must be liable to tax on its world income in that State by virtue of one of the criteria listed in paragraph 1 of that Article. ... Therefore, non-U.S. corporations are not residents of the United States for the purposes of the Convention. ...

They also state that the provisions of the Canada-Switzerland Income Tax Convention cannot be construed so as to subject to domestic taxation a payment which would otherwise be non-taxable. We agree that the Tax Convention merely establishes who has the right to tax and will not itself tax payments which are exempt under our Tax Act. ... XXX The remaining question than is; what if any effect does the Canada-Switzerland Tax Convention have on our right to tax this payment? ...

") meet the definition of pension under paragraph 3, Article XVII of the Canada-United Kingdom Income Tax Convention. ... In addition to the Convention, O.A.S. and C.P.P. benefits paid to a non- resident of Canada are not subject to Part XIII withholding tax pursuant to subparagraphs 212(1)(h)(i) and (ii) of the Income Tax Act. ... Regardless, Part I.2 tax would qualify as tax which is subject to the Convention (Article II). ...

Tax Convention Canada-U.S. Tax Treaty:Art. XV Subparagraph 2(a) of Article XV of the Canada-United States Income Tax Convention, 1980 (The "Convention")- Dependent Personal Services Subparagraph 2(a) of Article XV of the Convention provides for an exemption on remuneration "exercised in a calendar year" that does not exceed $10,000. ... Revenue Canada's Position Subparagraph 2(a) of Article XV of the Convention exempts a resident of one Contracting State from income tax in the other Contracting State on remuneration derived in respect of an employment exercised in a calendar year in the other Contracting State if such remuneration does not exceed $10,000. ...

Income Tax Convention Art. 5 Dear Sirs: This is in reply to your letter of March 19, 1991. ... As indicated to you previously by telephone, whether a resident of the United Kingdom has a permanent establishment in Canada for purposes of the Canada-United Kingdom Income Tax Convention (the "Convention") is essentially a question of fact that generally can only be determined retrospectively after all of the relevant facts have been determined and considered. It is also essentially a question of fact as to whether an agent is an "agent of independent status" and as to whether "persons are acting in the ordinary course of their business" within the meaning of these terms as used in paragraph 5 of Article 5 of the Convention. ...