Search - convention

Vous avez délégué à Mme Danielle Gélinas le soin de reformuler verbalement votre demande dans les termes suivantes: En vertu de l'alinéa 4(a) de l'article XXIV de la convention fiscale entre le Canada et les États-Unis (la "Convention"), lorsqu'un citoyen des États-Unis est un résident du Canada, ce dernier pays accorde sur l'impôt canadien une déduction à l'égard des impôts sur le revenu payés ou dus aux États-Unis à raison de bénéfices, revenus ou gains qui proviennent des États-Unis. ... Nous assumons ainsi que c'est un salaire que ce particulier, résident du Canada, a reçu d'un emploi salarié qu'il a exercé aux États-Unis lequel est imposable dans les deux (2) pays en vertu du paragraphe 1 de l'article XV de la Convention. Le paragraphe 7 de l'article XXIV de la Convention précise le sens de la mention "impôts sur le revenu payés ou dus" laquelle: "comprend l'impôt canadien et l'impôt des États-Unis, selon le cas, et les impôts d'application générale qui sont payés ou dus à une subdivision politique ou collectivité locale de cet État, qui ne sont pas perçus par cette subdivision politique ou collectivité locale d'une manière non conforme aux dispositions de la Convention et qui sont de nature analogue aux impôts de cet État visés aux paragraphes 2 et 3 de l'article II (Impôt visés). ...

The exemption provided under a tax agreement or convention provides that no tax is payable under Part XIII on particular types of income even though the taxpayer was liable to pay tax under that Part. Accordingly, pensions under the Old Age Security Act, benefits under the Canada or Quebec Pension Plans, alimony and any other amounts which are exempt from tax by virtue of the Canada-U.S.Income Tax Convention (the "Convention") will be considered to fall within the expression "... liable to pay tax under Part XIII of the Act... ... It is our view that any amounts which are exempt from tax in Canada, by virtue of a tax agreement or convention would not be considered as being "... included in the individual's taxable income... ...

Tax Convention Canada-U.S. Tax Treaty:Art. XII Subject: Payments for the right to produce or reproduce computer software programs This is in reply to your memorandum dated June 7, 1990 regarding the application of subparagraph 212(1)(d)(vi) of the Income Tax Act (the “Act”) in respect of payments made to non-residents for the right to produce or reproduce computer software programs. ... Income Tax Convention (1942) (“U.S. Convention”) and paragraph 3 of Article XII of the U.S. ... Convention (1942) or paragraph 3 of Article XII of the U.S. Convention (1980) for the same reasons. ...

Tax Convention Canada-U.S. Tax Treaty:Art. XIII:9 920970 24(1) T.B. Kuss (613) 957-2117 Attention: 19(1) October 8, 1992 Dear Sirs: Re: Canada- U.S. ... Income Tax Convention (the "U.S. Convention") to the following hypothetical situation. 1. ... Convention (the "Paragraph") should provide relief in respect of the capital gains, however the extent of that relief is unclear. ...

2 September 1992 Income Tax Severed Letter 9221905 F- Retirement Compensation Arrangement Unedited CRA Tags 248(1), 207.5, 207.6, 20(1)(r), 8(1)(m.2) 5-922190 Robert Gagnon 24(1) (613) 957-8953 A l'attention de 19(1) Le 2 septembre 1992 Monsieur, Objet: Conventions de retraite La présente est en réponse à votre lettre adressée à Monsieur Daniel Walsh du bureau de district de Québec par laquelle vous posez des questions relativement aux conventions de retraite, et qui nous a été transmise pour réponse. ... Il s'agit des seules conditions requises par la Loi afin qu'un régime ou convention constitue une CR. ... Si certains renseignements additionnels vous étaient nécessaires, vous pourriez obtenir auprès de votre bureau de district la brochure intitulée Guide des conventions de retraite. ...

Income Tax Convention (Convention). Accordingly, payments made by XXX under the Program License Agreement to XXX a corporation organized the laws of XXX would be subject to 10 per cent withholding tax. ... If the non-resident payee is considered to be a resident of the U.S. for purposes of the Convention, such payee will be exempt under Article VII of the Convention, from Canadian tax on the business profits earned from the provisions of the services unless the payee carries on business in Canada through a permanent establishment in Canada and the profits are attributable to such permanent establishment. A payee who is exempt from Canadian taxation by virtue of Article VII of the Convention ma>' obtain a refund of taxes withheld under Regulation 105(1) by filing a Canadian tax return (note that Article VII in the Convention does not prohibit the initial withholding under Regulation 105(1) but does entitle a payee who is exempt thereunder from Canadian tax to obtain a refund of amounts so withheld). ...

Salvatori 593-7295 C-268 RE: Australian Treaty (Capital Gains) This is to reply to your request for our comments concerning whether under the Canada-Australia Income Tax Convention (the Convention) Canada may tax the gains of Australian residents from dispositions of shares of a "private corporation", as defined in paragraph 89(l)(f) of the Income Tax Act (the Act), which are taxable Canadian property pursuant to subparagraph 115(1)(b)(iii). The only reference to gains in the Convention is found in Article 13 of the Convention, which is as follows: ARTICLE 13 Alienation of Property Income or gains from the alienation of real property or of a direct interest in or over land or of a right to exploit, or to explore for, a natural resource may be taxed in the Contracting State in which the real property, the land or the natural resource is situated. ... The word "income" is not specifically defined in the Convention. ...

You further maintain that the U.S. beneficiary may utilize Article VIA of the Canada-United States Income Tax Convention if the payments are made periodically, otherwise Article XI of the Convention would apply. ... -resident beneficiary could not rely on Article VIA of the Canada-United States Tax Convention (the Convention). ... -resident beneficiary would qualify for the exempting provision of Article VIA of the Convention. ...

Since the Convention does not restrict the rate of tax at which pension payments may be taxed, the 25% rate specified in our Income Tax Act will prevail. ... House rents Canada is permitted to tax rents pursuant to Article VI of the Convention. ... Again, Belgium will grant tax relief in accordance with paragraph 1(a) of Article XXIII of the Convention. ...

Income Tax Convention Please confirm that a trust governed by an Employee Profit Sharing Plan as defined in Subsection 144 of the Income Tax Act (Canada) is an entity described in Article XXI(2)(a) of the Canada- U.S. Income Tax Convention. Your attention to this is appreciated. Yours truly. ...