Search - convention

Harding XXXX Dear Sirs: This is in reply to your letter of June 1, 1981, wherein you were concerned whether the introductory words of paragraph 2(a) of Article XXIV of the Canada-United States Income Tax Convention (Convention) would apply to restrict the applicability of paragraph 3(a) of that Article. ...

Harding RE: Canada- United Kingdom Income Tax Convention This is in reply to your letters of July 15 and November 8, 1983 concerning the interpretation of paragraph 13(4)(a) of the above Convention. ...

7 October 1983 Income Tax Severed Letter 7 October 1983 Revenue Canada 875-Heron Road, Ottawa,- Ontario K1A 0L8 Attn: Income Tax Department Dear Sirs Re: Australian-Canadian Double Tax Convention. Would it be possible to obtain a copy of Article 18 of the above Convention as it relates to payment of income tax on pension and annuity income of a Canadian Citizen if they elect to live in Australia upon retirement. ...

Harding RE: Canada- United Kingdom Income Tax Convention This is in reply to your letters of July 15 and November 8, 1983 concerning the interpretation of paragraph 13(4)(a) of the above Convention. ...

Blanche Dear Sirs: Would you please refer to my letter of October 5, 1973 and your reply of October 15, 1973 concerning the status of the proposed new Tax Convention between Canada and Belgium. If you are in a position to release this information, I would be very much obliged to know whether a new Tax Convention has, in fact, been signed and ratified between Canada and Belgium. ...

Le paragraphe 8 du bulletin d'interprétation IT-419 stipule: Le Ministère considère que les conventions d'actionnaires communément appelées conventions sur le "droit de premier refus" ne confèrent pas le droit d'acheter des actions mais donnent plutôt l'option d'acquérir à un moment donné le droit d'acquérir des actions. ...

In addition, that paragraph is further modified to reflect that US Sub and ULC1 will jointly elect under subsection 85(1) of the Income Tax Act (the "Act") to transfer the preferred shares of Canco for proceeds of disposition equal to their fair market value with the result that US Sub will realize a capital gain that is exempt from tax in Canada pursuant to Article XIII of the Canada-United States Income Tax Convention (the "Convention"). 3. ... In addition, that paragraph is further modified to reflect that US Sub and ULC1 will jointly elect under subsection 85(1) of the Act to transfer the shares of NRO for proceeds of disposition equal to their fair market value with the result that US Sub will realize a capital gain that is exempt from tax in Canada pursuant to Article XIII of the Convention. ...

Generally speaking, it is our view that for purposes of determining income tax liability as may be reduced by agreements or conventions, a partnership should be treated as a conduit except for those jurisdictions where the partnership is taxed as a separate entity. ... Income Tax Convention will apply to the U.S. partners whereas the interest article of the Canada-Germany Income Tax Agreement will apply to the German partners. ... Persons making payments to a partnership that includes both exempt and non-exempt U.S. partners which are the beneficial owners of the interest and dividends are advised to contact the Department in order to obtain assurance that their withholding obligations will, in respect of payments for such partners, be reduced to nil or 15% in accordance with the tax reduction provided for in the Convention. ...

4 May 1990 Income Tax Severed Letter HBW 4327-2-2 HBW 4125-UI Unedited CRA Tags 124(1), ITUK-Art. 22 Jim Wilson (613) 957-2063 HBW 4327-2-2 HBW 4125-UI May 4, 1990 Dear xxxxx Re: xxxxx We are writing in reply to your letter dated February 14, 1990, concerning the above-noted company and the applicability of Article 22 of the Canada-United Kingdom Income Tax Convention. ... In this regard, the following comments are applicable: 1) Paragraph 5 of Article 22 defines the term "taxation" (as used in paragraph 1 of Article 22) as taxes which are the subject of this Convention. Article 2 describes the taxes which are subject to this Convention as those imposed by the Government of Canada only. xxxxx has not been subjected to any federal taxes xxxxx than the federal tax requirements to which a Canadian national under the same circumstances would be subjected. ...

8 December 1992 Income Tax Severed Letter 9235776 F- Fiducie Unedited CRA Tags 248(3)(d), 149(1)(r), 149(1)(q.1) Le 8 décembre 1992 Danielle Bouffard Division des industries Section 32 financières 5- 923577 Fiducie instituée en vertu d'un REER Fiducie de convention de retraite- Situation au Québec Suite à une lettre de XXXXXXXXXX, vous nous a demandé de vous donner une opinion sur l'application de l'alinéa 248(3)d) de la Loi de l'impôt sur le revenu (la "Loi") aux deux questions suivantes soulevées par XXXXXXXXXX: a) fiducie instituée en vertu d'un régime enregistré d'épargne-retraite (alinéa 149(1)r) de la Loi; b) fiducie de convention de retraite (alinéa 149(1) q.1) de la Loi. ... Quant à la fiducie prévue par une convention de retraite, les commentaires précédents s'appliquent, c'est-à-dire qu'en autant que les conditions de l'alinéa 248(3)d) de la Loi sont rencontrées, un tel arrangement sera considéré comme une fiducie visée à l'alinéa 149(1)q.1) de la Loi. ...