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Double taxation Convention 5. 1. See discussion under 2.1.1. and 3.1.1. 5. 2. We would consider payments and receipts for royalties referred to in 2.2.2. and 3.2.2. to come under Article 12 of the Model Convention. We would consider payments and receipts for services referred to in 2.2.1. and 3.2.1. to be business profits and to come under Article 7 of the Model Convention. 5. 3. ...

Income Tax Convention (1980) (the “Convention”) if they were denied a tax credit in the United States in respect of the Canadian taxes withheld. ... However, where such payment is made to a resident of the United States, the withholding tax would be reduced under Article XII of the Convention to 10%. 3. ... Again, such payments made to a resident of the United States will qualify for the reduced rate of 10% under Article XII of the Convention. ...

La corporation sera le contractant de la police. • La corporation cédera et transférera au mandataire- dépositaire nommé en vertu de la convention entre actionnaires tous les droits qu'elle détient dans le produit des polices d'assurance qu'elle a contracté sur la vie de ses actionnaires. Le mandataire-dépositaire disposera du produit d'assurance-vie conformément aux termes de la convention entre actionnaires. • Chacun des actionnaires n'aura aucun droit, titre ou intérêt dans une telle police d'assurance en son nom propre. ... Vous indiquez que la corporation est le mandant du mandataire- dépositaire qui reçoit le produit d'assurance- vie pour et au nom de la corporation afin d'en disposer conformément aux termes et modalités de la convention entre actionnaires. ...

Income Tax Convention exempts from non-resident withholding tax certain payments arising in Canada are paid to a U. ... ") the licence fees are exempt from withholding tax by virtue of the Convention. ... Tax Convention, which has not yet been ratified, contains new provisions with respect to royalties. ...

Income Tax Convention (1980). Normally, it requires a review of the particular contract to determine the extent to which a payment for the maintenance or updating of computer software is subject to Part XIII tax. ... Income Tax Convention (1980) (if such Convention is applicable) rather than as being payments for services. ... Income Tax Convention (1980). If the U.S. resident was a corporation which had no permanent establishment in Canada, it would have no Canadian Part 1 tax liability by virtue of Article VII of that Convention. ...

Double taxation Convention      5.1.      See discussion under 2.1.1. and 3.1.1.      5.2.      We would consider payments and receipts for               royalties referred to in 2.2.2. and 3.2.2. to come               under Article 12 of the Model Convention.  We               would consider payments and receipts for services               referred to in 2.2.1. and 3.2.1. to be business               profits and to come under Article 7 of the Model               Convention.      5.3.      ...

Income Tax Convention (1980) does not exempt them from Canadian taxation. Since you have advised that the U.S. parties do not have in Canada a "permanent establishment" as defined in Article V of the Convention, if the payments are for services they would constitute business profits of the U.S. recipient and would be exempt from Canadian taxation by virtue of Article VII of the Convention. If the payments are regarded as a "royalty" as defined in Article XII(4) of the Convention, they would not be exempt from Part XIII tax by virtue of the exception in Article XII(3) of the Convention provided that they constitute royalties in respect of motion pictures and works on film, videotape or other means of reproduction for use in connection with television. ...

Convention fiscale Le paragraphe 1 de l'article XVII de la convention en matière d'impôt sur le revenu entre le gouvernement du Royaume-Uni de Grande-Bretagne et l'Irlande du Nord et le gouvernement du Canada signé le 8 septembre 1978 mentionne que: "Les pensions et les rentes provenant d'un État contractant et payés à un résident de l'autre État contractant sont imposables dans cet autre État". Finalement, la Loi concernant l'interprétation des conventions internationales conclues par le Canada en matière d'impôts sur le revenu et de leurs lois de mise en oeuvre, santionné le 20 décembre 1984, précise l'étendue d'application de la Loi de l'impôt sur le revenu. ... Rente viagère versée au conjoint survivant Le paragraphe 2 de l'article XVII de la convention fiscale modifiée par le second protocole du 16 octobre 1985 mentionne que "Les rentes provenant d'un État contractant et payées à un résident de l'autre État contractant sont imposables dans cet autre État... ...

Tax Convention Canada-U.S. Tax Treaty:Art. XVIII, 56(1)(a), 60(j), 6(1)(a), Reg. 6802 U.S. ... Tax Convention (the "tax convention") will not apply on a rollover from such a plan to an IRA. ... Amounts may therefore be rolled over to an IRA and exempted from income tax pursuant to Article XVIII of the tax convention. ...

Martineau (613) 957-8953 Le 2 avril 1993 Monsieur, La présente est en réponse à votre lettre du 1er mars 1993 dans laquelle vous demandez notre opinion concernant le transfert des revenus de placement qui vous sont versés par une convention de retraite à un régime enregistré d'épargne- retraite (REER) dont votre conjoint est le rentier. ... Toutefois, ce transfert ne s'applique pas aux sommes reçues d'une convention de retraite. ...