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Miscellaneous severed letter

2 May 1988 Income Tax Severed Letter 5-5805 - [Application of Section 219.2 of the Income Tax Act]

Section 219.2 of the Act provides for a reduced rate of Part XIV tax in respect of taxation year to which a tax agreement or convention applies. Since section 219.1 of the Act only applies to the corporation's taxation year which ended immediately before emigrating, it is our view that in such taxation year an agreement or convention will not apply because the corporation is only resident in Canada. ...
Miscellaneous severed letter

25 February 1991 Income Tax Severed Letter

Arsenault (613) 957-2126 19(1) Feb 25, 1991 Dear Sirs: Re: Article 13 of the Canada-United Kingdom Income Tax Convention (the "Treaty") This is reply to your letter dated August 24, 1990 whereby you requested our opinion concerning subparagraph 7(b) of Article 13 of the Treaty. ... Generally, subject to any special provisions such as paragraph 4 of Article 13 of the Treaty, our opinion set forth above in respect of subparagraph 7 (b) of Article 13 of the Treaty will also apply in respect of comparable provisions of other income tax conventions. ...
Miscellaneous severed letter

2 June 1992 Income Tax Severed Letter 9215482 F - General Anti-avoidance Rule

Il existe, aussi, des opinions différentes concernant l'application de la RGAE dans des circonstances où les dispositions d' une convention fiscale entre le Canada et un autre pays sont en jeu. Il est la position du Ministère que la RGAE ne l'emporte pas sur les dispositions d'une convention fiscale. Cependant, il faut établir la situation exacte de l'impôt domestique avant d'appliquer les dispositions d'une convention fiscale. ...
Miscellaneous severed letter

7 August 1991 Income Tax Severed Letter - Transfer of Funds from a U.S. or U.K. Pension Plan to a Registered Pension Plan and Vice Versa

Tax Convention Canada-U.S. Tax Treaty:Art. XVIII, Canada–U.K. Income Tax Convention Art. ... Income Tax Convention (1978). (c) Where the amount is paid to a U.S. resident in the form of a pension, the 25% withholding tax referred to in 8(a) above is reduced to 15% by virtue of part 2(a) of Article XVIII of the Canada-U.S. Income Tax Convention (1980). 9. Whether or not the U.K. or U.S. tax authorities would allow a tax credit in respect of Canadian withholding tax is a matter to be resolved between the recipient and the U.K. or U.S. tax authorities. ...
Miscellaneous severed letter

18 August 1989 Income Tax Severed Letter 7-3740 - Taxability of “franked” dividends

Unfranked dividends will continue to be subject to withholding tax in Australia but subject to reduced rates under the Canada-Australia Income Tax Convention (Convention). ... In addition, the terms of the Convention do not exempt Australian franked dividends from taxation in a Canadian resident's hands. ...
Miscellaneous severed letter

7 May 1991 Income Tax Severed Letter - Tax Exemption for Charitable Organization Resident in Japan and Carrying on Charitable Activities in Canada

7 May 1991 Income Tax Severed Letter- Tax Exemption for Charitable Organization Resident in Japan and Carrying on Charitable Activities in Canada Unedited CRA Tags 115, Canada–Japan Income Tax Convention article 12, 22 Dear Sirs: This is in reply to your letter dated January 2, 1990 wherein you requested our opinion regarding the application of Article 22 (Non-Discrimination) of the Canada-Japan Income Tax Convention (1986) (the "Treaty"). ... It should be noted that Canada has reserved its position on Article 24 (Non-Discrimination) of the OECD Model Double Taxation Convention ("OECD Model"). ...
Miscellaneous severed letter

9 October 1992 Income Tax Severed Letter 9219990 F - Non-res. vente de bien - Non-Resident Disposal of

L'article 116 de la Loi ne donne aucun assouplis- sement lorsque le bien vendu par le non-résident du Canada pourrait bénéficier de l'exemption pour résidence principale, de l'exemption sur le gain en capital ou d'une exemption prévue par une convention fiscale. ... Au paragraphe 24 de la Circulaire, il est prévu que le Ministère permet aux vendeurs de demander une exonération en vertu d'une convention fiscale particulière au moment où ils produisent un avis de disposition. Les vendeurs doivent alors préciser l'article ou l'alinéa applicable de la convention particulière conclue entre le Canada et leur pays de résidence. ...
Miscellaneous severed letter

12 April 1988 Income Tax Severed Letter 5-5319 - [880412]

Tax Convention. 4. In Year 4 Canco agrees to waive its right to repayment of the loan. ... Co. would be subject to withholding tax at the rate of 25% rather than the rate provided for in the Convention with the United Kingdom. ... Tax Convention. We trust these comments are suitable for your purposes. ...
Miscellaneous severed letter

19 June 1990 Income Tax Severed Letter HBW93894A - Impôt des Non-résidents

Conformément à l'article 4 de la convention fiscale entre le Canada et la République de Côte-d'Ivoire, il serait considéré un résident de la Côte-d'lvoire aux fins d'interprétation de la convention. ii)     Conformément à l'article 15 de la convention, la Cote-d'Ivoire a le droit exclusif de prélever un impôt sur la rémunération reçue pour des fonctions exercées à l'extérieur du Canada.  ...
Miscellaneous severed letter

9 July 1979 Income Tax Severed Letter

I also point out that the corresponding section in the Canada- United States Tax Convention uses the wording "gains derived in one of the contracting States from the sale or exchange of capital assets... ... As that Convention and the U.K. Agreement are both Statutes of Canada it is clear that Parliament did not limit the provisions in the U.K. ... Agreement, now Article XIII of the 1978 Convention, clearly provides that the proceeds of a disposition of an income interest in a trust shall be taxable only in the territory of which the alienator is a resident- i.e., in this case the United Kingdom. ...

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