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Results 31 - 35 of 35 for convention
Administrative Letter
12 December 1991 Administrative Letter 9134356 F - Tax Status of Canadians Working for the OECD
Ignoring the Canada – France Income Tax Convention, the taxpayer would be subject to Canadian tax on his world income including any remuneration from the O.E.C.D. ...
Administrative Letter
16 November 1992 Administrative Letter 9213516 F - Direct Written Business of U.K. Insurer
Income Tax Convention. M.N.R. v. Tara Exploration & Development Company Limited [1972] CTC 328 (S.C.C.), at p. 331, illustrates the principle that income is not attributable to a country where, in relation to a particular income-producing activity, no decisions are taken by management and no one is authorized to take such decisions. ...
Administrative Letter
18 August 1989 Administrative Letter 57806 F - Taxation of Deferred Annuities
in addition, they do not consider the effect of any relevant income tax convention. ...
Administrative Letter
13 February 1990 Administrative Letter 58886 - Fonds d'aide aux anciens employés
Si l'employeur contribuait au fonds, le régime pourrait être considéré comme une convention de retraite, une fiducie d'employés ou une entente d'échelonnement du traitement, entre autres, dépendant des dispositions exactes du fonds. 5. ...
Administrative Letter
6 July 1994 Administrative Letter 9323826 F - Bonds Issued in Lieu of Interest
(a) We are of the opinion that the issuance and receipt of the IDU Bonds was not a payment of interest for purposes of the Canada — XXXXXXXXXX Income Tax Convention (the "Treaty"). ...