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Personal information obtained pertaining to residents of countries with which Canada has Income Tax Conventions may be shared with those taxing authorities by way of an exchange of information under the appropriate treaty provision. ... Personal information obtained about residents of countries with which Canada has Income Tax Conventions may be shared with those taxing authorities by way of an exchange of information under the appropriate treaty provision. ...

This rule does not apply to a non-resident sponsor who supplies admissions to a foreign convention in which at least 75% of the attendees are non-residents of Canada. ...

If you are a former resident of Canada, you must report employment income received from a Canadian resident for services performed outside Canada if, under a tax treaty or another agreement or convention between Canada and that country, the income is exempt from tax in your new country of residence. ...

Working within the legal framework of effective bilateral and multilateral conventions and tax information exchange agreements, this tax force offers a platform for its members to actively collaborate and share their experience, resources, and expertise to tackle the common issues they face. ...

. ⬤▲ Line 10100 – Employment income If you are a former resident of Canada, you must report employment income received from a Canadian resident for services performed outside Canada if, under a tax treaty or another agreement or convention between Canada and that country, the income is exempt from tax in your new country of residence. ...

. ⬤▲ Line 10100 – Employment income If you are a former resident of Canada, you must report employment income received from a Canadian resident for services performed outside Canada if, under a tax treaty or another agreement or convention between Canada and that country, the income is exempt from tax in your new country of residence. ...

The EAC didn't use standard formatting conventions to organize and highlight important information. ...

Working within the legal framework of effective bilateral and multilateral conventions and tax information exchange agreements, this tax force offers a platform for its members to actively collaborate and share their experience, resources, and expertise to tackle the common issues they face. ...

Royalty payment and management fees: Paragraph 4 of Article XII, Royalties, of the technical explanation of the Canada–United States Income Tax Convention indicates that the term royalties does not encompass management fees. ...

A summary of the significant accounting policies follows: (a) Revenues and pension contributions recognition Revenues and pension contributions are recognized in the year in which the event that generates the revenue or the pension contribution occurs and when the effective date of the related legislation has passed and either the legislation, regulation or by-laws have been approved by the legislature or the ability to assess and collect tax has been provided through legislative convention. ...