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The "Mutual Agreement Procedure" article in conventions Canada has entered into entitles a Canadian taxpayer to request competent authority assistance when the action of either government results or will result in double taxation or taxation not in accordance with the convention. ... Although in most cases the competent authorities reach agreement and relieve double taxation or taxation not in accordance with the convention, there is no appeal procedure under the conventions when agreement cannot be reached. ... Income Tax Convention (1980) 20. Generally, this convention applies to taxpayers' taxation years which start on or after January 1, 1985. 21. ...

The "Mutual Agreement Procedure" article in conventions Canada has entered into entitles a Canadian taxpayer to request competent authority assistance when the action of either government results or will result in double taxation or taxation not in accordance with the convention. ... Although in most cases the competent authorities reach agreement and relieve double taxation or taxation not in accordance with the convention, there is no appeal procedure under the conventions when agreement cannot be reached. ... Income Tax Convention (1980) 20. Generally, this convention applies to taxpayers' taxation years which start on or after January 1, 1985. 21. ...

Tax Convention) Application This bulletin cancels and replaces IT-131R dated February 28, 1986. ... It is not necessary that the taxpayer be a member of the organization sponsoring the convention but attendance at the convention must be related to the business or professional practice carried on by the taxpayer. ... Where a convention held in the United States is sponsored by a Canadian business or professional organization that is national in character, paragraph 9 of Article XXV of the Canada- United States Income Tax Convention, 1980, provides that the expenses incurred in attending the convention are deductible to the same extent that they would be had the convention been held in Canada. ...

ARCHIVED- Convention expenses We have archived this page and will not be updating it. ... Tax Convention) Application This bulletin cancels and replaces IT-131R dated February 28, 1986. ... Where a convention held in the United States is sponsored by a Canadian business or professional organization that is national in character, paragraph 9 of Article XXV of the Canada- United States Income Tax Convention, 1980, provides that the expenses incurred in attending the convention are deductible to the same extent that they would be had the convention been held in Canada. ...

Tax Convention) Application This bulletin cancels and replaces IT-131R dated February 28, 1986. ... It is not necessary that the taxpayer be a member of the organization sponsoring the convention but attendance at the convention must be related to the business or professional practice carried on by the taxpayer. ... Where a convention held in the United States is sponsored by a Canadian business or professional organization that is national in character, paragraph 9 of Article XXV of the Canada- United States Income Tax Convention, 1980, provides that the expenses incurred in attending the convention are deductible to the same extent that they would be had the convention been held in Canada. ...

IT131R2 ARCHIVED- Convention expenses We have archived this page and will not be updating it. ...

ARCHIVED- IC71-17R4 Request for Competent Authority Consideration Under Mutual Agreement Procedures in Income Tax Conventions (Archived) We have archived this page and will not be updating it. ...

ARCHIVED- IC71-17R4 Request for Competent Authority Consideration Under Mutual Agreement Procedures in Income Tax Conventions (Archived) Archived information Archived information is provided for reference, research or recordkeeping purposes. ...

Organizations- Under Article XXI of the Canada- United States Tax Convention Archived information Archived information is provided for reference, research or recordkeeping purposes. ...

IT131R2 ARCHIVED- Convention expenses Archived content Information identified as archived is provided for reference, research or recordkeeping purposes. ...