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Paid-Up Capital Increase by an Unlimited Liability Company Question The policy underlying Article IV(7)(b) of the Canada-US income tax convention [Footnote 10] is not obvious. ... [Footnote 12] Convention Between Canada and the Grand Duchy of Luxembourg for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with Respect to Taxes on Income and on Capital, signed at Luxembourg on September 10, 1999. ... [Footnote 17] IC 76-12R6, Applicable Rate of Part XIII Tax on Amounts Paid or Credited to Persons in Countries with Which Canada Has a Tax Convention, November 2, 2007. ...

Paid-Up Capital Increase by an Unlimited Liability Company Question The policy underlying Article IV(7)(b) of the Canada-US income tax convention [Footnote 10] is not obvious. ... [Footnote 12] Convention Between Canada and the Grand Duchy of Luxembourg for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with Respect to Taxes on Income and on Capital, signed at Luxembourg on September 10, 1999. ... [Footnote 17] IC 76-12R6, Applicable Rate of Part XIII Tax on Amounts Paid or Credited to Persons in Countries with Which Canada Has a Tax Convention, November 2, 2007. ...

What the "Archived Content" notice means for interpretation bulletins NO: IT-173R2 DATE: January 30, 1989 SUBJECT: INCOME TAX ACT Capital Gains Derived in Canada by Residents of the United States REFERENCE: Article XIII of the 1980 Canada-United States Income Tax Convention (also section 115.1 of the Act and Articles V and VI, paragraph 2(c) of Article XXIV and paragraph 5 of Article XXX of the 1980 Convention and Article VIII of the 1942 Convention). ... The term "fixed base" as used in Article XIII of the 1980 Convention (see 3(b) above) is not defined in the 1980 Convention, but it is intended to relate to the place where independent personal services, rather than industrial or commercial activities, are performed. ... By virtue of paragraph 5 of Article XXX of the 1980 Convention, if Article VIII of the 1942 convention would have afforded greater relief from tax on capital gains than does the 1980 Convention, Article VIII would continue to have full force and effect until the end of the first taxation year of a resident of the United States which commenced on or after January 1, 1985. ...

What the "Archived Content" notice means for interpretation bulletins NO: IT-173R2 DATE: January 30, 1989 SUBJECT: INCOME TAX ACT Capital Gains Derived in Canada by Residents of the United States REFERENCE: Article XIII of the 1980 Canada-United States Income Tax Convention (also section 115.1 of the Act and Articles V and VI, paragraph 2(c) of Article XXIV and paragraph 5 of Article XXX of the 1980 Convention and Article VIII of the 1942 Convention). ... The term "fixed base" as used in Article XIII of the 1980 Convention (see 3(b) above) is not defined in the 1980 Convention, but it is intended to relate to the place where independent personal services, rather than industrial or commercial activities, are performed. ... By virtue of paragraph 5 of Article XXX of the 1980 Convention, if Article VIII of the 1942 convention would have afforded greater relief from tax on capital gains than does the 1980 Convention, Article VIII would continue to have full force and effect until the end of the first taxation year of a resident of the United States which commenced on or after January 1, 1985. ...

Under the Canada-France Income Tax Convention and the Canada-Netherlands Income Tax Convention, you may be able to deduct contributions to a pension plan. ...

Under the Canada-France Income Tax Convention and the Canada-Netherlands Income Tax Convention, you may be able to deduct contributions to a pension plan. ...

Under the Canada-France Income Tax Convention and the Canada-Netherlands Income Tax Convention, you may be able to deduct contributions to a pension plan. ...

Under the Canada-France Income Tax Convention and the Canada-Netherlands Income Tax Convention, you may be able to deduct contributions to a pension plan. ...

Under the Canada-France Income Tax Convention and the Canada-Netherlands Income Tax Convention, you may be able to deduct contributions to a pension plan. ...

Under the Canada-France Income Tax Convention and the Canada-Netherlands Income Tax Convention, you may be able to deduct contributions to a pension plan. ...