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Also, see 15 below for the special rule concerning conference, convention and seminar expenses. ¶ 2. ... Conferences, Conventions and Seminars ¶ 15. Subsection 67.1(3) may apply when a fee is paid or payable for attendance at a conference, convention, seminar or similar event and that fee entitles the participant to food, beverages or entertainment. ... For a more detailed discussion of this topic, refer to the current version of IT-131, Convention Expenses. ...

Also, see 15 below for the special rule concerning conference, convention and seminar expenses. ¶ 2. ... Conferences, Conventions and Seminars ¶ 15. Subsection 67.1(3) may apply when a fee is paid or payable for attendance at a conference, convention, seminar or similar event and that fee entitles the participant to food, beverages or entertainment. ... For a more detailed discussion of this topic, refer to the current version of IT-131, Convention Expenses. ...

Convention on Mutual Administrative Assistance in Tax Matters The Organization of Economic Cooperation and Development (“OECD”) – Council of Europe (“CoE”) Convention on Mutual Administrative Assistance in Tax Matters (the “Convention”) entered into force in April 1995 when five states, Denmark, Finland, Norway, Sweden and the United States ratified the Convention. At this time the Convention is in force in 11 countries and three other countries, including Canada, have signed or ratified the Convention but cannot yet apply the Convention. ... The application of the Convention will be similar to the application of our bilateral tax conventions that already provide for the exchange of information. ...

Convention on Mutual Administrative Assistance in Tax Matters The Organization of Economic Cooperation and Development (“OECD”) – Council of Europe (“CoE”) Convention on Mutual Administrative Assistance in Tax Matters (the “Convention”) entered into force in April 1995 when five states, Denmark, Finland, Norway, Sweden and the United States ratified the Convention. At this time the Convention is in force in 11 countries and three other countries, including Canada, have signed or ratified the Convention but cannot yet apply the Convention. ... The application of the Convention will be similar to the application of our bilateral tax conventions that already provide for the exchange of information. ...

Convention on Mutual Administrative Assistance in Tax Matters The Organization of Economic Cooperation and Development (“OECD”) – Council of Europe (“CoE”) Convention on Mutual Administrative Assistance in Tax Matters (the “Convention”) entered into force in April 1995 when five states, Denmark, Finland, Norway, Sweden and the United States ratified the Convention. At this time the Convention is in force in 11 countries and three other countries, including Canada, have signed or ratified the Convention but cannot yet apply the Convention. ... The application of the Convention will be similar to the application of our bilateral tax conventions that already provide for the exchange of information. ...

Charitable Donations and the Canada-United States Income Tax Convention The Canada-United States Income Tax Convention (1980), referred to here as "the Treaty," is an agreement that allows residents of the two countries to avoid double taxation on income and on capital. ...

Charitable Donations and the Canada-United States Income Tax Convention The Canada-United States Income Tax Convention (1980), referred to here as "the Treaty," is an agreement that allows residents of the two countries to avoid double taxation on income and on capital. ...

Charitable Donations and the Canada-United States Income Tax Convention The Canada-United States Income Tax Convention (1980), referred to here as "the Treaty," is an agreement that allows residents of the two countries to avoid double taxation on income and on capital. ...

This submission must provide information as to the applicability of the treaty article of the income tax convention of the country of residence of the employee. ... Article XV of the 1980 Canada-United States Income Tax Convention (the Convention) is used for illustrative purposes. ¶ 92. ... Income tax conventions or treaties ¶ 98. Canada reserves the right to tax income earned within its boundaries. ...

This submission must provide information as to the applicability of the treaty article of the income tax convention of the country of residence of the employee. ... Article XV of the 1980 Canada-United States Income Tax Convention (the Convention) is used for illustrative purposes. ¶ 92. ... Income tax conventions or treaties ¶ 98. Canada reserves the right to tax income earned within its boundaries. ...