Search - convention

Filter by Type:

Results 2651 - 2660 of 8209 for convention
Technical Interpretation - External

26 March 2002 External T.I. 2002-0124145 - U.S. Estate Tax and FTC

Reasons: See subparagraph 3(g) of Article XXVI of the Convention. XXXXXXXXXX 2002-012414 S. ... Consequently, such a QDOT would not be considered resident in Canada unless the special provision of paragraph 5 of Article XXIX B of the Convention applied. ... However, we feel that the provision of subparagraph 3(g) of Article XXVI of the Convention may have application to the case at hand. ...
Miscellaneous severed letter

14 December 1992 Income Tax Severed Letter 9224406 - Benefits Paid from and EBP to a Non-resident

Tax Convention Canada-U.S. Tax Treaty:Art. XV December 14, 1992 International Tax Programs Rulings Directorate Directorate K.B. ... Income Tax Convention (the "Convention") and since they are dealt with in that Article they are not subject to Article XXII of the Convention. ... Since the Convention does not define salary or wages, paragraph 2 of Article III of the Convention provides that any term not defined in the Convention shall, unless the context otherwise requires, have the meaning it has under the Act. ...
Miscellaneous severed letter

11 February 1987 Income Tax Severed Letter 7-1344 - Retiring allowance—Canada-Italy treaty

Article 19(1)(a) of the Canada-Italy Income Tax Convention (1977) (the "Convention") provides that remuneration, other than a pension, paid by a Contracting State to an individual in respect of services rendered to that State shall be taxable only in that State. ... Thus, in our view the taxpayer meets the prerequisite in Article 9(1) of being a resident of Italy for purposes of the convention. ... As provided for in subsection 8(3) of the Canada-Italy Income Tax Convention Act, 1980, in the event of any inconsistency between the provisions of the Convention and the provisions of any other law, the provisions of the Convention prevail to the extent of the inconsistency. ...
Miscellaneous severed letter

8 October 1992 Income Tax Severed Letter 9213585 - Flow Through Rules from U.S. Trust Re Tax Credits

Tax Convention Canada-U.S. Tax Treaty:Art. XXIV:5(a) File No 921358 24(1) 957-2125 D. ... Tax Convention Paragraph 5(a) of Article XXIV of the Convention This is in reply to your letter of April 23, 1992 wherein you requested our interpretation of how Article XXIV, paragraph 5(a) applies to determine the extent to which Canada and the United States may tax a certain type of royalty income. ... In essence your inquiry raises the question of whether the flow through rules with respect to income emanating from U.S. resident trusts, under paragraph 2 of Article XXII of the Convention will apply for the purposes of Article XXIV of the Convention concerning the elimination of Double Taxation. ...
Technical Interpretation - External

17 June 1992 External T.I. 9212845 - RCA - SDA - EBP

La définition de convention de retraite au paragraphe 248(1) de la Loi est applicable après le 8 octobre 1986.  ... L'autre régime connu comme étant le régime existant est réputé ne pas être une convention de retraite. Commme le régime existant n'est pas une convention de retraite, les dispositions concernant les RPE continueront de s'appliquer. ...
Miscellaneous severed letter

21 January 1992 Income Tax Severed Letter 912661 - [Foreign Tax Credit—Subsections 20(11) and 20(12) of the Income Tax Act (the "Act")]

Income Tax Convention (the "Convention") issued by the U.S. government and agreed to by the Department of Finance. ... S. credits, as required by paragraphs 4(b) and 5(c) of Article XXIV of the Convention, allowed for Canadian taxes paid or accrued. ... S. income tax return and the application of U.S. tax credits in accordance with Article XXIV of the Convention. ...
FCTD

Bashir Abdi Mohamed v. Canada (Citizenship and Immigration), 2019 FC 1165

In that decision, dated April 18, 2018, the IRCC refused to reconsider the Applicant’s application for refugee protection. [4]   In the decision, dated February 27, 2019, the Officer found that the Applicant was ineligible to make a claim in Canada for refugee protection, pursuant to the Act, on the grounds that he has been recognized as a Convention Refugee in the United States of America and can return to that country. ... Khosa, [2009] 1 S.C.R. 339. [15]   In my opinion, the Officer reasonably found that the Applicant was not eligible to apply for Convention Refugee status in Canada since he held status in the United States, that is as a permanent resident. The finding is supported by the Applicant’s evidence that he presented to the Officer. [16]   The Officer referred to paragraph 101 (1) (d) of the Act which provides as follows: Ineligibility Irrecevabilité 101 (1) A claim is ineligible to be referred to the Refugee Protection Division if 101 (1) La demande est irrecevable dans les cas suivants: (d) the claimant has been recognized as a Convention refugee by a country other than Canada and can be sent or returned to that country; d) reconnaissance de la qualité de réfugié par un pays vers lequel il peut être renvoyé; [17]   The Officer’s decision meets the applicable standard of reasonableness, as discussed in Dunsmuir, supra. ...
FCTD

Kore v. Canada (Citizenship and Immigration), 2019 FC 1120

Overview [1]   The Applicant seeks judicial review of the decision of an Immigration Officer of the Immigration Section of the High Commission of Canada in Ghana [Officer], dated September 16, 2018, denying his application for a permanent resident visa as a member of the Convention refugee abroad class or country of asylum class. [2]   For the reasons that follow, the application is dismissed. ... The Officer’s Decision [8]   By letter dated September 16, 2018, the Officer rejected the Applicant’s application stating that he was not satisfied that the Applicant was a member of the Convention refugee abroad class or country of asylum class. ...   [15]   It was the Applicant’s burden to demonstrate that he satisfied the requirements for a permanent resident visa as a member of the Convention refugee abroad class or country of asylum class: see Qurbani v Canada (Minister of Citizenship and Immigration), 2009 FC 127 at para 18; see also Salimi v Canada (Minister of Citizenship and Immigration), 2007 FC 872 at para 7. ...
Conference

6 October 2006 Roundtable, 2006-0196211C6 F - "Earn-out" et non-résidents

TABLE RONDE SUR LA FISCALITÉ FÉDÉRALE APFF- CONGRÈS 2006 Question 17 "Earn-out" vs. convention Canada/É.U. ... A bénéficie de l'exemption retrouvée à l'article XIII de la convention fiscale entre le Canada et les États-Unis. ... A's benefits from the exemption in Article XIII of the Canada-United States Income Tax Convention. ...
Miscellaneous severed letter

10 October 1997 Income Tax Severed Letter 9M19030 F - APFF 1997 TABLE RONDE

Dans une telle situation, s'il y a une convention fiscale entre le Canada et le pays étranger, l'article de la convention portant sur la résidence est utilisé pour établir un seul pays de résidence pour les fins de l'application de la convention et ainsi éviter la double imposition. Toutefois, lorsque les dispositions d'une convention fiscale font en sorte qu'un particulier résident du Canada pour les fins de la Loi est résident du pays étranger pour les fins de la convention, la convention ne semble pas rendre le particulier un non-résident du Canada pour les fins de la Loi. ... Comme vous le savez peut-être, le Canada n'avait pas de convention fiscale avec Hong Kong. 4. ...

Pages