Search - convention

Income Tax Convention (the "U.S. Convention") as it relates to an entertainer. ... Convention would be applicable and that withholding tax would be nil. ... Convention will be relevant to determining the extent to which the application will be granted. ...

2 Quel est l'impact de la Convention fiscale entre le Canada et la Suisse (la "Convention")? ... Convention fiscale Quant a votre deuxième question, nous sommes d'avis que la convention Canada-Suisse ne vient pas libérer le non-résident de son obligation fiscale de retenir l'impôt de la Partie XIII de la Loi. ... Comme le terme "résident" de la première phrase du paragraphe XI(7) de la Convention prend son sens dans l'article IV de la Convention, ce paragraphe ne s'applique donc pas compte tenu des faits soumis dans votre exemple. ...

Income Tax Convention (1980) (the "Convention") provides a transitional relief provision regarding certain capital assets described therein. ... Persons the fresh start transitional relief rules contained in Article XIII, paragraph 9 of the Convention? ... Income Tax Convention, i.e. as a result of the U.S. resident not having a permanent establishment in Canada, provided that such properties are not excluded by virtue of paragraphs 9(c), (d) and (e) of Article XIII of the convention." ...

Tax Convention Canada-U.S. Tax Treaty:Art. XII RE: Non-Resident Tax in connection with Video Tapes- Technical Explanation of United States- Canada Income Tax Convention, 1980 The purpose of this memorandum is to obtain your comments with respect to the interpretation of subsection 212(5) of the I.T.A., of paragraph 3 of Article XII of the Canada-U.S. Income Tax Convention (1980), of the third paragraph of the notes under the heading "Article XII Royalties" in the Technical Explanation published by the U.S. ... In order to enable us to properly interpret the income tax conventions, could you provide us with some evidence on the understandings reached by the representatives of Canada and the United States on this issue in the course of negotiating the Canada-United States Income Tax Convention (1980) also with your comments with respect to the meaning to be given to "private (home) use" as used in the Technical Explanation on Article XII and the applicability of these notes to other Income Tax convention, namely the Canada-France one. ...

Income Tax Convention (the "Convention"). We confirm your understanding that a payment out of a RRIF is considered to be a payment under a "retirement plan" referred to in the definition of "pension" in paragraph 3 of Article 17 of the Convention. If a payment from a RRIF qualifies as a "periodic pension payment" as defined in section 5 of the Income Tax Conventions Interpretation Act (the "ITCIA"), it is our position that such a payment would fall under the meaning of "pension" in Article 17 and would be exempt from Canadian non-resident withholding taxes pursuant to paragraph 1 of Article 17 of the Convention. ...

XXXXXXXXXX 953130 Attention: XXXXXXXXXX January 31, 1996 Dear Sirs: Re: Canada- Japan Income Tax Convention This is in response to your letter dated November 24, 1995 wherein you request our interpretation in reference to the application of the Canada- Japan Income Tax Convention (the "Convention") to a lump sum pension received by an individual resident in Canada from a corporation resident in Japan. ... While it is not entirely clear whether Article 15 or Article 20 of the Convention would govern Japan's right to tax this type of payment, this is a question that should be addressed by Japanese taxation authorities. In our view, Canada's right to tax a Canadian resident is unaffected by either provision of the Convention notwithstanding that a portion of the pension income received by such resident, relates to employment exercised by him in Japan while a resident of that country. ...

Income Tax Convention. Position TAKEN: It will not qualify. Reasons FOR POSITION TAKEN: Paragraph 6 of Article 21 of the Convention does not deem a U.S. charity to be a Canadian registered charity for purposes of the Act. ... Income Tax Convention (the "Convention") as regards U.S. charities. ... In our view, the effect of paragraph 6 of Article 21 of the Convention is that qualifying gifts to U.S. charities, within the limits provided in that paragraph, will be treated as if they were made to a registered charity in Canada. ...

Income Tax Convention as creating an obligation the collection of which the CCRA would enforce Position: Yes, provided that the revenue claim has been established by the U.S. and Canada has accepted the request Reasons: Interpretation of the law XXXXXXXXXX 2000-000391 S. Leung Attention: XXXXXXXXXX December 28, 2000 Dear Sirs: Re: Article XXVI A of the Canada-United States Income Tax Convention We are writing in reply to your letter of January 23, 2000 in which you inquired whether, with respect to the hypothetical situation outlined in your letter, the Canada Customs and Revenue Agency (the "CCRA") interprets paragraphs 4, 8 and 9 of Article XXVI A of the Canada-United States Income Tax Convention (the "Convention") as creating an obligation the collection of which the CCRA will enforce. ... It should be noted that Canada would also collect interest and penalty on behalf of the U.S. in respect of tax owing because pursuant to paragraph 1 of Article XXVI A of the Convention the definition of "revenue claim" includes such interest and penalty. ...

Dubé (613) 957-8953 A l'attention de XXXXXXXXXX Le 1er juin 1993 Mesdames, Messieurs, Objet: Régime d'assurance collective XXXXXXXXXX Imposition des prestations d'assurance-salaire La présente est en réponse à votre lettre du 18 février 1993 dans laquelle vous demandez notre opinion concernant l'objet mentionné en titre. 1- Vous nous soumettez que le régime d'assurance collective XXXXXXXXXX est régi par les conventions collectives XXXXXXXXXX (ci-après "convention"). 2- La section XXXXXXXXXX définit les régimes d'assurance applicables aux salariés. 3- XXXXXXXXXX. 4- Le texte de la convention collective détermine le partage global des primes d'assurance-collective de ce groupe, XXXXXXXXXX. 5- XXXXXXXXXX. 6- Les employeurs s'assurent ainsi que chaque employé paie la totalité de la prime du régime d'assurance-salaire de longue durée. 7- En raison de cette interprétation, vous êtes d'avis que les prestations qui sont reçues en vertu du régime d'assurance-salaire de longue durée devraient être exonérées d'impôt. ... NOS COMMENTAIRES Nous sommes d'avis que XXXXXXXXXX la convention établit clairement que les parties à la convention partagent à parts égales les frais XXXXXXXXXX du plan d'assurance qui comprend l'assurance-salaire, l'assurance-vie et l'assurance générale et représente ainsi l'obligation légale des parties (employeur et employés) en vertu de la convention. Aussi, nous sommes d'avis que l'on ne peut pas supporter l'interprétation que vous faites de la clause de la convention précitée à l'effet que selon le plan, les primes d'assurance-salaire sont financées en totalité par les employés. ...