Search - convention

Le premier alinéa du paragraphe 20 de la Lettre (incluant les sous-alinéas a. et b.) est remplacé par l’alinéa suivant: Le produit de la vente des actions du capital-actions de Pubco décrite au paragraphe précédent sera distribué aux Associés de Fonds SEC conformément à la Convention Fonds SEC. 17. ... La convention de société en commandite de Nouvelle SEC 2 sera essentiellement identique à la Convention Fonds SEC, à l’exception que les distributions aux commanditaires seront effectuées au prorata des Parts de Nouvelle SEC 2 détenues par ses associés. c. ... En conséquence du transfert des Actions Roulées, Nouvelle SEC 1 deviendra partie à la convention d’option avec Pco, telle que décrite au paragraphe 14 ci-dessus. 21. ...

Le contrat d’achat et leur convention d’indivision ne comportent aucune mention sur la quote-part indivise de chacun. ... Au moment de l’achat, les conjoints ont conclu une convention d’indivision qui prévoit qu’entre eux, chacun sera responsable de rembourser la moitié de l’emprunt hypothécaire. ... Première situation: la convention d’indivision ne prévoit aucune clause particulière portant sur un éventuel partage du prix en cas de vente du chalet. ...

Principal Issues: (1) Whether the Taxpayers would be considered carrying on business in Canada. (2) Whether the Taxpayers would be considered carrying on business in Canada through a permanent establishment, as defined under the relevant income tax conventions. ... Definitions In this letter the following terms and abbreviations have the meanings specified: “Assigned Employee” means an employee of one of the Taxpayers who accepts the offer to temporarily relocate to the Province and provides Services from there; “Canada Treaty with Country A” means the Convention between Canada and XXXXXXXXXX; “Canada Treaty with Country B” means the Agreement Between Canada and XXXXXXXXXX; “Canada Treaty with Country C” means the Convention Between Canada and XXXXXXXXXX; “Client” means the patient who receives Services from the Taxpayers; “Country A” means XXXXXXXXXX; “Country B” means XXXXXXXXXX; “Country C” means XXXXXXXXXX; “CRA” means the Canada Revenue Agency; “Paragraph” means a numbered paragraph in this letter; “Province” means the Province of XXXXXXXXXX, Canada; “Service” means XXXXXXXXXX provided via telephone, video, and chat; “Taxpayer A” means XXXXXXXXXX, a corporation formed pursuant to the laws of Country A; “Taxpayer B” means XXXXXXXXXX, a corporation formed pursuant to the laws of Country B; “Taxpayer C” means XXXXXXXXXX, a corporation formed pursuant to the laws of Country C; “Taxpayers” collectively refers to Taxpayer A, Taxpayer B and Taxpayer C; and “Transactions” means the transactions described in the Transactions section of this letter. ... The Rulings are based on the current provisions of the Act, the Regulations, the relevant tax treaties and the OECD’s commentaries on the articles of the Model Tax Convention on Income and on Capital (the “OECD Commentaries”) as they read as of the date of this letter. ...

The PPT was first introduced as paragraph 9 of Article 29 (“Article 29(9)”) of the the OECD (2019), Model Tax Convention on Income and on Capital 2017 (Full Version), OECD Publishing, Paris (“OECD Model Treaty”) and was replicated as Article 7(1) of the MLI. ... A person cannot avoid the application of this paragraph by merely asserting that the arrangement or transaction was not undertaken or arranged to obtain the benefits of the Convention. ... The comments made in the response to situation (a) above, about not being in a position to express a view on whether it is appropriate to extend the benefits of the tax convention to FE in the circumstances extend to situation (b). ...

Cette fiducie a été constituée selon les exigences d'une convention d'emprunt intervenue le XXXXXXXXXX entre le contribuable et les représentants des immigrants. En vertu de cette convention d'emprunt, le contribuable a transféré à la fiducie des billets bancaires de XXXXXXXXXX $. ... La convention d'emprunt prévoit que les immigrants n'auront pas d'autres recours que leur droit de bénéficiaire dans la fiducie si le contribuable et le fiduciaire respectent leurs engagements en vertu de la convention. ...