Search - convention

For Japanese tax purposes, XXXXXXXXXX computed its income from carrying on business in Japan in accordance with the provisions of Article 7 of the Canada-Japan Income Tax Convention (the "Convention"). ... As a result, for FTC purposes more income was sourced to the Japanese permanent establishment than was reported in Japan as directed by the Convention. ... However, it used the CCRA's approach both in determining its profits for the purposes of the Convention and for accounting purposes. ...

According to Revenue Canada, a LLC is not considered a resident under the tax convention and, a priori, the exemption in paragraph XII(3)(b) of the tax convention is not available. ... Consequently, paragraph XII(3)(b) of the convention does not apply and the royalty payment is subject to tax under Part XIII of the Act at a rate of 25%. ... Income Tax Convention in 1995, Revenue Canada announced that this administrative policy was under study. ...

Income Tax Convention ("Treaty") We are responding to your email of June 24, 2013 wherein you ask whether interest (which is "participating debt interest" within the meaning of subsection 212(3) of the Act because it is calculated with reference to commodity price; specifically the index value of oil and gas), paid by a corporation resident in Canada ("Canco") to a resident of the US (which is a "qualifying person" within the meaning of Article XXIX-A of the Treaty), is subject to 15% Canadian withholding tax pursuant to subparagraph 6(b) of Article XI of the Treaty? ...

Income Tax Convention ("Convention") would deem Subco to be a resident of the United States for purposes of the Convention. ... Income Tax Convention (the "Convention") removes the basic withholding tax exemption granted under that Article where the income is derived from a "related person". ... Department's Response The term "related person" is not defined in the Convention. ...

Après plusieurs mois de négociations, les parties en sont venues à une entente afin de partager les actifs et les passifs et à cet égard, ils ont conclu, en date du XXXXXXXXXX, une convention de partage (ci-après la 'Convention') des actifs et des passifs d'Opco et F Co. ... Les parties ne signeront pas de nouvelles conventions puisque les biens attribués à chacune des divisions sont les mêmes que ceux décrits à la Convention. ... La Convention prévoit, entre autres, qu'à compter d'une date de réalisation (à déterminer suite à la réception d'une décision anticipée) B Co et A Co exploiteront les champs qui leurs seront transférés, tel que décrit dans la Convention (voir les transactions projetées décrites ci-dessous). ...

Le 14 mars 2017 Monsieur, Objet: Utilisation d’un régime de retraite individuel (« RRI ») et d’une convention de retraite (« CR ») La présente lettre fait suite à votre courriel du 18 janvier 2016 dans lequel vous désirez notre opinion relativement au caractère raisonnable des cotisations qu’une société verse parallèlement à un RRI et à une CR pour le bénéfice d’un employé. ...

XXXXXXXXXX 2015-058046 Le 15 mai 2017 Monsieur, Objet: Convention de retraite (« CR »)- Transfert d’une police d’assurance-vie La présente lettre fait suite à votre lettre du 9 avril 2015 ainsi qu’aux conversations téléphoniques (Ayotte / XXXXXXXXXX) où vous nous demandez notre position concernant le transfert d’une police d’assurance-vie détenue par une fiducie de CR à l’employé qui est l’unique bénéficiaire de la fiducie de CR. ...

You can scroll through the board or go directly to a topic by sub-searching on a keyword (eg DOCP) in the following index: DOCA 95/7/3 Indians- RRSP'S & Investment Income DOCB 95/7/3 Tax Convention- Resident of a Contracting State DOCC 95/6/30 Incestuous share purchases DOCD 95/6/28 Payments to foster homes DOCE 95/6/28 Medical expenses Directorate Information DOCM Mandate DOCN Mailing Address & General Phone Numbers DOCP Work Section Phone Numbers DOCA Indians- RRSP's & Investment Income Principal Issues: Taxation of status Indians with respect to RRSP withdrawals and investment income. ... DOCB TAX CONVENTION- RESIDENT OF A CONTRACTING STATE XXXXXXXXXX XXXXXXXXXX XXXXXXXXXX DOCC Incestuous Share Purchases XXXXXXXXXX XXXXXXXXXX DOCD PAYMENTS TO FOSTER HOMES Principal Issues: emergency home fees: are they exempt under para 81(1)(h)? ...

You can scroll through the board or go directly to a topic by sub-searching on a keyword (eg DOCP) in the following index: DOCF 95/8/31 PART I.3 TAX- DEFERRED REVENUE DOCB 95/7/3 Tax Convention- Resident of a Contracting State DOCC 95/6/30 Incestuous share purchases DOCD 95/6/28 Payments to foster homes DOCE 95/6/28 Medical expenses Directorate Information DOCM Mandate DOCN Mailing Address & General Phone Numbers DOCP Work Section Phone Numbers DOC F PART I.3 TAX- DEFERRED REVENUE July 20, 1995 MEMORANDUM TO FILE Financial Institutions Section 951794 PART 1.3- TAX ON LARGE CORPORATIONS & DEFERRED REVENUE- NON FINANCIAL INSTITUTIONS The following sets out the Department's position for purposes of Part 1.3 tax with respect to deferred revenue recorded on the balance sheet of a corporation. ... DOCB TAX CONVENTION- RESIDENT OF A CONTRACTING STATE XXXXXXXXXX XXXXXXXXXX DOCC Incestuous Share Purchases XXXXXXXXXX XXXXXXXXXX DOCD PAYMENTS TO FOSTER HOMES Principal Issues: emergency home fees: are they exempt under para 81(1)(h)? ...

2009 Ruling 2009-0343641R3- Dividend Paid by ULC to Dutch Resident Unedited CRA Tags Article 10(2)(a) Canada-Netherlands Tax Convention (1986), Articles IV(7) and XXIX-A(3) Canada-United States Tax Convention (1980) Principal Issues: 1) Whether gains from disposition of taxable Canadian property realized by United States resident eligible for treaty protection under Article XIII of the Canada-United States Tax Convention (1980) by virtue of Article XXIX-A(3)? 2) Does dividend withholding rate under Article 10(2) of Canada-Netherlands Tax Convention (1986) apply to dividends paid to a Netherlands-resident subsidiary of a United States-resident corporation in XXXXXXXXXX by Canadian-resident unlimited liability company that is fiscally transparent for United States federal income tax purposes? ... Reasons: 1) Gain will be derived in connection with a qualified United States trade or business that is substantial in relation to the activity giving rise to the gain. 2) Meets the requirements of Article 10(2)(a) of that income tax convention. ...