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Pursuant to paragraph 4 of Article XVII of the Canada-United Kingdom Income Tax Convention, no withholding tax is exigible on alimony, maintenance or similar payments made by a Canadian resident and received by a resident of the United Kingdom. ...

D'Aurelio Tax Conventions- Norway and Denmark Your memorandum of November 4 concerns two Canadian resdidents one who is a member of two Danish partnerships and another who is a member of a Norwegian partnership. ...

Harding November 22, 1985 XXX Dear Sirs This is in reply to your letter of November 14, 1985, and our telephone conversation of November 20 concerning the effective date of the Second Protocol to the Canada-United Kingdom Income Tax Convention. ...

Tax Convention and the employees will be be exempt under Article VII. for Director Non-Corporate Rulings Division Article 6 Canada-U.K. ...

-Canada Tax Convention. Please refer to Interpretation Bulletin # 150. ...

In this context, the Department has taken the expression "greater part of their value" used in Article 13(4)(a) of the Convention to mean more than 50% of their value. ...

Income Tax Convention (1980), in the case of U.S. social security paid to a resident of Canada, one half of these benefits will be exempt from taxation by Canada. ...

27 June 1986 Income Tax Severed Letter June 27, 195 Re: Canada- Brazil Income Tax Convention the "Treaty" This is a reply to your letter of June 1986 requesting a written response to your May 30, 1986 telephone query concerning whether subsection 20(12) of the Income Tax Act (the "Act") can be applied with respect to "tax spared amounts" referred to in paragraph 2 and 3 of Article 22 of the Treaty. ...

As indicated in my previous letter of January 24, the term lacks an exact definition and we are guided in its meaning by the draft double taxation convention on income and capital that has been prepared by the Organization for Economic Co-operation and Development. ...

Short: Re: Canada-United Kingdom Income Tax Convention Article XIII(4)(a) Attached is a copy of a letter which we received from XXXXXXXX concerning the interpretation of the above article. ...