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Tax Convention as set forth in Article III) should not be provided to the IRS. ...

As "Capital Asset" is not defined in the Convention, it is to be interpreted in accordance with the Income Tax Act. ...

However, under certain circumstances the tax conventions or agreements between Canada and certain foreign countries provide exemptions from the Non-Resident Tax. ...

Tax Convention, Article XXI and the flow of the dividends and interest free from withholding tax to U.S. exempt organizations. ...

In addition, the Canada-United Kingdom Income Tax Convention permits Canada to continue to withhold 25 per cent on any lump-sum payments made out of a pension plan when paid to a resident of the United Kingdom. ...

INCOME TAX CONVENTION (1980) Will you kindly let us know whether or not you will consider paragraph 2 of Article XXI of the above treaty to be applicable to a Canadian registered retirement savings plan (RRSP). ...

A review of the Canada-Belgium Tax Convention of 1975 seems to indicate that only royalties as set out under Article XII would be subject to the reduced 10% rate of withholding. ...

Pinkus: I refer to your letter of April 22, 1985 concerning paragraph 4(a) of Article 13 of the Canada-United Kingdom Double Taxation Convention. ...

Our office recently received a letter from one of our provincial executives advising us that a US / Canada tax treaty had recently been emplaced by which "the entire United States is regarded as part of Canada for the purposes of conventions for Canadian Associations. ...

-Canada Income Tax Convention, which exempts interest and dividends paid to trusts "established to provide pension, retirement, or other employee benefits" from the nonresident alien tax. ...