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Income Tax Convention (1980). Where the taxation of a lump sum distributed from a pension plan and transferred into an IRA has been deferred under paragraph 1 of article XVIII of the Convention, any payment received out of the IRA will be received as a pension benefit and included in computing the taxpayer's income under subparagraph 56(1)(a)(i) of the Act. ...

Par ailleurs, nous confirmons qu'une convention écrite est nécessaire à titre de preuve pour qu'un bien soit visé à la division a)(v)(A) de la définition de «bien certifié» prévue au paragraphe 127(9) de la Loi. En effet, le libellé de cette division réfère spécifiquement à une «convention écrite d'achat-vente». ...

Tax Convention (1980) which would provide a step-up in the cost base to the Canadian beneficiary. ... Tax Convention, we are not aware of any provision which would allow the Canadian beneficiary to step up his or her cost base of property distributed from a non-resident trust in the circumstances described in your letter. ...

Income Tax Convention (1980) ("Convention")(which was ratified in 1984) any accrued gain on the property up to December 31, 1984 will be exempt from Canadian tax. 2. ... The adjusted cost base of the property to the husband is 1/2 of the fair market value of the property on December 31, 1984 (because of the exemption of the gain on the 1/2 the husband always held pursuant to Article XIII(9) of the Convention as discussed above) plus 1/2 of the fair market value of the property on XXXXXXXXXX (i.e. the 1/2 gifted to him by his wife as discussed above). ...

It also applies to payments made to employees or members of the organization to assist them in covering their expenses to attend various conventions and meetings as delegates on behalf of the organization, provided attendance at such conventions and meetings is to further the aims and objectives of the organization. ...

En vertu de l'article XV de la Convention fiscale avec les États-Unis, seul le Canada a le droit d'imposer le salaire provenant d'un emploi exercé au Canada. ... Pour ce qui est du gain en capital, il nous apparaît évident que ce revenu est de source canadienne aux fins du paragraphe 3 de l'article XXIV de la convention fiscale puisqu'il n'est imposable qu'au Canada (paragraphe 4 de l'article XIII). ...

Income Tax Convention (available at http://www.fin.gc.ca/treaties/USA_e.html), any portion of your pension payment arising in the U.S. will be exempt from taxation in Canada, if that portion would not be included in your U.S. taxable income if you were a resident of the U.S. ... Income Tax Convention, although, generally speaking, the provinces do respect the provisions of Canada's income tax treaties. ...

These provisions are similar to a large extent to those found in section 400 of the ITR and Article 5 of the OECD Model Convention. ... The case of Dudney (2000 DTC 6169, FCA) deals with the issue of PEs with respect to the Canada-United States Income Tax Convention. ...

2004 Ruling 2004-0081521R3- Payment to settle patent infringement action Unedited CRA Tags 212(1)(d) 215(1) Principal Issues: Whether a payment by a Canadian corporation to an XXXXXXXXXX corporation to settle a patent infringement action would amount to royalties for the purposes of paragraph 212(1)(d) of the Act and Article XXXXXXXXXX of the Canada-XXXXXXXXXX Income tax Convention. ... The Settlement Payment will be subject to a 10% Part XIII tax pursuant to paragraph 212(1)(d) of the Act and paragraph XXXXXXXXXX of Article XXXXXXXXXX of the Canada-XXXXXXXXXX Income Tax Convention and, as a consequence, Canco will be required, pursuant to subsection 215(1) of the Act, to withhold and remit to the Receiver General on behalf of Foreignco the said amount of Part XIII tax from the Settlement Payment. ...

Son siège social est situé au XXXXXXXXXX. 2 XXXXXXXXXX. 3 La délégation de gestion reconnaît à MRC sa capacité d'exercer des choix collectifs spécifiques, en fonction de l'encadrement des lois municipales qui la gouvernent et des instruments prévus aux conventions, dont le comité multiressources et le fonds de mise en valeur. 4 Ainsi, MRC vise à inclure au territoire public libre de droit forestier, les Terrains détenus par Société. ... Transactions projetées 7 Conformément à l'Accord, Société vendra à MRC les Terrains pour une somme totale de XXXXXXXXXX $, représentant la juste valeur marchande des biens vendus et ce, en vertu d'une convention de vente à intervenir. ...