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Accordingly, the applicable District Taxation Office should be consulted with respect to the determination of the centre of vital interests of such a taxpayer for purposes of the Canada-Germany Income Tax Agreement (the "Convention"). ...

We also confirm that an amount paid out of this government pension plan is fully taxable to a Canadian resident recipient pursuant to subparagraph 56(1)(a)(i) of the Act, no prohibition against such taxation being provided by Article 17 of the Canada-United Kingdom Income Tax Convention. ...

We are enclosing copies of Articles V, VI and VII of the Canada- United Kingdom Income Tax Convention (1978) which deals with income from the rental of real property. ...

Ceci pourrait être considéré être le cas si tous les documents corporatifs et les conventions de transfert indiquent clairement que l'intention des parties était d'effectuer un tel choix, et indiquent clairement les sommes convenues. ...

Ceci pourrait être considéré être le cas si tous les documents corporatifs et les conventions de transfert indiquent clairement que l'intention des parties était d'effectuer un tel choix, et indiquent clairement les sommes convenues. ...

L'alinéa 110(1)d) de la Loi permet entre autres la déduction d'un montant égal à 1/4 de la valeur de l'avantage que le contribuable est réputé avoir reçu en application du paragraphe 7(1) de la Loi relativement au transfert ou à une autre forme de disposition des droits prévus par la convention. ...

Any income that is exempt under a tax convention or agreement between Canada and another country is then deducted from net income in computing taxable income, the amount upon which income tax is based. ...

Income Tax Convention. Yours truly, Olli Laurikainen Section Manager for Director International and Trusts Division Income Tax Rulings Directorate Policy and Legislation Branch- 2- ...

At the IFA Seminar, CRA stated that it was reviewing its position because it conflicts with Paragraph 6.2 of the commentary to Article 1 in the OECD model convention ("Paragraph 6.2"). ...

Income Tax Convention. These comments are provided in accordance with the guidelines set out in paragraph 22 of Information Circular IC 70-6R4 dated January 29, 2001, issued by the Canada Customs and Revenue Agency (the "CCRA") and are not considered binding on the CCRA. ...