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Income Tax Convention, where the individual is liable for tax in the U.S. by reason of his residence or domicile, the U.S. will have exclusive right to tax remuneration received during that period where the services are performed in the U.S.. ...

Article XVIII of the Canada-Switzerland Income Tax Convention would apply to reduce the tax on the pension benefits from 25% to 15% of the benefit. ...

Therefore, if the United States resident has a permanent establishment in Canada, he could be subject to tax on that income pursuant to section 14 of the Act and Article VII of the Canada-United States Income Tax Convention (1980). ...

Income Tax Convention concerns exempt organizations that receive dividend and interest income. ...

I refer to your letter of March 21, 1984 concerning the non-discrimination Article of the Canada-United Kingdom Double Taxation Convention. ...

15 August 1986 Income Tax Severed Letter August 15th, 1986 Director Reorganizations & Non-Resident Division Specialty Rulings Directorate Legislative & Intergovernmental Affairs Branch Revenue Canada, Taxation Head Office Ottawa, Ontario K1A 0L8 Dear Sir, CANADA- BRAZIL INCOME TAX CONVENTION (THE "TREATY") Could you please confirm whether the following three assumptions are correct with respect to the above-captioned Treaty. 1. ...

Tax Convention Art. 15 ...

We also believe that Article VII of the Canada-UK Income Tax Convention signed in 1978 but not yet ratified will exempt from Canadian tax the income derived by X Co. ...

Muirhead Chief Non-Resident, Business & Property Income Canada-United States Income Tax Convention Q. ...

Income Tax Convention, will be subject to tax in Canada pursuant to paragraph 56(1)(a) of the Act when subsequently paid out of the IRA. ...