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28 June 1990 Income Tax Severed Letter ACC9572 F - Sens de \"corporation exploitant une petite entreprise\"

Nous n'avons pas considéré les conséquences qui pourraient survenir dans le contexte d'une transaction spécifique incluant les droits et obligations des parties contenus dans une convention particulière. ...

6 June 1990 Income Tax Severed Letter AC59386 - Canada-Italy Income Tax Treaty - Partnership Interest

Arsenault (613) 957-2126 24(1) Attention: 19(1) June 6, 1990 Dear Sirs: Re: Article XIII of the Canada-Italy Income Tax Treaty This is in reply to your letter of January 12, 1990 whereby you requested our interpretation of Article XIII of the Canada-Italy Income Tax Convention (1977) (the "Italian Treaty"). ...

5 March 1990 Income Tax Severed Letter AC74718 - Overseas Employment Tax Credit

Income Tax Convention (1980), in particular Article XV thereof. Form T626 After reviewing the form T626 submitted by 19(1) we suggest it could be improved. ...

20 June 1990 Income Tax Severed Letter ACC9497 - Employment Income from the United Nations

Pursuant to section 2 of the Privileges and Immunities (International Organizations) Act and section 7 of the Privileges and Immunities Accession Order (United Nations), the exemption from Canadian tax on salaries and emoluments paid by the United Nations (as authorized by the “Convention on the Privileges and Immunities of the United Nations”) shall not extend to a Canadian citizen residing or ordinarily resident in Canada. 5. ...

10 February 1993 Income Tax Severed Letter 9300776 - Non-business-income Tax

Income Tax Convention. We hope our comments are of assistance. for Director Reorganizations and Foreign Division Rulings Directorate Legislative and Intergovernmental Affairs Branch ...

28 October 1986 Income Tax Severed Letter 5-2313 - [Article XVII of the Canada-UK Tax Convention—Pension Payments]

Income Tax Convention, a copy of which is attached for your perusal, indicates that pensions arising in Canada and paid to a resident of the United Kingdom who is the beneficial owner thereof shall be taxable only in the U.K. ...

11 January 1992 Income Tax Severed Letter 9224805 - Swiss organization — whether non-profit

Where exemption from Canadian tax is claimed under the Canada- Switzerland Income Tax Convention we would require an indication of the specific provision(s) you view as relevant, in order that we might express an opinion. ...

Income Tax Severed Letter AC58734F F

D'autre part, nous sommes d'avis qu'une police d'assurance-vie ne constitue normalement pas un élément d'actif utilisé dans une entreprise exploitée activement par une corporation lorsqu'une telle police d'assurance-vie est détenue dans le but de distribuer un dividende aux actionnaires ou de financer une convention entre actionnaires relative à l'achat d'actions au décès d'un actionnaire. ...

7 November 1990 Income Tax Severed Letter 108

Consequently, the 40 percent payment would not be deductible by Company B and Company A would be subject to 25% withholding tax unless relief if provide under a tax agreement or convention. ...

1 March 1990 Income Tax Severed Letter AC58734 F - Déduction pour gains en capital - Actions admissibles de petite entreprise