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Miscellaneous severed letter
12 December 1989 Income Tax Severed Letter ACC8821 F - Survey
Question 7 It is very difficult to answer this question because we do not have specific rules other than that it must be for the purpose of administering a tax covered by the convention. ...
Technical Interpretation - External
22 January 1992 External T.I. 9132815 - Indemnites d'accident du travail
Lorsqu'un employé subit un accident de travail, son employeur doit toujours, selon la convention collective, continuer à lui verser son salaire net régulier. ...
Technical Interpretation - Internal
7 May 1992 Internal T.I. 9213647 F - Witholding Tax - Computer Software Royalties
Mackintosh Computers Ltd. and Apple Computer Inc. v. 115778, what is Revenue Canada's position with respect to the application of paragraph 212(1)(d) of the Act and the Canada-U.S Income Tax Convention (1980) to payments made by a resident of Canada to a U.S. resident owner of a computer program in respect of the production or reproduction of the program? ...
Technical Interpretation - External
25 February 1993 External T.I. 9232915 - Partage du patrimoine familial
Ce même jour, votre client et son épouse ont signé une convention aux termes de laquelle votre client stipule qu'il reconnaît devoir à son épouse la somme de XXXXXXXXXX en considération de la renonciation de cette dernière au partage du patrimoine familial et en guise également de paiement de la prestation compensatoire due, vu la collaboration de l'épouse de votre client à l'exploitation de la ferme. ...
Miscellaneous severed letter
17 February 1977 Income Tax Severed Letter F
17 February 1977 Income Tax Severed Letter F PAR AVION Le 17 février, 1977 Cher XXXX La présente fait suite à votre lettre du 21 décembre 1976, ayant trait à votre demande de renseignements concernant la convention réciproque Canada-Belgique. ...
Miscellaneous severed letter
11 April 1984 Income Tax Severed Letter A-9697 - [840411]
Tax Convention, this tax is exigible only on that amount by which the superannuation payments exceed $10,000 or £5,000, whichever is the greater. ...
Miscellaneous severed letter
12 September 1985 Income Tax Severed Letter A-1759 - [850912]
Income Tax Convention (the "Treaty"). Generally speaking, when an individual was taxed by both Canada and the U.S. on the same income, alleviating provisions contained in the law of either country would ensure that there was no double taxation. ...
Miscellaneous severed letter
2 March 1984 Income Tax Severed Letter
Harding XXXX Re: Canada-Italy Income Tax Convention- Article 13 This is in reply to your letter of January 19, 1984, wherein you requested our opinion with respect to several questions outlined therein in the following hypothetical situation. ...
Miscellaneous severed letter
2 March 1984 Income Tax Severed Letter
Harding Dear XXXX Re: Canada-Italy Income Tax Convention- Article 13 This is in reply to your letter of January 19, 1984, wherein you requested our opinion with respect to several questions outlined therein in the following hypothetical situation. ...
Miscellaneous severed letter
15 April 1983 Income Tax Severed Letter
Tax Convention Article 27A, paragraph 4- Service Vessels (A) Confirmation of Ownership of the Vessel including: (i) Date of Purchase confirmed by a copy of the sale agreement. ...