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Under the current Canada-United Kingdom Income Tax Convention (1978), the exemption provided under the 1966 Agreement was not carried forward. ...

Income Tax Convention (1980). We would appreciate your opinion on the correctness of the following: Withholding Payment Type Tax Rate 1. ...

When a bilateral tax treaty contains a shipping clause (such as Article VI of the Canada- Netherlands Convention) which so obviously exempts profits derived from the operation of ships from taxation in Canada, I urge you to reconsider your position. ...

Income Tax Convention, the recipient of such social security benefits will be permitted a deduction pursuant to subparagraph 110(1)(f)(i) of the Act equal to one-half of the total amount received as a superannuation or pension benefit under the U.S. social security system. ...

Income Tax Convention, the recipient of such social security benefits will be permitted a deduction pursuant to subparagraph 110(1)(f)(i) of the Act equal to one-half of the total amount received as a superannuation or pension benefit under the U.S. social security system. ...

La clause 26.06(6) de la convention collective régissant les travailleurs de la construction prévoit que l'employeur doit verser aux salariés une indemnité relative aux équipements de sécurité d'un montant de 0.10$ pour chaque heure effectivement travaillée pour répondre à son obligation de fournir les bottes de sécurité, les casques de sécurité et ses accessoires. ...

Income Tax Convention (1980) unless the shares are described in subparagraph 3(b)(ii) thereof. ...

The Canadian income tax liability of a resident of the United States may be reduced or eliminated by the Canada-United States Income Tax Convention, 1980 (the "Treaty"). ...

., the draft guide does not comment on restrictions re cc.a. deductions). 21(1)(b) Taxpayers should be advised to refer to any relevant bilateral income tax conventions which may have application. ...

Considérant les documents que vous nous avez soumis, nous sommes d'avis que les sommes d'argent que vous avez mises à la disposition de la XXXX en vertu d'une convention d'une bourse d'études, ne peuvent être déduites dans le calcul de votre revenu à titre de contributions à un régime enregistré d'épargne-retraite. ...