Search - convention

Results 5371 - 5380 of 8189 for convention

26 July 1988 Income Tax Severed Letter 7-2597 F - [Transfert de "Individual Retirement Accounts ("IRA")]

Votre opinion- Comme l'interprétation de la Convention Fiscale de 1980, entre le Canada et les Etats-Unis, semble vouloir inclure les REER dans la définition du terme "pension" et qu'un IRA équivaut à un REER,- Comme l'àlinéa 60j) de la Loi permét le transfert d'une somme incluse au revenu et visée au sous-alinéa 6(1)g)iii) de la Loi,- Comme le télex 1986 A-A-32 tu 14 avril 1986, provenant de notre Ministère, mentionnait que les prestations de la Sécurité Sociale des Etats-Unis étaient admissibles au transfert en vertu de l'alinéa 60j) de la Loi, Vous êtes d'avis qu'une prestation provenant d'un IRA serait donc admissible au transfert selon l'alinéa 60j) de la Loi. ...

31 August 1989 Income Tax Severed Letter AC58223 - Gifts to Institutions Outside Canada

Income Tax Convention contain provisions which require Canada to allow a deduction in respect of charitable donations which would not otherwise be permitted under Canada's domestic tax legislation. ...

15 September 1986 Income Tax Severed Letter 5-1889 - [860915]

Income Tax Convention (1980), such income is considered to arise in Canada. ...

22 September 1989 Income Tax Severed Letter ACC8689 - Privileges and Immunities of International Organizations

Section 3(1) of the Order refers to Article V of the Convention with the United Nations. ...

16 October 1986 Income Tax Severed Letter 5-1776 - [861016]

If the warehouse is used solely for the storage and delivery of goods owned by the American company, the rental of the warehouse would not, in and of itself, deem the American company to have a permanent establishment in Canada pursuant to Article V(6) of the Canada-US 1980 Tax Convention (the "Treaty"). ...

7 December 2022 External T.I. 2020-0846891E5 F - SSUC - Revenu admissible

Nous sommes d’avis que la part des bénéfices d’un associé commanditaire d’une société en commandite, tel qu’elle est attribuée à l’associé commanditaire en vertu du paragraphe 96(1) et conformément à la convention de la société en commandite, n’est pas un « revenu admissible » pour l’associé commanditaire au sens de cette définition prévue au paragraphe 125.7(1). ...

12 December 2022 External T.I. 2021-0878941E5 F - SSUC - Revenu admissible

Nous sommes d’avis que la part des bénéfices d’un associé d’une société de personnes, tel qu’elle est attribuée à l’associé en vertu du paragraphe 96(1) et conformément à la convention de la société de personnes, n’est pas un « revenu admissible » pour l’associé au sens de cette définition prévue au paragraphe 125.7(1). ...

Schaub v. The Queen, 2014 DTC 1174 [at 3647], 2014 TCC 212 (Informal Procedure)

In Ruparel, the benefits received by the taxpayer were included in income under section 56 of the ITA. [14] The convention between Canada and Switzerland for the Avoidance of Double Taxation with respect to Taxes on Income and on Capital (the “Treaty”) does not prohibit the taxation of these pension benefits by Canada. ...

Société Générale Valeurs Mobilières Inc. v. Canada, 2017 FCA 3

(the judge) ultimately decided the questions in the Crown’s favour, and Société Générale has appealed to this Court. [3] The questions for determination relate to the tax sparing provision in the Convention between the Government of Canada and the Government of the Federative Republic of Brazil for the Avoidance of Double Taxation with Respect to Taxes on Income (1984) (the Treaty). ...

Renz v. The Queen, docket 2001-1890(IT)I (Informal Procedure)

I agree with the comments of counsel for the Respondent where he referred to NAFTA and said in paragraph 25 of his written submission: The Respondent submits that these provisions for dispute resolutions are exhaustive for the purpose of dealing with disputes arising from NAFTA. [9] The Appellant also argues that enforcing the provisions of the Act against him violates the non-discrimination provision found in article XXV of the Canada-United States Tax Convention. [10] I do not agree. ...

You are here