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Results 5461 - 5470 of 8189 for convention
FCTD
Jerome Mitchell Hanson v. John Edward Smith and Her Majesty the Queen, [1991] 1 CTC 32, 90 DTC 6670
The plaintiff's position was that, as a U.S. resident, he could claim the protection of the Canada-United States Income Tax Convention 1942, and thus not be liable for tax upon the sale of land. At that time, however Revenue Canada's interpretation of the Convention was that if the plaintiff had carried on any business in respect of the property during the 1983 taxation year, the property would constitute a" permanent establishment" in Canada for the plaintiff and consequently would not qualify for protection under article VIII of the Convention. ...
TCC
Malcolm Fisher v. Her Majesty the Queen, [1995] 1 CTC 2011, 95 DTC 840
If that is so he may be able to invoke the competent authority procedures under the Canada-Japan Income Tax Convention (1986), as described in Information Circular 71-17R3. Paragraph 2 of the Protocol to the Canada-Japan Convention reads as follows: 2. With reference to paragraph 2 of Article 4 of the Convention, where an individual or a company is a resident of both Contracting States the question shall be settled by mutual agreement by applying the following rules: (a) in the case of an individual, (i) he shall be deemed to be a resident of the Contracting State in which he has a permanent home available to him. ...
T Rev B decision
Kurt Erickson v. Minister of National Revenue, [1980] CTC 2117, 80 DTC 1118
Contentions For the appellant: — he was a non-resident of Canada during the years in question; — he was a resident of Ireland during the same period, and is exempt from tax according to the Canada-Ireland Income Tax Agreement Act, 1967 (the “Agreement” or the “Convention”); For the respondent: —the appellant was not at any time material a resident of Ireland and the “Agreement” is of no assistance to him. ... The Convention does not of itself determine “residency”. In my opinion, it simply sets out the rules to apply to avoid double taxation once that determination of residency has been made. In this instant matter the Convention cannot be applied to make Erickson a “resident” of Ireland, and thereby a “non-resident” of Canada. ...
TCC
Dairy Queen Canada Inc. v. The Queen, 95 DTC 634, [1995] 2 CTC 2543 (TCC)
Income Tax Convention (1980) ("Convention"). Section 212.1 of the Act provides that where a non-resident person disposes of shares of a Canadian corporation to another Canadian corporation and the transferor and transferee do not deal at arm’s length, the amount by which the fair market value of any non-share consideration received by the non-resident person from the purchasing corporation exceeds the paid up capital of the company whose shares are sold, shall be deemed to be a dividend paid by the purchaser at the time of the disposition and to be received by the non-resident person at that time. ... Article X of the Convention reduces the amount of tax from 25 per cent to ten per cent where the recipient corporate shareholder owns ten per cent or more of the voting stock of the paying corporation. ... He then stated that Orange Julius staff members were brought to a convention in Minneapolis from August 9 through August 11, three days prior to the closing of the agreement, part of the purpose of which was to have the Canadian Orange Julius franchisees meet the DQC personnel so that they would be familiar with the people with whom they would subsequently be dealing. ...
FCTD
Rae v. Canada (National Revenue), 2015 FC 707
As stated by Justice De Montigny of this Court at paragraph 57 of Vézina, the purpose of such a disclosure is to: [permettre] à un membre de décider s’il entend s’exclure du groupe ou s’il entend chercher à faire modifier la convention d’honoraires puisque cette convention liera tous les membres du groupe et affectera le montant de la réparation qu’ils pourraient obtenir alors même qu’ils n’ont pas participé à la négociation de la convention. [83] In my view, the fee agreement submitted by Ms. ... Présentation d’une requête en autorisation (2) Le membre présente une requête en vue de faire autoriser l’instance comme recours collectif et de se faire nommer représentant demandeur. […] Conditions 334.16 (1) Sous réserve du paragraphe (3), le juge autorise une instance comme recours collectif si les conditions suivantes sont réunies: a) les actes de procédure révèlent une cause d’action valable; b) il existe un groupe identifiable formé d’au moins deux personnes; c) les réclamations des membres du groupe soulèvent des points de droit ou de fait communs, que ceux-ci prédominent ou non sur ceux qui ne concernent qu’un membre; d) le recours collectif est le meilleur moyen de régler, de façon juste et efficace, les points de droit ou de fait communs; e) il existe un représentant demandeur qui : (i) représenterait de façon équitable et adéquate les intérêts du groupe, (ii) a élaboré un plan qui propose une méthode efficace pour poursuivre l’instance au nom du groupe et tenir les membres du groupe informés de son déroulement, (iii) n’a pas de conflit d’intérêts avec d’autres membres du groupe en ce qui concerne les points de droit ou de fait communs, (iv) communique un sommaire des conventions relatives aux honoraires et débours qui sont intervenues entre lui et l’avocat inscrit au dossier. ...
TCC
Mahmood v. The Queen, 2009 TCC 89
MacDougall argues that his client’s centre of vital interests is more closely tied to Guyana, his country of birth, making the Appellant a resident of Guyana for the purposes of the Act under paragraph 4(2)(a) of the Canada‑Guyana Income Tax Convention (the "Convention"). ... Leckie, counsel for the Respondent, argues that the evidence should lead me to conclude as follows: a) The Appellant was residing or ordinarily resident in Canada during the 1999, 2000 and 2001 taxation years. b) Alternatively, the Appellant is deemed to have been a resident of Canada for the 2000 taxation year because he sojourned in Canada for more than 183 days. c) In the event of a finding by me that the Appellant was a resident of both countries, the tiebreaker rule in paragraph 4(2)(a) of the Convention makes the Appellant a resident of Canada for the purposes of the Act. ... [63] In the event that I am wrong and Canada is the Appellant’s home in the same way Guyana is, I find that the tiebreaker rule in paragraph 4(2)(a) of the Convention makes him a resident of Guyana for the purposes of the Act. ...
FCTD
Gardner v. Canada (Border Services Agency), 2009 FC 1156
Droit du fonctionnaire 208. (1) Sous réserve des paragraphes (2) à (7), le fonctionnaire a le droit de présenter un grief individuel lorsqu’il s’estime lésé : a) par l’interprétation ou l’application à son égard : (i) soit de toute disposition d’une loi ou d’un règlement, ou de toute directive ou de tout autre document de l’employeur concernant les conditions d’emploi, (ii) soit de toute disposition d’une convention collective ou d’une décision arbitrale; b) par suite de tout fait portant atteinte à ses conditions d’emploi. ... Réserve (4) Le fonctionnaire ne peut présenter de grief individuel portant sur l’interprétation ou l’application à son égard de toute disposition d’une convention collective ou d’une décision arbitrale qu’à condition d’avoir obtenu l’approbation de l’agent négociateur de l’unité de négociation à laquelle s’applique la convention collective ou la décision arbitrale et d’être représenté par cet agent. ... Renvoi d’un grief à l’arbitrage 209. (1) Après l’avoir porté jusqu’au dernier palier de la procédure applicable sans avoir obtenu satisfaction, le fonctionnaire peut renvoyer à l’arbitrage tout grief individuel portant sur : a) soit l’interprétation ou l’application, à son égard, de toute disposition d’une convention collective ou d’une décision arbitrale; b) soit une mesure disciplinaire entraînant le licenciement, la rétrogradation, la suspension ou une sanction pécuniaire; c) soit, s’il est un fonctionnaire de l’administration publique centrale : (i) la rétrogradation ou le licenciement imposé sous le régime soit de l’alinéa 12(1)d) de la Loi sur la gestion des finances publiques pour rendement insuffisant, soit de l’alinéa 12(1)e) de cette loi pour toute raison autre que l’insuffisance du rendement, un manquement à la discipline ou une inconduite, (ii) la mutation sous le régime de la Loi sur l’emploi dans la fonction publique sans son consentement alors que celui-ci était nécessaire; d) soit la rétrogradation ou le licenciement imposé pour toute raison autre qu’un manquement à la discipline ou une inconduite, s’il est un fonctionnaire d’un organisme distinct désigné au titre du paragraphe (3). ...
Current CRA website
Competent Authority Agreements and Notices
Competent Authority Agreements and Notices All jurisdictions Canadian Certificates of Residency not issued to fiscally transparent entities Argentina Canada- Argentina agreement on Argentina’s Certification of Residency Form Barbados Change to withholding tax rate on management fees in the Canada-Barbados Tax Agreement Canada-Barbados Tax Agreement – Agreement between Competent Authorities regarding Article XVI Belgium Canada-Belgium Tax Convention- Agreement between Competent Authorities regarding Article 11 (Interest) Chile Canada-Chile Tax Convention – Most Favoured Nation provision takes effect to reduce the tax rate on interest Changes to the withholding rates on interest and royalties and to the independent personal services Article in the Canada-Chile Tax Convention Change to withholding rate on dividends in the Canada-Chile Tax Convention China Canada-China Income Tax Agreement- Agreement between Competent Authorities regarding paragraphs 3(a)(iv) and 3(b)(iv) of Article 11 Canada-China Income Tax Agreement- Agreement between Competent Authorities regarding paragraph 3 of Article 11 Estonia Canada-Estonia Tax Convention – “Most Favoured Nation” provision takes effects to eliminate source-state taxation rights in respect of certain royalties France Agreement between Competent Authorities regarding Article 12 (Royalties) of the Convention between Canada and France Canada-France agreement concerning a reduction in French taxes on certain payments made to Canadian mutual fund organizations Canada- France agreement concerning the exemption from French tax for certain payments made to pension plans Germany Germany’s Federal Fiscal Court reverses a lower court decision by ruling that Germany may tax Canadian resident recipients of German social security pensions Additional information regarding the change to the taxation of German social security pensions Change to the taxation of social security pensions received from Germany by a resident of Canada- beginning 2005 Hong Kong Canada-Hong Kong Tax Agreement – Arrangement signed between competent authorities on the exchange of Country-by-Country Reports Italy Canada-Italy Tax Convention- Agreement between Competent Authorities regarding Article 11 (Interest) How the new Canada-Italy Tax Convention affects the taxation of pension payments and social security benefits received Korea Canada-Korea Income Tax Convention- Agreement between Competent Authorities regarding Article 11 (Interest) Latvia Canada–Latvia Income Tax Convention: “Most Favoured Nation” provision takes effect to eliminate source-state taxation rights in respect of certain royalties Lithuania Canada–Lithuania Income Tax Convention: “Most Favoured Nation” provision takes effect to eliminate source-state taxation rights in respect of certain royalties Netherlands Canada-Netherlands Income Tax Convention- Agreement between Competent Authorities regarding withholding tax on closed fonds voor gemene rekening (FGR) New Zealand Canada-New Zealand Income Tax Convention – Mode of Application regarding Article 10 (Dividends) Norway Canada-Norway Tax Convention- Agreement between Competent Authorities regarding Article 10 (Dividends) Canada-Norway Tax Convention – Agreement between Competent Authorities regarding Article 11 (Interest) Switzerland Agreement between Canada and Switzerland on refunding Swiss tax on Canadian collective investment vehicle Canada- Switzerland agreement concerning the recognition of social security arrangements for the purposes of Article 27(4) of the Canada-Switzerland Tax Convention Memorandum of Understanding between the Competent Authorities of Canada and Switzerland United States Canada – U.S. ... Tax Convention – Arrangement signed between competent authorities on the exchange of Country-by-Country Reports Canada-U.S. ... Tax Convention Vietnam Canada-Vietnam Income Tax Agreement- Agreement between Competent Authorities regarding Article 11 (Interest) Other Changes to the Taxation of Social Security Benefits for Residents of Certain Countries with Which Canada has an Income Tax Convention Page details Date modified: 2024-02-15 ...
Old website (cra-arc.gc.ca)
Competent Authority Agreements and Notices
Competent Authority Agreements and Notices Argentina Canada- Argentina agreement on Argentina’s Certification of Residency Form Barbados Change to withholding tax rate on management fees in the Canada-Barbados Tax Agreement Canada-Barbados Tax Agreement – Agreement between Competent Authorities regarding Article XVI Belgium Canada-Belgium Tax Convention- Agreement between Competent Authorities regarding Article 11 (Interest) Chile Changes to the withholding rates on interest and royalties and to the independent personal services Article in the Canada-Chile Tax Convention Change to withholding rate on dividends in the Canada-Chile Tax Convention China Canada-China Income Tax Agreement- Agreement between Competent Authorities regarding paragraphs 3(a)(iv) and 3(b)(iv) of Article 11 Canada-China Income Tax Agreement- Agreement between Competent Authorities regarding paragraph 3 of Article 11 Estonia Canada-Estonia Tax Convention – “Most Favoured Nation” provision takes effects to eliminate source-state taxation rights in respect of certain royalties France Agreement between Competent Authorities regarding Article 12 (Royalties) of the Convention between Canada and France Canada-France agreement concerning a reduction in French taxes on certain payments made to Canadian mutual fund organizations Canada- France agreement concerning the exemption from French tax for certain payments made to pension plans Germany German tax court has ruled in favour of a Canadian recipient of German social security pension Additional information regarding the change to the taxation of German social security pensions Change to the taxation of social security pensions received from Germany by a resident of Canada- beginning 2005 Italy Canada-Italy Tax Convention- Agreement between Competent Authorities regarding Article 11 (Interest) How the new Canada-Italy Tax Convention affects the taxation of pension payments and social security benefits received Korea Canada-Korea Income Tax Convention- Agreement between Competent Authorities regarding Article 11 (Interest) Netherlands Canada-Netherlands Income Tax Convention- Agreement between Competent Authorities regarding withholding tax on closed fonds voor gemene rekening (FGR) New Zealand Canada-New Zealand Income Tax Convention – Mode of Application regarding Article 10 (Dividends) Norway Canada-Norway Tax Convention- Agreement between Competent Authorities regarding Article 10 (Dividends) Canada-Norway Tax Convention – Agreement between Competent Authorities regarding Article 11 (Interest) Switzerland Agreement between Canada and Switzerland on refunding Swiss tax on Canadian collective investment vehicle Canada- Switzerland agreement concerning the recognition of social security arrangements for the purposes of Article 27(4) of the Canada-Switzerland Tax Convention Memorandum of Understanding between the Competent Authorities of Canada and Switzerland United States Canada-U.S. Tax Convention – Arrangement signed between competent authorities on the exchange of Country-by-Country Reports Canada-U.S. ... Tax Convention Vietnam Canada-Vietnam Income Tax Agreement- Agreement between Competent Authorities regarding Article 11 (Interest) Date modified: 2017-06-08 ...
Conference
13 February 1997 CTF Roundtable Q. 1, 9621950 - 1996 ONTARIO TAX CONFERENCE - QS & AS
Income Tax Convention and in the Canada-Netherlands Income Tax Convention do not include payments for marketing and distribution rights. ... Income Tax Convention, will be subject to Canadian tax under Part XIII of the Income Tax Act? ... Income Tax Convention exempts such payments made to a U.S. resident from Canadian withholding tax except where the information is provided in connection with a rental or franchise agreement. ...