Search - convention

4 November 1989 Income Tax Severed Letter AC74463 F- Pensions en provenance de la suisse, Convention fiscale Le 4 novembre 1989 DE- BUREAU PRINCIPAL Section des services bilingues Benoit Mandeville 957-8982 A- DIVISION DES RELATIONS PROVINCIALES ET INTERNATIONALES OBJET: Pensions en provenance de la Suisse Convention fiscale entre le Canada et la Suisse Veuillez trouver ci-joint une demande d'opinion provenant du Service de demande de renseignements aux entreprises (SDRE) qui s'avère être de votre compétence étant donné qu'elle concerne la détermination à savoir si 24(1) est ou non une subdivision politique de la Suisse aux fins de l'application du paragraphe XVIII(2) de la Convention fiscale entre le Canada et la Suisse. ...

Income Tax Convention- Lump Sum Withdrawal from RRSP 5-9277 D. Duff (613) 957-3498 January 25, 1990 Dear Sirs: This is in reply to your letter of December 15, 1989, wherein you requested our interpretation of whether or not a lump sum withdrawal from a Registered Retirement Savings Plan (RRSP) by a United Kingdom resident would be exempt from tax in Canada pursuant to Article XVII of the Canada-U.K. Tax Convention. It is our position that a full or partial lump sum withdrawal from a RRSP would not be considered a pension for purposes of Article XVII(1) of the Canada-U.K. Tax Convention and, consequently, would not be exempt from tax in Canada pursuant to that Article. ...

6 July 2010 Internal T.I. 2009-0345911I7- Foreign spouse trust- XXIX-B(5) Can-US Convention Unedited CRA Tags 70(6), 248(8), 248(9.1); XXIX-B(5) Canada- US Convention Principal Issues: 1. ... Convention XXXXXXXXXX ("Deceased") This is in reply to your memorandum dated October 26, 2009, wherein you ask our views with respect to a request for a Competent Authority Agreement pursuant to paragraph 5 of Article XXIX-B of the Canada- United States Tax Convention ("Convention"). ... Therefore, it is our view that the Competent Authority cannot enter into the Agreement sought under paragraph 5 of Article XXIX-B of the Convention. ...

Principal Issues: Application of Article XVI(4) of the Canada-U.S Tax Convention. ... The Player is a resident of the United States and is not a resident of Canada for purposes of the Act or the Convention. 7. ... Provided that the Player is a resident of the U.S. for the purpose of the Convention at the time an amount in respect of the Signing Bonus is paid to the Player, such amount will be eligible for treatment under paragraph 4 of Article XVI of the Convention, with the result that the gross amount of the Signing Bonus will be subject to tax under Part I of the Act at a rate not to exceed 15%. ...

You would like to know whether the overall project might be considered an "installation project" for the purposes of Article V, paragraph 3 of the Canada-United States Income Tax Convention, 1980 (the "Convention"), and therefore a permanent establishment if it exceeds 12 months. ... Paragraph 1 of Article V of the Convention states that the term permanent establishment means a fixed place of business through which the business of a resident of a Contracting State is wholly or partly carried on. ... Since Article V of the Convention is patterned after the OECD Model, it is our view that the Commentary in the OECD Model is relevant in determining the meaning of "place of business". ...

Income Tax Convention- Whether a Person was Carrying on Business and Had a Permanent Establishment Unedited CRA Tags 31, 253, Canada–U.S. Tax Convention Canada-U.S. Tax Treaty:Art. XIII Dear Sirs: Re: Article XIII (9) of the Canada-United States Income Tax Convention, 1980 (the "Convention") This is in reply to your letter dated January 11, 1991 whereby you requested our views concerning whether a farm owned by a resident of the United States would constitute "an asset that on September 30, 1980 formed part of the business property of a permanent establishment situated in [Canada]" within the meaning of subparagraph (c) of paragraph 9 of Article XIII of the Convention. ... Paragraph 1 of Article V of the Convention expressly recognizes that a person may have a permanent establishment in a Contracting State where the business is only partly carried on. ...

CONVENTION- ARTICLE XXIV] January 2, 1984 Interpretations Division Corporate Ruling Section Revenue Canada 875 Heron Road Ottawa, Ontario K1A 0L8 Dear Sirs: CANADA-U.S. CONVENTION- ARTICLE XXIV We request interpretation with respect to Article XXIV of the Canada- U.S. Income Tax Convention which was ratified on August 16, 1984. Under Section 861(b)(2)(B) of the U.S. ...

2 May 1985 Income Tax Severed Letter 5-7531 F- [Conventions entre actionnaires] Marc Gravel (613) 995-1327 A l'attention de XXXX Le 2 mai 1985 Messieurs, Objet: Conventions entre actionnaires La présente fait suite à votre lettre du 15 mars 1985 dans laquelle vous nous posez deux questions, l'une relative à l'alinéa 251(5)b) de la Loi de l'impôt sur le revenu (ci-après, la "Loi") et l'autre relative au paragraphe 70(6) de la Loi. 1. ... Bien que le libellé de l'alinéa 251(5)b) de la Loi soit suffisamment général pour comprendre presque toute convention d'achat-vente, le Ministère n'applique cet alinéa, en pratique, que lorsque toutes les parties à la convention ont clairement le droit ou l'obligation de vendre ou d'acheter, selon le cas. Le Ministère considère que les conventions d'actionnaires communément appelées conventions sur le "droit de premier refus" ne confèrent pas le droit d'acheter des actions mais donnent plutôt l'option d'acquérir à un moment donné le droit d'acquérir des actions. ...

You describe the facts as follows: 24(1) 24(1) You have concluded that the payments in question, given that they are taxable pursuant to paragraph 6(1)(f) of the Act, are also taxable under Article XV of the Canada-Philippines Income Tax Convention (the Convention). ... In regard to the Convention, it is our opinion that the exemption from Canadian taxation provided therein pursuant to paragraph 2 of Article XV thereof does not apply. ... In addition, paragraph 2 of Article XV of the Convention does not apply to exempt the disability payments to the non- resident individual from taxation in Canada. ...

19 March 1990 Income Tax Severed Letter AC59069 F- Convention fiscale entre le Canada et l'Allemagne Unedited CRA Tags none 5- 9069 19(1) A. ... La convention fiscale intervenue entre le Canada et la RFA et qui est en vigueur depuis- le 23 septembre 1983 ne vise que les impôts sur le revenu et sur le capital. Par conséquent, dans la situation que vous nous avez décrite, l'impôt allemand sur le revenu est considéré par ladite convention fiscale, ce qui n'est pas le cas pour l'impôt allemand sur le don. 9. ...