Article 19

See Also

Cloutier v. The Queen, 2003 DTC 317 (TCC)

The taxpayer, who was a U.S. citizen and a resident of Canada, was not exempt under Article XIX on employment income earned by her as a teacher in...

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Administrative Policy

13 October 2009 External T.I. 2009-0342091E5 F - Revenu d'emploi exonéré par Conv.- frais de garde

The wife of a couple, both of whom were Canadian residents, was a French national who received a salary that was exempt under Art. XIX, para. 1 of...

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Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 63 - Subsection 63(2) child care expenses could only be claimed by the spouse with the lower net income, notwithstanding that her income was Treaty-exempt 72

T.I. 921585 (December 1992 Access Letter, p. 24, ¶C111-048)

A Canadian citizen who is employed at the Canadian embassy in Washington will be subject to tax in Canada even after he has acquired U.S....

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