Administrative Policy
23 July 1992 Memorandum 922191 (April 1993 Access Letter, p. 128, ¶C5-188)
Where both an employer and Agriculture Canada were paying a portion of a rent differential allowance to an employee, each would be considered an...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 6 - Subsection 6(1) - Paragraph 6(1)(a) | 16 | |
| Tax Topics - Income Tax Regulations - Regulation 200 - Subsection 200(2) | 45 |
Articles
Li, "Withholding Tax on Domestic Interest and Dividends", 1995 Canadian Tax Journal, Vol. 43, No. 3, p. 553.
Finley, "Non-Resident Directors' Fees May Be Subject to Withholding in Canada", Taxation of Executive Compensation and Retirement, October 1990, p. 348
Revenue Canada has conceded that the flat rate of 15% of gross may be applied to the fees of a non-resident director who attends meetings in...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 115 - Subsection 115(1) - Paragraph 115(1)(a) - Subparagraph 115(1)(a)(i) | 26 |