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...
Administrative Policy
10 February 2022 External T.I. 2019-0819651E5 F - Pension from China
A Canadian resident who had retired from the civil service of the State of China received a pension that was not taxable under the domestic tax...
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...
| 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 |
19 June 2002 External T.I. 2000-0020525 F - Article 19 Canada - France Tax Treaty
Regarding whether salary paid to the correspondent was taxable only in France by virtue of Art. 19 of the Canada-France Convention, CCRA noted...
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....