Words and Phrases - "installation"

a
87
b
44
c
77
d
51
e
38
f
31
g
18
h
14
i
74
j
2
k
2
l
32
m
56
n
25
o
38
p
80
q
3
r
76
s
90
t
46
u
16
v
9
w
23
y
2

27 November 2000 Internal T.I. 2000-0054447 F - Interprétation installation - emploi

Summary Under
Tax Topics - Income Tax Act - Section 122.3 - Subsection 122.3(1) - Paragraph 122.3(1)(b) - Subparagraph 122.3(1)(b)(i) - Clause 122.3(1)(b)(i)(B)
installation” can include software coordination and implementation

Before concluding that “it would be reasonable to conclude that a software development business carried on outside Canada by a specified...

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Words and Phrases
installation software engineering

10 January 2014 Internal T.I. 2013-0505911I7 - Meaning of "assembly project" in Brazil Convention

Summary Under
Tax Topics - Treaties - Income Tax Conventions - Article 5
"assembly" and "installation" project

Art. V, subpara. 2(g) of the Canada-Brazil Treaty included an "assembly project" in the definition of permanent establishment, rather than using...

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Words and Phrases
incur to incur assembly installation