Words and Phrases - "borne by"

a
88
b
44
c
79
d
53
e
38
f
31
g
19
h
14
i
74
j
2
k
2
l
32
m
56
n
25
o
38
p
81
q
3
r
76
s
90
t
47
u
16
v
9
w
23
y
2

24 February 2003 Internal T.I. 2002-0165537 F - Le détachement d'employés et l'article XV

Summary Under
Tax Topics - Treaties - Income Tax Conventions - Article 15
exemption in Art. 15 of US Treaty unavailable where Canadian employee seconded to US affiliate, which reimburses for his payroll

A Canadian resident was seconded to a U.S. corporation related to his Canadian employer in 2001 for a period of less than 183 days, with the U.S....

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Words and Phrases
borne by