Canada-US Tax Treaty definition

Canada-US Tax Treaty means the Canada–United States Tax Convention (1980), as amended;
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Canada-US Tax Treaty means the Canada-United States Tax Convention dated as of September 26, 1980, as since amended.
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Canada-US Tax Treaty has the meaning set for in Section 3.7.1.3.
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Examples of Canada-US Tax Treaty in a sentence

  • For other years, once a first claim has been registered, only the mention of the Canada-U.S. Tax Treaty need be written on this line but it always possible that the taxation authorities will ask you to answer further questions in order to determine your tax exemption.

  • This work supported the government’s commitment to update the Canada-U.S. Tax Treaty to remove barriers.

  • As such, they are partially exempt from taxation under Article XVIII of the Canada-US Tax Treaty.

  • For example, in the case of the Canada-US Tax Treaty, a Third protocol provides that “for the purposes of GATS, Canada and the US agree that a tax measure will fall under the tax treaty if it relates to Article 25 (Non- discrimination) or, if it does not relate to non-discrimination, it falls within another tax treaty provision, but only to the extent that the measure relates to a matter dealt with in that tax treaty provision.

  • Paul Martin, Minister of Finance, regarding the Canada-U.S. Tax Treaty; The Mexican Crisis and Canadian Workers; CLC background notes regarding the 1995 Federal Budget; and the CLC 1995 Federal Budget Analysis (budget night releases).

  • According to economist Robyn Allan: U.S.-based energy sector investors who are expanding into Canada increasingly rely on ULCs. Their unique features enable them to elude a 25 per cent withholding tax rate that would otherwise be applicable under the Canada-U.S. Tax Treaty.

  • Canadians get an increased estate tax credit thanks to the Canada-US Tax Treaty (the “Treaty”).

  • Article XXVIA of the Canada-US Tax Treaty further provides that Canada shall not provide assistance for a Revenue Claim in respect of a taxpayer to the extent that the taxpayer can demonstrate that the Revenue Claim relates to a taxable period in which the taxpayer was a citizen of Canada.

  • On June 26, 2012, the competent authorities of the U.S. and Canada entered into an agreement regarding the application of Article VII of the Canada-U.S. Tax Treaty.

  • If you wish to pay in U.S. dollars when paying by cheque please use an exchange rate of $1.20 CAN to $1.00 USD.


More Definitions of Canada-US Tax Treaty

Canada-US Tax Treaty means the Tax Convention between Canada and the United States (1980), as amended.
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Canada-US Tax Treaty has the meaning ascribed thereto in Subsection 16.1.12 hereof.
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Canada-US Tax Treaty means the Canada-U.S. Tax Convention, (1980).
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Canada-US Tax Treaty means the Canada-United States Tax Convention (1980), as amended;
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Canada-US Tax Treaty means the Convention between Canada and the United States of America with Respect to Taxes on Income and on Capital, signed September 26, 1980, as amended;
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Related to Canada-US Tax Treaty

  • tax treaty means an agreement for the avoidance of double taxation entered into between South Africa and another country;

  • U.S. Tax Code means the United States Internal Revenue Code of 1986, as amended.

  • Australian Tax Act means the Income Tax Assessment Act 1936 (Cth) (Australia) or the Income Tax Assessment Act 1997 (Cth) (Australia), as applicable.

  • Intended Tax Treatment has the meaning specified in the Recitals hereto.

  • Income Tax Act means the Income Tax Act, 1962 (Act No. 58 of 1962);

  • Tax Treatment [One or more elections will be made to treat the assets of the Trust Fund as a REMIC.] [The Trust Fund will be treated as a "grantor trust" for federal income tax purposes.]

  • Canadian Tax Act means the Income Tax Act (Canada), as amended.

  • EC Treaty means the Treaty on the Functioning of the European Union (signed in Rome on 25 March 1957), as amended by the Treaty on European Union (signed in Maastricht on 7 February 1992) and as amended by the Treaty of Amsterdam (signed in Amsterdam on 2 October 1997), as further amended from time to time;

  • council tax benefit means council tax benefit under Part 7 of the SSCBA; “couple” has the meaning given by paragraph 4;

  • Tax Ruling as used in this Agreement, shall mean a written ruling of a taxing authority relating to Taxes. "Closing Agreement", as used in this Agreement, shall mean a written and legally binding agreement with a taxing authority relating to Taxes.

  • foreign tax means any Foreign Income Taxes or Foreign Other Taxes.

  • Foreign Income Tax means any Tax imposed by any foreign country or any possession of the United States, or by any political subdivision of any foreign country or United States possession, which is an income tax as defined in Treasury Regulation Section 1.901-2, and any interest, penalties, additions to tax, or additional amounts in respect of the foregoing.

  • Federal Tax Certificate means the Issuer's Federal Tax Certificate dated as of the Issue Date, as the same may be amended or supplemented in accordance with the provisions thereof.

  • U.S. Tax Certificate has the meaning assigned to such term in Section 2.17(f)(ii)(D)(2).

  • PAYEE TAX REPRESENTATIONS Each representation specified in the Schedule as being made by it for the purpose of this Section 3(f) is accurate and true.

  • United States Tax Person A citizen or resident of the United States, a corporation, partnership or other entity created or organized in, or under the laws of, the United States, any State thereof or the District of Columbia, an estate whose income from sources without the United States is includible in gross income for United States federal income tax purposes regardless of its source or a trust if a court within the United States is able to exercise primary supervision over the administration of the trust and one or more United States Tax Persons have the authority to control all substantial decisions of the trust, all within the meaning of Section 7701(a)(30) of the Code (or, to the extent provided in the applicable Treasury Regulations, certain trusts in existence on August 20, 1996 that have elected to be treated as United States Tax Persons).

  • Treaty means the Treaty establishing the European Community, as amended.

  • U.S. Tax Person means a Person that is a “United States person” as defined in Section 7701(a)(30) of the Code, generally including:

  • Income Tax Return means any return, declaration, report, claim for refund, or information return or statement relating to Income Taxes, including any schedule or attachment thereto, and including any amendment thereof.

  • Transaction Tax Deductions means any Tax deductions relating to (i) the Company Transaction Expenses, and (ii) repayment of the Indebtedness, including any unamortized deferred financing fees in connection with the Indebtedness.

  • Non-United States Tax Person Any Person other than a United States Tax Person.

  • UK Treaty State means a jurisdiction having a double taxation agreement (a “Treaty”) with the United Kingdom which makes provision for full exemption from tax imposed by the United Kingdom on interest.

  • Swiss Withholding Tax Act means the Swiss Federal Act on Withholding Tax of 13 October 1965 (Bundesgesetz über die Verrechnungssteuer), together with the related ordinances, regulations and guidelines, all as amended and applicable from time to time.

  • UK Tax Confirmation means a confirmation by a Lender that the Person beneficially entitled to interest payable to that Lender in respect of an Advance to the UK Borrower under a Loan Document is either:

  • Income Tax means any federal, state, local, or foreign income tax, including any interest, penalty, or addition thereto, whether disputed or not.

  • Non-U.S. Tax Person A person other than a U.S. Tax Person.