Author: Alexandre LaurinPublisher:
ISBN:
Category :
Languages : fr
Pages : 11
Book Description
La convention fiscale Canada-États-Unis et l'imposition des revenus de placement des non-résidents
Author: Alexandre LaurinIncome tax conventions and the taxation of non-resident investment income under the Canada-United States Tax Treaty
Author: Alexandre LaurinPublisher:
ISBN:
Category : Double taxation
Languages : en
Pages : 0
Book Description
This result is achieved by determining which of the two countries - the country where the income arises, or the taxpayer's country of residence - will tax the income in question. [...] As a general rule, the country where the income arises must limit the income tax it collects to 15% of gross dividends (unless the beneficial owner of the dividends is a corporation controlling at least 10% of the voting capital in the corporation that pays the dividends, in which case the tax is limited to 5%), and to 10% of gross interest. [...] However, under the thin-capitalization rules found in the Canadian Income Tax Act, a corporation resident in Canada can claim the interest deduction in respect of non-arm's-length indebtedness owing to a foreign parent corporation only to the extent that such debt does not exceed two times the amount of equity contributed by the foreign parent corporation. [...] L I B R A R Y. O F. P A R L I A M E N T B I B L I O T H È Q U E. D U. P A R L E M E N T 9 (c) The income tax convention between Canada and the United States reduces the maximum withholding tax rate the United States can charge on dividend payments to Canadian investors. [...] Rate reduced to 0%(b) if the The new treaty retains parent company holds 80% the general exemption United Kingdom (2001) or more of the voting power from withholding tax on of the subsidiary company arm's-length cross-border paying the dividends payments of interest (subject to limitations).
La convention fiscale Canada-ýÿats-Unis et l'imposition des revenus de placement des non-rýÿidents
Author: Alexandre LaurinPublisher:
ISBN:
Category : Double taxation
Languages : fr
Pages : 14
Book Description
Liste Des Organisations Des Etats-Unis Exemptes de L'impot Canadien Sur Les Non-residents en Vertu de L'article X de la Convention Fiscale Entre Le Canada Et Les Etats-Unis
Author: Canada. Ministère du revenu nationalPublisher:
ISBN:
Category :
Languages : en
Pages : 27
Book Description
Double Taxation Taxes on Income
Author: Canada. Department of External AffairsPublisher:
ISBN:
Category : Canada
Languages : fr
Pages : 7
Book Description
Impôts
Author: Canadian Tax Journal
Author: Cumulative Index, Canadian Tax Foundation Publications
Author: Canadian Tax FoundationPublisher:
ISBN:
Category : Finance, Public
Languages : en
Pages : 1000
Book Description
Covers: Canadian tax journal, the Corporate Management Tax Conference report, the Report of Proceedings of the Annual Tax Conference, regional and special conference reports, and monographs in the Canadian tax paper series.
Statistique Fiscale
Author: Canada. TaxationPublisher:
ISBN:
Category : Income tax
Languages : en
Pages : 646
Book Description
Author: