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  1. Income Tax Conventions Implementation Act, 1995 - S.C. 1995, c. 37 (SCHEDULE III : Convention Between the Government of Canada and the Government of the Republic of Trinidad and Tobago for the Avoidance of Double Taxation, the Prevention of Fiscal Evasion with Respect to Taxes on Income and the Encouragement of International Trade and Investment)

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    • 1 In this Convention, unless the context otherwise requires,

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      • (g) the term “competent authority” means

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        • (ii) in the case of Trinidad and Tobago, the Minister to whom the responsibility for Finance is assigned or the Minister’s authorized representative;

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    • 3 Nothing in this Article shall be construed as obliging a Contracting State to grant to residents of the other Contracting State any personal allowances, reliefs and reductions for taxation purposes on account of civil status or family responsibilities which it grants to its own residents.

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  2. Income Tax Conventions Implementation Act, 1995 - S.C. 1995, c. 37 (SCHEDULE II : Convention Between Canada and the Republic of Estonia for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with Respect to Taxes on Income and on Capital)

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    • 3 Nothing in this Article shall be construed as obliging a Contracting State to grant to residents of the other Contracting State any personal allowances, reliefs and reductions for taxation purposes on account of civil status or family responsibilities which it grants to its own residents.

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  3. Income Tax Conventions Implementation Act, 1995 - S.C. 1995, c. 37 (SCHEDULE I : Convention Between Canada and the Republic of Latvia for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with Respect to Taxes on Income and on Capital)

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    • 3 Nothing in this Article shall be construed as obliging a Contracting State to grant to residents of the other Contracting State any personal allowances, reliefs and reductions for taxation purposes on account of civil status or family responsibilities which it grants to its own residents.

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