IT-494 "Hire of Ships and Aircraft from Non-Residents"

Where rent for the use of a ship is paid in advance, so that the actual time spent in Canada has not yet been established, it is acceptable to...

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RC will not apply the penalty provisions of s. 227(8)(a) in respect of a deficiency in tax withheld on an advance payment of rent respecting a...

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Canada includes the territorial sea of Canada as defined in the Territorial Seas and Fishing Zones Act, and the overlying airspace.