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Old website (cra-arc.gc.ca)
International tax and non-resident enquiries
Please note that you may hear a beep and experience a normal connection delay.) ...
Old website (cra-arc.gc.ca)
Canada-U.S. Tax Convention – Arrangement signed on the exchange of Country-by-Country Reports
The arrangement implements the country-by-country reporting standard that the Organisation for Economic Co-operation and Development (OECD) developed in connection with the Base Erosion and Profit Shifting Action Plan adopted by the OECD and G20 countries. ...
Current CRA website
Box 13 – Interest from Canadian sources
Box 13 – Interest from Canadian sources Enter the following amounts, as long as you did not previously report them: interest on a fully registered bond or debenture interest on money loaned to or on deposit with, or interest on any kind of property placed with, a corporation, association, organization, institution, partnership, or trust interest on an account with an investment dealer or broker interest an insurer paid in connection with an insurance policy or annuity contract interest on an amount owing as compensation for property that has been expropriated the interest part of Blended payments unless paid by an individual or if paid by a corporation, association, organization, institution, partnership, or trust dividends paid or payable by a credit union to a member who has a share in the credit union, if the share is not listed on a prescribed stock exchange taxable dividends, other than capital gains dividends, that a mortgage investment corporation paid to any of its shareholders Do not include: interest from a source outside Canada (see Box 15 – Foreign income) the interest part of a blended payment made by an individual interest one individual pays to another, such as interest paid on a private mortgage (this does not include investment dealers or brokers making payments for client program accounts) interest paid on loans from banks, financial institutions, or other institutions whose usual business includes lending money the accrued income from an annuity described under former paragraph 56(1)(d.1), or accrued income of certain life insurance policies (see Box 19 – Accrued income: Annuities) For more information on accrued interest on investment contracts, see Accrued interest. ...
Current CRA website
What is charitable?
To qualify under this test, your organization must show that: its purposes and activities provide a measurable benefit to the public the people who are eligible for benefits are either the public as a whole, or a significant section of it (the beneficiaries cannot be a restricted group or one where members share a private connection- this includes social clubs and professional associations) If your organization wants to limit its beneficiaries unreasonably, or offer an unreasonable benefit to a group or individual, it will not qualify for registration. ...
Current CRA website
International tax and non-resident enquiries
After your call is accepted by an automated response, you may hear a beep and experience a normal connection delay. ...
Current CRA website
Contact Information for Non-Residents and Deemed Residents of Canada
After your call is accepted by an automated response, you may hear a beep and experience a normal connection delay. ...
Current CRA website
Table of contents
After your call is accepted by an automated response, you may hear a beep and notice a normal connection delay. ...
GST/HST Interpretation
27 March 2000 GST/HST Interpretation 6511; 8210 - Application of the GST/HST to "GST/HST-free" Shopping in Canada for Non-resident Visitors
As requested, we acknowledge that the Canada Customs and Revenue Agency ("CCRA") issued two GST/HST Application Ruling/Interpretation letters dated December 8, 1997 and September 17, 1999 ("the Rulings") respectively, in connection with XXXXX for the provision of "GST/HST-free" shopping in Canada for non-resident visitors XXXXX[.] ...
Current CRA website
What is charitable?
To qualify under this test, your organization must show that: its purposes and activities provide a measurable benefit to the public the people who are eligible for benefits are either the public as a whole, or a significant section of it (the beneficiaries cannot be a restricted group or one where members share a private connection- this includes social clubs and professional associations) If your organization wants to limit its beneficiaries unreasonably, or offer an unreasonable benefit to a group or individual, it will not qualify for registration. ...
Current CRA website
Canada-U.S. Tax Convention – Arrangement signed on the exchange of Country-by-Country Reports
The arrangement implements the country-by-country reporting standard that the Organisation for Economic Co-operation and Development (OECD) developed in connection with the Base Erosion and Profit Shifting Action Plan adopted by the OECD and G20 countries. ...