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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. ...
21 January 2010 GST/HST Ruling 111598 - Whether a Financial Instrument -- summary under Paragraph (f)
We have not established a direct link or connection between the Offset and any underlying commodity. ...
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. ...
Current CRA website
and Deemed Residents of Canada
After your call is accepted by an automated response, you may hear a beep and notice 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. ...