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"); a federal or provincial government employee and you were either resident of Canada just before being posted abroad or you received a representation allowance for 2009; a person working under a Canadian International Development Agency (CIDA) assistance program, if you were a resident of Canada at any time during the three month period just before you began your duties abroad; a person who, under a tax treaty, agreement or convention between Canada and another country, is exempt from tax on 90% or more of your income from all sources in your new country of residence because of your relationship to a resident (including a deemed resident) of Canada; or a dependent child of one of the first four persons described above and your net world income in 2009 was not more than the basic personal amount (see line 300) in Canadian dollars. ...

; a federal or provincial government employee and you were either a resident of Canada just before being posted abroad or you received a representation allowance for 2014; a person working under a Canadian International Development Agency (CIDA) assistance program if you were a resident of Canada at any time during the three month period just before you began your duties abroad; a person who, under a tax treaty, agreement, or convention between Canada and another country, is exempt from tax in that other country on 90% or more of your income from all sources because of your relationship to a resident (including a deemed resident) of Canada; or a dependent child of one of the first four persons described earlier in this section and your net world income in 2014 was not more than the basic personal amount (see line 300) in Canadian dollars. ...

; a federal or provincial government employee and you were either a resident of Canada just before being posted abroad or you received a representation allowance for 2012; a person working under a Canadian International Development Agency (CIDA) assistance program if you were a resident of Canada at any time during the three month period just before you began your duties abroad; a person who, under a tax treaty, agreement, or convention between Canada and another country, is exempt from tax in that other country on 90% or more of your income from all sources because of your relationship to a resident (including a deemed resident) of Canada; or a dependent child of one of the first four persons described earlier in this section and your net world income in 2012 was not more than the basic personal amount (see line 300) in Canadian dollars. ...

; a federal or provincial government employee and you were either a resident of Canada just before being posted abroad or you received a representation allowance for 2013; a person working under a Canadian International Development Agency (CIDA) assistance program if you were a resident of Canada at any time during the three month period just before you began your duties abroad; a person who, under a tax treaty, agreement, or convention between Canada and another country, is exempt from tax in that other country on 90% or more of your income from all sources because of your relationship to a resident (including a deemed resident) of Canada; or a dependent child of one of the first four persons described earlier in this section and your net world income in 2013 was not more than the basic personal amount (see line 300) in Canadian dollars. ...

; a federal or provincial government employee and you were either a resident of Canada just before being posted abroad or you received a representation allowance for 2011; a person working under a Canadian International Development Agency (CIDA) assistance program if you were a resident of Canada at any time during the three month period just before you began your duties abroad; a person who, under a tax treaty, agreement, or convention between Canada and another country, is exempt from tax in that other country on 90% or more of your income from all sources because of your relationship to a resident (including a deemed resident) of Canada; or a dependent child of one of the first four persons described earlier in this section and your net world income in 2011 was not more than the basic personal amount (see line 300) in Canadian dollars. ...

GST/HST forms GST59, GST/HST Return for Imported Taxable Supplies, Qualifying Consideration, and Internal and External Charges GST111, Financial Institution GST/HST Annual Information Return GST303, Application to Offset Taxes by Refunds or Rebates GST507, Third Party Authorization and Cancellation of Authorization for GST/HST Rebates RC79, Deposit Advice RC145, Request to Close Business Number Program Accounts RC151, GST/HST Credit Application for Individuals Who Become Residents of Canada RC193, Service-Related Complaint RC4288, Request for Taxpayer Relief- Cancel or Waive Penalties or Interest RC4607, GST/HST Pension Entity Rebate Application and Election RC4616, Election or Revocation of an Election for Closely Related Corporations and/or Canadian Partnerships to Treat Certain Taxable Supplies as Having Been Made for Nil Consideration for GST/HST Purposes RC4617, Election and Schedule to a Return for Simplified Reporting of Specified Housing Supplies RC7190-WS, GST190 Calculation Worksheet RC7207, GST/HST Rebate Application and Election for GST/HST and QST Purposes for Pension Entities that are Selected Listed Financial Institutions RC7207-1, QST Rebate Application and Election for Pension Entities that are Selected Listed Financial Institutions for GST/HST Purposes Only RC7291, GST/HST and QST Annual Information Return for Selected Listed Financial Institutions RC7321, Delegation of Authority for Certain Selected Listed Financial Institutions RC7345, Request to Close Business Number Program Accounts for Certain Selected Listed Financial Institutions GST/HST guides RC4022, General Information for GST/HST Registrants RC4027, Doing Business in Canada- GST/HST Information for Non-Residents RC4028, GST/HST New Housing Rebate RC4034, GST/HST Public Service Bodies' Rebate RC4036, GST/HST Information for the Travel and Convention Industry RC4052, GST/HST Information for the Home Construction Industry RC4058, Quick Method of Accounting for GST/HST RC4082, GST/HST Information for Charities RC4231, GST/HST New Residential Rental Property Rebate RC4419, Financial Institution GST/HST Annual Information Return RC7219, GST/HST and QST Annual Information Return for Selected Listed Financial Institutions GST/HST info sheets GI-188, New Brunswick and Newfoundland and Labrador HST Rate Increases – Sales and Rentals of Non-residential Real Property GI-189, New Brunswick and Newfoundland and Labrador HST Rate Increases – Information for Non-registrant Builders GI-190, New Brunswick and Newfoundland and Labrador HST Rate Increases – Sales and Rentals of New Housing GI-191, New Brunswick and Newfoundland and Labrador HST Rate Increases – Stated Price Net of the GST/HST New Housing Rebate GI-192, Prince Edward Island HST Rate Increase – Sales and Rentals of Non-residential Real Property GI-193, Prince Edward Island HST Rate Increase – Information for Non-registrant Builders GI-194, Prince Edward Island HST Rate Increase – Sales and Rentals of New Housing GI-195, Prince Edward Island HST Rate Increase – Stated Price Net of the GST/HST New Housing Rebate GST/HST notices NOTICE300, Déline First Nation Ratification of their Final Self-Government Agreement NOTICE301, Prince Edward Island HST Rate Increase – Questions and Answers on General Transitional Rules for Personal Property and Services NOTICE302, Prince Edward Island HST Rate Increase – Questions and Answers on Housing Rebates and Transitional Rules for Housing and Other Real Property Situated in Prince Edward Island GST/HST policy statements P-255, Late-filed Section 156 Elections and Revocations All GST/HST, excise duty and excise taxes and special levies publications can be found on the CRA website at cra.gc.ca/gsthsttech, at cra.gc.ca/etsl and at cra.gc.ca/exciseduty. ...

GST/HST forms GST21, Election or Revocation of an Election to Have the Joint Venture Operator Account for GST/HST GST23, Election and Revocation of the Election by a Public Sector Body (Other than a Charity) to Have its Exempt Memberships Treated as Taxable Supplies GST30, Election for Passenger Vehicles or Aircraft to be Deemed to be Used Exclusively in Non-Commercial Activities GST106, Information on Claims Paid or Credited for Foreign Conventions and Tour Packages GST303, Application to Offset Taxes by Refunds or Rebates GST494, Goods and Services Tax/Harmonized Sales Tax (GST/HST) Final Return for Selected Listed Financial Institutions GST497, Election Under the Special Attribution Method for Selected Listed Financial Institutions and Notice of Revocation GST523-1, Non-profit organizations – Government Funding GST528, Authorization to Use an Export Distribution Centre Certificate RC4616, Election or Revocation of an Election for Closely Related Corporations and/or Canadian Partnerships to Treat Certain Taxable Supplies as Having Been Made for Nil Consideration for GST/HST Purposes RC4617, Election and Schedule to a Return for Simplified Reporting of Specified Housing Supplies RC7207-1, QST Rebate Application and Election for Pension Entities that are Selected Listed Financial Institutions for GST/HST Purposes Only RC7294, GST/HST and QST Final Return for Selected Listed Financial Institutions GST/HST guides RC542, Changes affecting your GST/HST return RC4034, GST/HST Public Service Bodies' Rebate GST/HST info sheets GI-172, Public Service Bodies' Rebate for Charities Resident Only in British Columbia GI-173, Public Service Bodies' Rebate for Charities Resident Only in New Brunswick GI-174, Public Service Bodies' Rebate for Charities Resident Only in Newfoundland and Labrador GI-175, Public Service Bodies' Rebate for Charities Resident Only in Nova Scotia GI-176, Public Service Bodies' Rebate for Charities Resident Only in Ontario GI-177, Public Service Bodies' Rebate for Charities Resident Only in Prince Edward Island GI-178, Public Service Bodies' Rebate for Charities Resident in One or More Non participating Provinces GI-179, Public Service Bodies' Rebate for Charities Resident in Two or More Provinces, at Least One of Which Is a Participating Province GI-180, Public Service Bodies' Rebate for Qualifying Non profit Organizations Resident Only in British Columbia GI-181, Public Service Bodies' Rebate for Qualifying Non-profit Organizations Resident Only in New Brunswick GI-182, Public Service Bodies' Rebate for Qualifying Non-profit Organizations Resident Only in Newfoundland and Labrador GI-183, Public Service Bodies' Rebate for Qualifying Non- profit Organizations Resident Only in Nova Scotia GI-184, Public Service Bodies' Rebate for Qualifying Non profit Organizations Resident Only in Ontario GI-185, Public Service Bodies' Rebate for Qualifying Non-profit Organizations Resident Only in Prince Edward Island GI-186, Public Service Bodies' Rebate for Qualifying Non-profit Organizations Resident in One or More Non-participating Provinces GI-187, Public Service Bodies' Rebate for Qualifying Non-profit Organizations Resident in Two or More Provinces, at Least One of Which Is a Participating Province GST/HST memoranda 3.5, Application of GST/HST to Other Taxes, Duties, and Fees 5.3, Exempt Legal Services (revised) 13.2, Rebates – Legal Aid (revised) 16.4, Anti-avoidance Rules (revised) 18.3, GST/HST Relief for: Foreign Representatives, Diplomatic Missions, Consular Posts, International Organizations; and International Bridge and Tunnel Authorities GST/HST notices Notice293, Tla'amin Nation- Ratification of Final Agreement Notice294, Questions and Answers on Simplified Reporting of Specified Housing Supplies Notice295, Questions and Answers on the Proposed GST/HST Treatment of Insulin Pens and Insulin Pen Notice296, Questions and Answers on the Proposed GST/HST Treatment of Intermittent Urinary Catheters Excise forms B200, Excise Tax Return B241, Excise Tax Return- Broker B243, Excise Tax Return- Insured B256, Excise Act, 2001 – Application for Refund B261, Excise Duty Return – Duty Free Shop B262, Excise Duty Return – Excise Warehouse Licensee B263, Excise Duty Return – Licensed User B264, Excise Duty Return – Special Excise Warehouse Licensee B265, Excise Duty Return – Wine Licensee B266, Excise Duty Return – Spirits Licensee B267, Excise Duty Return – Tobacco Licensee B270, Excise Act 2001 – Excise Duty Return- Non-Licensee B271, Excise Duty Return – Tobacco Dealer B284, Election or Revocation of the Election for Semi-Annual Reporting E60, Tobacco Products Export Form E681, Excise Act 2001 – Refund Claim on Exported Tobacco Products K50B, Excise Duty Return- Brewer N10, Excise Act – Application for Refund/Drawback N15, Excise Tax Act – Application for Refund/Rebate N15-1, Excise Tax Act – Application for Refund/Rebate, Supplementary Information XE8, Application for Refund of Federal Excise Tax on Gasoline Excise duty notices EDN23, Issuance of Age and Origin Certificates (revised) EDN32, Federal Excise Stamp Mandatory on Tobacco Products as of July 1, 2012 (revised) EDN41, Budget 2016 – Enhancing Certain Security and Collection Provisions in the Excise Act, 2001 Excise taxes and special levies notices ETSL77, Budget 2016 – Restricting the Relief of Excise Tax on Diesel Fuel and Aviation Fuel Air travellers security charge forms B248, Registration Form Under the Provisions of the Air Travellers Security Charge Act B249, Air Travellers Security Charge Return B254, Air Travellers Security Charge Act – Application for Refund All GST/HST, excise duty and excise taxes and special levies publications can be found on the CRA website at www.cra.gc.ca/gsthsttech, at www.cra.gc.ca/etsl and at www.cra.gc.ca/exciseduty. ...

With respect to (b) above, the non-resident individual may be entitled to relief from Canadian income taxation under a relevant tax convention between Canada and the individual's country of residence at the time the stock option is exercised. ...

Non-residents electing under Section 217- If you are a former resident of Canada, report employment income from a Canadian resident for services performed outside Canada if, under a tax treaty or international convention, the income is exempt from tax in your new country of residence. ...

; a federal or provincial government employee and you were either resident of Canada just before being posted abroad or you received a representation allowance for 2010; a person working under a Canadian International Development Agency (CIDA) assistance program, if you were a resident of Canada at any time during the three month period just before you began your duties abroad; a person who, under a tax treaty, agreement or convention between Canada and another country, is exempt from tax on 90% or more of your income from all sources in your new country of residence because of your relationship to a resident (including a deemed resident) of Canada; or a dependent child of one of the first four persons described earlier in this section and your net world income in 2010 was not more than the basic personal amount (see line 300) in Canadian dollars. ...