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Compensation may not include an amount that:- relates to a period throughout which the individual is not resident in Canada, as defined in subsection 250(1); and- is not attributable to an office or employment in Canada or is exempt from tax in Canada under a tax treaty or convention; (b) a prescribed amount, which is referred to in this circular as prescribed compensation; and (c) remuneration for a period during which the individual is not a resident of Canada, but only to the extent that the remuneration is acceptable to the Minister of National Revenue. ...

Indexing and numbering of working papers SMED, ILBD, and the GST/HST Directorate have created a working paper numbering convention. ... For more information, go to Workload Referral procedures. 9.13.7 Referrals to excise tax If applicable, when an audit is completed, the auditor must send the excise WRT in an encrypted email, with the applicable excise standard naming convention format in the subject line, to their team leader, with a c.c. to the workload area of the tax audited. 9.14.0 For future use 9.15.0 Concurrent audits of related, associated, or affiliated corporations In certain situations it is more efficient to expand the audit of the principal corporation to include related, associated, or affiliated corporations. 9.15.1 Situations that may warrant concurrent audits Concurrent audits can be particularly efficient if: there are material inter-company transactions (material includes number and dollar amount) a subsidiary is dependent on the parent corporation the records of all corporations are standardized and at the same location the subsidiary's operations are similar in nature; compare different operating results to determine unusual trends (complete more detailed audit procedures, if necessary), or several corporations effectively operate as divisions. 9.15.2 Specialists For additional information on referrals and consultations with specialists, go to 9.2.11, Consultations with specialists, and 10.11.0, Referrals and consultations. 9.15.3 Restricting the audit scope In some cases, the audit scope of the related, associated, or affiliated corporation’s operations is restricted to a review and verification of only specific inter-company transactions, for example, transfers of assets. ...

Indexing and numbering of working papers SMED, ILBD, and the GST/HST Directorate have created a working paper numbering convention. ... For more information, go to Workload Referral procedures for GST / HST & Small and Medium Enterprises. 9.13.7 Referrals to excise tax If applicable, when an audit is completed, the auditor must send the excise WRT in an encrypted email, with the applicable excise standard naming convention format in the subject line, to their team leader, with a c.c. to the workload area of the tax audited. 9.14.0 For future use 9.15.0 Concurrent audits of related, associated, or affiliated corporations In certain situations it is more efficient to expand the audit of the principal corporation to include related, associated, or affiliated corporations. 9.15.1 Situations that may warrant concurrent audits Concurrent audits can be particularly efficient if: there are material inter-company transactions (material includes number and dollar amount) a subsidiary is dependent on the parent corporation the records of all corporations are standardized and at the same location the subsidiary's operations are similar in nature; compare different operating results to determine unusual trends (complete more detailed audit procedures, if necessary), or several corporations effectively operate as divisions. 9.15.2 Specialists For additional information on referrals and consultations with specialists, go to 9.2.11, Consultations with specialists, and 10.11.0, Leads and referrals. 9.15.3 Restricting the audit scope In some cases, the audit scope of the related, associated, or affiliated corporation’s operations is restricted to a review and verification of only specific inter-company transactions, for example, transfers of assets. ...

Line 54 – Other deductions to arrive at taxable income Enter other deductions, such as: prior year limited partnership, farming, or fishing losses (see Note); the $2,000 deduction allowed to a non-profit organization reporting income from property (subsection 149(5) deduction); and the amount of foreign income reported that is exempt from tax in Canada because of a tax treaty or convention (identify the exempt income amount, and the treaty or convention that applies). ... Tax Convention. Line 21 – (Part XII.2 tax amount) On this line, enter the amount from line 13, which is the amount of Part XII.2 tax you attribute to designated beneficiaries. ... Every non-resident person has to pay Canadian income tax of 25% under Part XIII of the Act, unless a tax treaty or convention provides a lower rate. ...

Line 54 – Other deductions to arrive at taxable income Enter other deductions, such as: prior year limited partnership, farming, or fishing losses (see Note); the $2,000 deduction allowed to a non-profit organization reporting income from property (subsection 149(5) deduction); and the amount of foreign income reported that is exempt from tax in Canada because of a tax treaty or convention (identify the exempt income amount, and the treaty or convention that applies). ... Tax Convention. Line 21 – (Part XII.2 tax amount) On this line, enter the amount from line 13, which is the amount of Part XII.2 tax you attribute to designated beneficiaries. ... Every non-resident person has to pay Canadian income tax of 25% under Part XIII of the Act, unless a tax treaty or convention provides a lower rate. ...

Line 54 – Other deductions to arrive at taxable income Enter other deductions, such as: prior-year limited partnership, farming, or fishing losses (see Note) the $2,000 deduction allowed to a non-profit organization reporting income from property (subsection 149(5) deduction) the amount of foreign income reported that is exempt from tax in Canada because of a tax treaty or convention (identify the exempt income amount, and the treaty or convention that applies) Note The unused portion of a farming or fishing loss incurred in a year can be carried back 3 years. ... Tax Convention. Line 21 – Part XII.2 tax amount On this line, enter the amount from line 13, which is the amount of Part XII.2 tax you attribute to designated beneficiaries. ... Every non-resident person has to pay Canadian income tax of 25% under Part XIII, unless a tax treaty or convention provides a lower rate. ...

Lines 37 to 43 – Other deductions to arrive at taxable income Enter other deductions, such as: previous year limited partnership, farming or fishing losses (see Note) the $2,000 deduction allowed to a non-profit organization reporting income from property (subparagraph 149(5)(f)(i) of the Act) the amount of foreign income reported that is exempt from tax in Canada because of a tax treaty or convention (identify the exempt income amount, and the treaty or convention that applies) Note The unused portion of a farming or fishing loss incurred in a year can be carried back 3 years. ... Tax Convention. Line 21 – Part XII.2 tax amount On this line, enter the amount from line 13, which is the amount of Part XII.2 tax you attribute to designated beneficiaries. ... Every non-resident person has to pay Canadian income tax of 25% under Part XIII, unless a tax treaty or convention provides a lower rate. ...

Examples include: restaurants and drive-in restaurants fast food outlets or "quick service" outlets takeout and home delivery outlets pubs, taverns, bars and lounges cafeterias and dining rooms lunch counters, coffee shops and snack bars mobile canteens catering services hotels, motels and lodging houses private or social clubs, and similar places or establishments where prepared food products are provided convention centres sports arenas and stadiums meeting halls and union halls Royal Canadian Legion halls passenger transportation vehicles of any type wherein food and/or beverages are provided for a separate consideration any eating facility within a business entity, for example, a lunch counter within a retail department store Separate eating establishment 139. ...

Related forms and publications Forms NRTA1 – Authorization for Non-Resident Tax Exemption RC96 – Lifelong Learning Plan (LLP) Request to Withdraw Funds from an RRSP RC249 – Post-Death Decline in the Value of a RRIF, an Unmatured RRSP and Post-Death Increase or Decline in the Value of a PRPP T1036 – Home Buyers' Plan (HBP) Request to Withdraw Funds form an RRSP T1090 – Death of a RRIF Annuitant – Designated Benefit T2019 – Death of an RRSP Annuitant – Refund of Premiums or Joint Designation on the Death of a PRPP Member T2030 – Direct Transfer Under Subparagraph 60(l)(v) T2033 – Direct Transfer Under Subsection 146.3(14.1), 147.5(21) or 146(21), or Paragraph 146(16)(a) or 146.3(2)(e) T2151 – Direct Transfer of a Single Amount Under Subsection 147(19) or Section 147.3 T2205 – Amounts from a Spousal or Common-law Partner RRSP, RRIF or SPP to Include in Income T2220 – Transfer from an RRSP, RRIF, PRPP, or SPP to Another RRSP, RRIF, PRPP or SPP on Breakdown of Marriage or Common-law Partnership T3RET – T3 Trust Income Tax and Information Return T3012A – Tax Deduction Waiver on the Refund of your Unused RRSP, PRPP, or SPP Contributions from your RRSP T4RIF – Statement of Income from a Registered Retirement Income Fund T4RSP – Statement of RRSP Income Guides RC4112 – Lifelong Learning Plan (LLP) Includes Form RC96 RC4157 – Deducting Income Tax on Pension and Other Income, and Filing the T4A Slip and Summary T4013 – T3 Trust Guide T4015 – T5 Guide – Return of Investment Income T4040 – RRSPs and Other Registered Plans for Retirement T4061 – NR4 – Non-Resident Tax Withholding, Remitting, and Reporting Information sheets RC4177 – Death of an RRSP Annuitant or a PRPP Member RC4178 – Death of a RRIF Annuitant RC4460 – Registered Disability Savings Plan Interpretation bulletins and income tax folios IT-320 – Qualified Investments – Trusts Governed by Registered Retirement Savings Plans, Registered Education Savings Plans and Registered Retirement Income Funds IT-500 – Registered Retirement Savings Plans – Death of an Annuitant IT-528 – Transfers of Funds Between Registered Plans S5-F1-C1 – Determining an Individual's Residence Status Information circulars IC07-1 – Taxpayer Relief Provisions IC72-22 – Registered Retirement Savings Plans IC76-12 – Applicable rate of part XIII tax on amounts paid or credited to persons in countries with which Canada has a tax convention IC77-16 – Non-Resident Income Tax IC78-10 – Books and Records Retention/Destruction IC78-18 – Registered Retirement Income Funds IC82-2 – Social Insurance Number Legislation that Relates to the Preparation of Information Slips IC97-2 – Customized Forms For more information What if you need help? ...

Such service must be service in Canada or service outside Canada directly related to the earning by the employer of income that is taxable in Canada or would be taxable except for an exempting provision of the Act or a Convention. ...