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Archived CRA website

ARCHIVED - Registered Charities Newsletter - Autumn 1996 - Special Release

Charitable Donations and the Canada-United States Income Tax Convention The Canada-United States Income Tax Convention (1980), referred to here as "the Treaty," is an agreement that allows residents of the two countries to avoid double taxation on income and on capital. ...
Scraped CRA Website

ARCHIVED - Registered Charities Newsletter - Autumn 1996 - Special Release

Charitable Donations and the Canada-United States Income Tax Convention The Canada-United States Income Tax Convention (1980), referred to here as "the Treaty," is an agreement that allows residents of the two countries to avoid double taxation on income and on capital. ...
Old website (cra-arc.gc.ca)

Required Withholding From Amounts Paid to Non Residents Providing Services in Canada

This submission must provide information as to the applicability of the treaty article of the income tax convention of the country of residence of the employee. ... Article XV of the 1980 Canada-United States Income Tax Convention (the Convention) is used for illustrative purposes. ¶ 92. ... Income tax conventions or treaties ¶ 98. Canada reserves the right to tax income earned within its boundaries. ...
Scraped CRA Website

Required Withholding from Amounts Paid to Non-Residents Providing Services in Canada

This submission must provide information as to the applicability of the treaty article of the income tax convention of the country of residence of the employee. ... Article XV of the 1980 Canada-United States Income Tax Convention (the Convention) is used for illustrative purposes. ¶ 92. ... Income tax conventions or treaties ¶ 98. Canada reserves the right to tax income earned within its boundaries. ...
Current CRA website

Required Withholding from Amounts Paid to Non-Residents Providing Services in Canada

This submission must provide information as to the applicability of the treaty article of the income tax convention of the country of residence of the employee. ... Article XV of the 1980 Canada-United States Income Tax Convention (the Convention) is used for illustrative purposes. ¶ 92. ... Income tax conventions or treaties ¶ 98. Canada reserves the right to tax income earned within its boundaries. ...
Current CRA website

Required Withholding from Amounts Paid to Non-Residents Providing Services in Canada

This submission must provide information as to the applicability of the treaty article of the income tax convention of the country of residence of the employee. ... Article XV of the 1980 Canada-United States Income Tax Convention (the Convention) is used for illustrative purposes. ¶ 92. ... Income tax conventions or treaties ¶ 98. Canada reserves the right to tax income earned within its boundaries. ...
Current CRA website

Income Tax Audit Manual

Tax conventions are a bridge between two independent taxing systems. Each taxing system is developed independently for internal legal purposes. ... The terms “tax treaty” and “tax convention” mean the same thing. A protocol is simply an addition to an existing treaty. ... Notwithstanding the provisions of a convention or the Act giving the convention the force of law in Canada, it is hereby declared that the law of Canada is that, to the extent that a term in the convention is (a) not defined in the convention. ...
Current CRA website

When to register for and start charging the GST/HST

You sponsor (host) a convention in Canada and more than 25% of the attendees are residents of Canada. ... Taxable supply Permanent establishment Supply Zero-rated supplies Associated person Small supplier Goodwill Capital property Exempt supplies Convention Page details Date modified: 2023-12-21 ...
Old website (cra-arc.gc.ca)

Guidance on enhanced financial accounts information reporting

Tax Convention 3.43 Plans or arrangements established in Canada described in paragraph 3 of Article XVIII (Pensions and Annuities) of the Convention between Canada and the United States with Respect to Taxes on Income and on Capital include superannuation, pension, or other retirement arrangements. ... "In trust for" accounts 6.52 Many financial institutions open accounts under an "in trust for" (ITF) convention but there is no consistent industry approach to ITF account naming conventions. ... The financial institution opens the account using the ITF naming convention. ...
Current CRA website

Definitions for GST/HST

Convention Convention means a formal meeting or assembly that is not open to the general public. ... Convention facility Convention facility means any real property that is rented by the sponsor or organizer of a convention for use exclusively as the site for the convention. ... An in-house planner can be a sponsor of a convention if they organize an event that qualifies as a convention. ...

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