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The program provides GST/HST rebates to convention sponsors, organizers and exhibitors, for the GST/HST paid on certain properties and/or services used during conventions held in Canada In certain cases, a rebate may also be available for Quebec sales tax (QST) paid on purchases for a foreign convention. ... Rebate eligibility You may be eligible for a rebate under the FCTIP if you are: A sponsor of a foreign convention An organizer of a foreign convention and you are not registered for the GST/HST A non-resident exhibitor at any convention and you are not registered for the GST/HST Learn more: GST/HST and QST rebate for sponsors of foreign conventions, organizers of foreign conventions and non-resident exhibitors. ... Paying or crediting a GST/HST rebate to a client If you are a GST/HST registrant, you can choose to pay or credit the rebate amount payable under the FCTIP if one of the following applies to you: You are an organizer of a foreign convention and you supply convention facilities and/or related convention supplies to the sponsor of the convention You are an operator of a convention facility who is not an organizer of the foreign convention and you supply convention facilities and/or related convention supplies to either of the following: A sponsor of a foreign convention An organizer of a foreign convention that is not registered for the GST/HST You are not an organizer of the foreign convention and you supply short-term accommodation or camping accommodation to either of the following: A sponsor of a foreign convention An organizer of a foreign convention that is not registered for the GST/HST Canadian suppliers cannot pay or credit the GST/HST and/or the QST to non-resident exhibitors. ...

GST386 Rebate Application for Conventions Download instructions for fillable PDFs You must download the accessible fillable PDF to your computer. ... Download and save the PDF to your computer Open the downloaded PDF in Acrobat Reader 10 or later Fill out this form if you are a sponsor of a foreign convention, or an organizer of a foreign convention that is not registered for GST/HST, or a non-resident convention exhibitor that is not registered for GST/HST and you want to claim the Convention rebate of the GST/HST and QST paid on a convention facility and related convention supplies. ...

RC4160 Rebate for Tour Packages, Foreign Conventions, and Non-Resident Exhibitor Purchases Notice to the reader This publication was cancelled as of 2016-07-07 and replaced with Foreign Convention and Tour Incentive Program. ... Complete package: GST115 GST/HST Refund Application for Tour Packages GST386 Rebate Application for Conventions RC4160 Rebate for Tour Packages, Foreign Conventions, and Non-Resident Exhibitor Purchases Date modified: 2014-09-26 ...

Income Tax Convention (1980) Summary policy Date September 3, 2003 Reference number CSP-C14 Key words Canada-U.S. Income Tax Convention (1980) Policy statement The Canada-United States Income Tax Convention (1980) is an agreement that allows residents of the two countries to avoid double taxation on income and on capital. ... Income Tax Convention (1980), Article XXI Date modified: 2003-10-31 ...

Income Tax Convention (1980) Summary policy Date September 3, 2003 Reference number CSP-C14 Key words Canada-U.S. Income Tax Convention (1980) Policy statement The Canada-United States Income Tax Convention (1980) is an agreement that allows residents of the two countries to avoid double taxation on income and on capital. ... Income Tax Convention (1980), Article XXI Page details Date modified: 2003-10-31 ...

Change to withholding rate on dividends in the Canada-Chile Tax Convention Effective January 1, 2000, the withholding rate on direct dividends described in subparagraph 2 (a) of Article 10 of the Canada-Chile Tax Convention has been lowered from 10 percent to 5 percent. This change occurs as a result of the "Most Favoured Nation" provision in the Protocol to the Convention and has been confirmed by Chile. ...

Change to withholding rate on dividends in the Canada-Chile Tax Convention Effective January 1, 2000, the withholding rate on direct dividends described in subparagraph 2 (a) of Article 10 of the Canada-Chile Tax Convention has been lowered from 10 percent to 5 percent. This change occurs as a result of the "Most Favoured Nation" provision in the Protocol to the Convention and has been confirmed by Chile. ...

RC4160 Rebate for Tour Packages, Foreign Conventions, and Non-Resident Exhibitor Purchases Notice to the reader This publication was cancelled as of 2016-07-07 and replaced with Foreign Convention and Tour Incentive Program. Last update: 2014-09-26 Complete package: GST115 GST/HST Refund Application for Tour Packages GST386 Rebate Application for Conventions Report a problem or mistake on this page Thank you for your help! ...

Canada- Switzerland Agreement concerning the recognition of social security arrangements for the purposes of Article 27(4) of the Canada-Switzerland Tax Convention In limited circumstances, Article 27(4) of the Canada-Switzerland Tax Convention (the "Convention") provides relief for certain contributions to a foreign pension plan for short-term transfer of employees. ... The competent authorities for Canada and Switzerland have agreed that for the purposes of Article 27(4) of the Convention, in addition to employer-sponsored pension plans in the case of Canada, and occupational benefit plans in the case of Switzerland, the term “pension plan” is understood to include a pension plan created under the social security systems of Canada and Switzerland: In the case of Canada: Canada Pension Plan (CPP); and Quebec Pension Plan (QPP). ...

Canada-New Zealand Income Tax Convention – Mode of Application regarding Article 10 (Dividends) As provided in paragraph 3, of Article 10 (Dividends) of the Canada-New Zealand Income Tax Convention, Competent Authorities of Canada and New Zealand have established the following Mode of Application: 1. Paragraph 3 of Article 10 of the Convention will apply to exempt dividends from source taxation where the dividends are paid to the other Contracting State or a political subdivision or local authority thereof or to any wholly-owned agency or instrumentality of that State, political subdivision or local authority that performs functions of a governmental nature, which has been approved by the competent authorities in accordance with Article 10 of the Convention, provided that the recipient together with any related entities own less than 10 per cent of the voting power or value of the payer of the dividend. 2. ...