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Miscellaneous severed letter

22 July 1987 Income Tax Severed Letter 5-3586 - [Articles IV and XXI of the Canada-U.S. Income Tax Convention, 1980 (the "Convention")]

Income Tax Convention, 1980 (the "Convention")] T.B. Kuss (613) 957-2120 July 22, 1987 Dear Sirs: Re: Articles IV and XXI of the Canada-U.S. Income Tax Convention, 1980 (the "Convention") This is in reply to your letter of July 2, 1987 regarding the above- referenced subject. ...
Miscellaneous severed letter

25 March 1991 Income Tax Severed Letter 910104 - [Article XIII(9) of the Canada-United States Income Tax Convention, 1980 (the "Convention")]

25 March 1991 Income Tax Severed Letter 910104- [Article XIII(9) of the Canada-United States Income Tax Convention, 1980 (the "Convention")] Revenue Canada Taxation Head Office G. Arsenault (613) 957-2126 Attention XXXX Mar 25 1991 Dear Sirs: Re: Article XIII(9) of the Canada-United States Income Tax Convention, 1980 (the "Convention") This is in reply to your letter dated January 11, 1991 whereby you requested our views concerning whether a farm owned by a resident of the United States would constitute "an asset that on September 30, 1980 formed part of the business property of a permanent establishment situated in [Canada]" within the meaning of subparagraph (c) of paragraph 9 of Article XIII of the Convention. ... Paragraph 1 of Article V of the Convention expressly recognizes that a person may have a permanent establishment in a Contracting State where the business is only partly carried on. ...
Miscellaneous severed letter

2 November 1989 Income Tax Severed Letter 7-4015 - Canada-U.S. Income Tax Convention (1980) (the “new treaty”) vs. Canada-U.S. Income Tax Convention (1942) (the “old treaty”)

Income Tax Convention (1980) (the “new treaty”) vs. Canada-U.S. Income Tax Convention (1942) (the “old treaty”) Unedited CRA Tags none This is in response to your memorandum of June 9, 1989. ...
Old website (cra-arc.gc.ca)

Registrant Organizers and Convention Facility Operators: Paying and Crediting the Rebate Amount for Foreign Conventions

"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. ... "Organizer" means the person who acquires the convention facility or related convention supplies and who organizes the foreign convention for the sponsor. ... Rebate for foreign conventions Sponsors and non-registered organizers of foreign conventions can recover the full amount of the GST/HST that they pay on the convention facility and related convention supplies. ...
Current CRA website

GST/HST and QST rebate for sponsors of foreign conventions, organizers of foreign conventions, and non-resident exhibitors

GST/HST and QST rebate for sponsors of foreign conventions, organizers of foreign conventions, and non-resident exhibitors Notices to reader The information on this page replaces the information in Guide RC4160, Rebate for Tour Packages, Foreign Conventions, and Non-Resident Exhibitor Purchases. ... See example – Calculation of the FCTIP rebate for the sponsor of a foreign convention Example – Calculation of the FCTIP rebate for the sponsor of a foreign convention The following chart shows the rebate for the sponsor of a foreign convention held in Alberta. ... What to do if you choose to credit or pay the GST/HST rebate for convention If you are registered for the GST/HST and have made a supply of a convention facility, related convention supplies, or short-term or camping accommodation to a sponsor or non-registered organizer of a foreign convention, you can choose to credit or pay the rebate amount payable under the FCTIP to the sponsor or non-registered organizer of the foreign convention. ...
Current CRA website

GST/HST and QST rebate for sponsors of foreign conventions, organizers of foreign conventions, and non-resident exhibitors

GST/HST and QST rebate for sponsors of foreign conventions, organizers of foreign conventions, and non-resident exhibitors Notices to reader The information on this page replaces the information in Guide RC4160, Rebate for Tour Packages, Foreign Conventions, and Non-Resident Exhibitor Purchases, and as a result, this guide has been eliminated. ... Example – Calculation of the rebate for the sponsor of a foreign convention The following chart shows the rebate for the sponsor of a foreign convention held in Alberta. ... Paying or crediting a GST/HST rebate for foreign conventions If you are a GST/HST registrant and have supplied a convention facility, related convention supplies, or short-term or camping accommodation to a sponsor or non-registered organizer of a foreign convention, you can choose to pay or credit the rebate amount payable under the FCTIP to the sponsor or non-registered organizer of the foreign convention. ...
Old website (cra-arc.gc.ca)

GST/HST and QST rebate for sponsors of foreign conventions, organizers of foreign conventions, and non-resident exhibitors

Determine what is an eligible expense for the rebate A non-resident sponsor or a non-registered organizer of a foreign convention may claim a rebate for the GST/HST and the QST paid for: convention facilities related convention supplies A non-resident exhibitor who is not registered for the GST/HST may claim the FCTIP rebate for the GST/HST and/or the QST paid for: the rental of exhibition space at foreign and domestic conventions when rented from a GST/HST registrant that is not the sponsor of the convention related convention supplies other than food, beverages, or items purchased under a contract for catering, acquired from a GST/HST registrant that is not the sponsor of the convention or imported or brought into a participating province Note Non-resident exhibitors who are not registered for the GST/HST do not pay the tax on exhibition space rented from the sponsor of a convention (whether foreign or domestic), or on related convention supplies (other than food, beverages, or items purchased under a contract for catering) purchased from the sponsor. ... See example- Calculation of the FCTIP rebate for the sponsor of a foreign convention Example- Calculation of the FCTIP rebate for the sponsor of a foreign convention The following chart shows the rebate for the sponsor of a foreign convention held in Alberta. ... What to do if you choose to credit or pay the GST/HST rebate for convention If you are registered for the GST/HST and have made a supply of a convention facility, related convention supplies, or short-term or camping accommodation to a sponsor or non-registered organizer of a foreign convention, you can choose to credit or pay the rebate amount payable under the FCTIP to the sponsor or non-registered organizer of the foreign convention. ...
Old website (cra-arc.gc.ca)

Foreign Convention and Tour Incentive Program - Sponsors of Domestic Conventions: Application of the GST/HST to Admissions Sold to Non-Residents

This info sheet does not apply to foreign conventions. For more information on foreign conventions, see GST/HST Info Sheet GI-029, Foreign Convention and Tour Incentive Program – Sponsors of Foreign Conventions: What is a Foreign Convention and Rebate for Purchases. ... "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. "Domestic convention" means a convention that is not a foreign convention. ...
Current CRA website

Foreign Convention and Tour Incentive Program - Sponsors of Domestic Conventions: Application of the GST/HST to Admissions Sold to Non-Residents

This info sheet does not apply to foreign conventions. For more information on foreign conventions, see GST/HST Info Sheet GI-029, Foreign Convention and Tour Incentive Program – Sponsors of Foreign Conventions: What is a Foreign Convention and Rebate for Purchases. ... "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. "Domestic convention" means a convention that is not a foreign convention. ...
Old website (cra-arc.gc.ca)

Foreign Convention and Tour Incentive Program - Non Registered Organizers of Foreign Conventions: Rebate for Purchases

This info sheet explains how non-registered organizers of foreign conventions can claim a rebate of the GST/HST paid on convention facilities and related convention supplies. ... "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. ... "Organizer" means the person who acquires the convention facility or related convention supplies, and who organizes the convention for the sponsor. ...

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