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Old website (cra-arc.gc.ca)

International and non-resident forms

List of International and non residents forms Form Title/Description Related Information, Forms, Guides 5013-D1 T1 General- Federal Worksheet- Non-Residents and Deemed Residents of Canada 5013-G, General Income Tax and Benefit Guide for Non-Residents and Deemed Residents of Canada 5013-R T1 General- Income Tax and Benefit Return for Non-Residents and Deemed Residents of Canada 5013-G, General Income Tax and Benefit Guide for Non-Residents and Deemed Residents of Canada 5013-SA T1 General- Schedule A- Statement of World Income- Non-Residents of Canada 5013-G, General Income Tax and Benefit Guide for Non-Residents and Deemed Residents of Canada 5013-SB T1 General- Schedule B- Allowable Amount of Non-Refundable Tax Credits- Non-Residents of Canada 5013-G, General Income Tax and Benefit Guide for Non-Residents and Deemed Residents of Canada 5013-SC T1 General- Schedule C- Electing Under Section 217 of the Income Tax Act- Non-Residents of Canada 5013-G, General Income Tax and Benefit Guide for Non-Residents and Deemed Residents of Canada T1287 Application by a Non-Resident of Canada (Individual) for a Reduction in the Amount of Non-Resident Tax Required to be Withheld on Income Earned From Acting in a Film or Video Production Film and Media Tax Credits T1288 Application by a Non-resident of Canada (Corporation) for a Reduction in the Amount of Non-Resident Tax Required to be Withheld on Income Earned From Acting in a Film or Video Production Film and Media Tax Credits NR301 Declaration of Eligibility for Benefits (reduced tax) under a Tax Treaty for a Non-Resident Person IC76-12, Applicable rate of part XIII tax on amounts paid or credited to persons in countries with which Canada has a tax convention NR302 Declaration of Eligibility for Benefits (reduced tax) under a Tax Treaty for a Partnership with Non-Resident partners IC76-12, Applicable rate of part XIII tax on amounts paid or credited to persons in countries with which Canada has a tax convention NR303 Declaration of Eligibility for Benefits (reduced tax) Under a Tax Treaty for a Hybrid Entity IC76-12, Applicable rate of part XIII tax on amounts paid or credited to persons in countries with which Canada has a tax convention NR4 Statement of Amounts Paid or Credited to Non-Residents of Canada T4061- NR4- Non-Resident Tax Withholding, Remitting, and Reporting NR4-OAS Statement of Old Age Security Pension Paid or Credited to Non-Residents of Canada T4155, Old Age Security Return of Income Guide for Non-Residents 5013-G, General Income Tax and Benefit Guide for Non-Residents and Deemed Residents of Canada NR4SUM Summary of Amounts Paid or Credited to Non-Residents of Canada T4061, NR4- Non-Resident Tax Withholding, Remitting, and Reporting NR5 Application by a Non-Resident of Canada for a Reduction in the Amount of Non-Resident Tax Required to be Withheld 5013-G, General Income Tax and Benefit Guide for Non-Residents and Deemed Residents of Canada T4145, Electing Under Section 217 of the Income Tax Act NR6 Undertaking to File an Income Tax Return by a Non-Resident Receiving Rent from Real or Immovable Property or Receiving a Timber Royalty T4144, Income Tax Guide for Electing Under Section 216 T1159, Income Tax Return for Electing Under Section 216 T4036, Rental Income- Includes Form T776 NR601 Non-Resident Ownership Certificate- Withholding Tax 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 T4061, NR4- Non-Resident Tax Withholding, Remitting, and Reporting NR602 Non-Resident Ownership Certificate- No Withholding Tax 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 T4061, NR4- Non-Resident Tax Withholding, Remitting, and Reporting NR603 Remittance of Non-Resident Tax on Income from Film or Video Acting Services Film and Media Tax Credits NR7-R Application for Refund of Part XIII Tax Withheld IC77-16, Non-Resident Income Tax NR73 Determination of Residency Status (Leaving Canada) Income Tax Folio S5-F1-C1, Determining an Individual’s Residence Status NR74 Determination of Residency Status (Entering Canada) Income Tax Folio S5-F1-C1, Determining an Individual’s Residence Status NRTA1 Authorization for Non-Resident Tax Exemption IC77-16, Non-Resident Income Tax R102-J Regulation 102 Waiver Application- Joint Employer/Employee Treaty based waivers involving Regulation 102 withholding R102-R Regulation 102 Waiver Application Treaty based waivers involving Regulation 102 withholding R105 Regulation 105 Waiver Application RC4445, T4A-NR Payments to Non-Residents for Services Provided in Canada R106 Regulation 102 Waiver Application- Film Industry Film and Media Tax Credits R107 Regulation 105 Waiver Application- Film Industry Film and Media Tax Credits RC267 Employee Contributions to a United States Retirement Plan- Temporary Assignments 5000-G, General Income Tax and Benefit Guide RC268 Employee Contributions to a United States Retirement Plan- Cross-Border Commuters 5000-G, General Income Tax and Benefit Guide RC269 Employee Contributions to a Foreign Pension Plan or Social Security Arrangement- Non-United States Plans or Arrangements 5000-G, General Income Tax and Benefit Guide T106 Information Return of Non-Arm's Length Transactions with Non-Residents IC87-2, International Transfer Pricing T1131 Canadian Film or Video Production Tax Credit- Corporation T4012, T2 Corporation- Income Tax Guide T2 Corporation Income Tax Return RC4164, Canadian Film or Video Production Tax Credit- Guide to Form T1131 T1134 Information Return Relating To Controlled and Not-Controlled Foreign Affiliates Foreign reporting T1135 Foreign Income Verification Statement Foreign reporting T1141 Information Return in Respect of Contributions to Non-Resident Trusts, Arrangements or Entities Foreign reporting T1142 Information Return in Respect of Distributions from and Indebtedness to a Non-Resident Trust Foreign reporting T1159 Income Tax Return for Electing Under Section 216 T4144, Income Tax Guide for Electing Under Section 216 T1161 List of Properties by an Emigrant of Canada 5000-S3, Schedule 3- Common- T1 General T1177 Film or Video Production Services Tax Credit T4012, T2 Corporation- Income Tax Guide T2 Corporation Income Tax Return T1243 Deemed Disposition of Property by an Emigrant of Canada Leaving Canada (emigrants) Dispositions of property T1244 Election, Under Subsection 220(4.5) of The Income Tax Act, to Defer the Payment of Tax on Income Relating to the Deemed Disposition of Property Leaving Cananda (emigrants) Dispositions of property T1234 T1248 Allowable Amount of Non-Refundable Tax Credits Information About your Residency Status Income Tax Folio S5-F1-C1, Determining an Individual’s Residence Status T4058, Non-Residents and Income Tax 5000-G, General Income Tax and Benefit Guide T1261 Application for a Canada Revenue Agency Individual Tax Number (ITN) for Non-Residents Are you an international student studying in Canada? ...
Old website (cra-arc.gc.ca)

Arbitration Board Operating Guidelines - Canada - United States

Permanent establishment cases The procedures in this paragraph apply to a case that includes issues as a result of the application of both Article V (Permanent Establishment) and Article VII (Business Profits) of the Convention. ... Board Members must first determine whether a permanent establishment exists under Article V of the Convention. ... No information relating to the arbitration proceedings (including the board's determination) may be disclosed by Board Members or their staffs or by either competent authority, except as permitted by the Convention and the domestic laws of Canada or the United States. ...
Current CRA website

International and non-resident forms

International and non-resident forms Form number Title and description Related forms, guides and information 5013-D1 Federal Worksheet for Non-Residents and Deemed Residents of Canada 5013-G, Income Tax and Benefit Guide for Non-Residents and Deemed Residents of Canada 5013-R Income Tax and Benefit Return for Non-Residents and Deemed Residents of Canada 5013-G, Income Tax and Benefit Guide for Non-Residents and Deemed Residents of Canada 5013-SA Schedule A, Statement of World Income (for non-residents and deemed residents of Canada) 5013-G, Income Tax and Benefit Guide for Non-Residents and Deemed Residents of Canada 5013-SB Schedule B, Allowable Amount of Federal Non-Refundable Tax Credits (for non-residents of Canada) 5013-G, Income Tax and Benefit Guide for Non-Residents and Deemed Residents of Canada 5013-SC Schedule C, Electing under Section 217 of the Income Tax Act (for non-residents of Canada) 5013-G, Income Tax and Benefit Guide for Non-Residents and Deemed Residents of Canada T1287 Application by a Non-Resident of Canada (Individual) for a Reduction in the Amount of Non-Resident Tax Required to be Withheld on Income Earned From Acting in a Film or Video Production Film and Media Tax Credits T1288 Application by a Non-resident of Canada (Corporation) for a Reduction in the Amount of Non-Resident Tax Required to be Withheld on Income Earned From Acting in a Film or Video Production Film and Media Tax Credits NR301 Declaration of eligibility for benefits (reduced tax) under a tax treaty for a non-resident person IC76-12R8, Applicable rate of part XIII tax on amounts paid or credited to persons in countries with which Canada has a tax convention NR302 Declaration of eligibility for benefits (reduced tax) under a tax treaty for a partnership with non-resident partners IC76-12R8, Applicable rate of part XIII tax on amounts paid or credited to persons in countries with which Canada has a tax convention NR303 Declaration of eligibility for benefits (reduced tax) under a tax treaty for a hybrid entity IC76-12R8, Applicable rate of part XIII tax on amounts paid or credited to persons in countries with which Canada has a tax convention NR4 Statement of Amounts Paid or Credited to Non-Residents of Canada T4061, NR4 – Non-Resident Tax Withholding, Remitting, and Reporting NR4(OAS) Statement of Old Age Security Pension Paid or Credited to Non-Residents of Canada T4155, Old Age Security Return of Income (OASRI) Guide for Non-Residents 5013-G, Income Tax and Benefit Guide for Non-Residents and Deemed Residents of Canada NR4SUM Summary of Amounts Paid or Credited to Non-Residents of Canada T4061, NR4 – Non-Resident Tax Withholding, Remitting, and Reporting NR5 Application by a Non-Resident of Canada for a Reduction in the Amount of Non-Resident Tax Required to be Withheld 5013-G, Income Tax and Benefit Guide for Non-Residents and Deemed Residents of Canada T4145, Electing under Section 217 of the Income Tax Act NR6 Undertaking to File an Income Tax Return by a Non-Resident Receiving Rent from Real or Immovable Property or Receiving a Timber Royalty T4144, Income Tax Guide for Electing under Section 216 T1159, Income Tax Return for Electing under Section 216 T4036, Rental Income NR601 Non-Resident Ownership Certificate – Withholding Tax IC76-12R8, Applicable rate of part XIII tax on amounts paid or credited to persons in countries with which Canada has a tax convention T4061, NR4 – Non-Resident Tax Withholding, Remitting, and Reporting NR602 Non-Resident Ownership Certificate – No Withholding Tax IC76-12R8, Applicable rate of part XIII tax on amounts paid or credited to persons in countries with which Canada has a tax convention T4061, NR4 – Non-Resident Tax Withholding, Remitting, and Reporting NR603 Remittance of Non-Resident Tax on Income from Film or Video Acting Services Film and Media Tax Credits NR7-R Application for Refund of Part XIII Tax Withheld NR73 Determination of Residency Status (Leaving Canada) Income Tax Folio S5-F1-C1, Determining an Individual's Residence Status NR74 Determination of Residency Status (Entering Canada) Income Tax Folio S5-F1-C1, Determining an Individual's Residence Status NRTA1 Authorization for Non-Resident Tax Exemption R102-R Regulation 102 Waiver Application Treaty based waivers involving Regulation 102 withholding R105 Regulation 105 Waiver Application RC4445, T4A-NR – Payments to Non-Residents for Services Provided in Canada RC267 Employee Contributions to a United States Retirement Plan for Temporary Assignments 5000-G, Federal Income Tax and Benefit Guide RC268 Employee Contributions to a United States Retirement Plan for Cross-Border Commuters 5000-G, Federal Income Tax and Benefit Guide RC269 Employee Contributions to a Foreign Pension Plan or Social Security Arrangement for Non-United States Plans or Arrangements 5000-G, Federal Income Tax and Benefit Guide T106 Information Return of Non-Arm's Length Transactions with Non-Residents Transfer Pricing T1131 Canadian Film or Video Production Tax Credit T4012, T2 Corporation – Income Tax Guide T2 Corporation Income Tax Return RC4164, Canadian Film or Video Production Tax Credit – Guide to Form T1131 T1134 Information Return Relating To Controlled and Not-Controlled Foreign Affiliates Foreign reporting T1135 Foreign Income Verification Statement Foreign reporting T1141 Information Return in Respect of Contributions to Non-Resident Trusts, Arrangements or Entities Foreign reporting T1142 Information Return in Respect of Distributions from and Indebtedness to a Non-Resident Trust Foreign reporting T1159 Income Tax Return for Electing under Section 216 T4144, Income Tax Guide for Electing under Section 216 T1161 List of Properties by an Emigrant of Canada T1 – 5000-S3, Schedule 3 – Capital Gains (or Losses) T1177 Film or Video Production Services Tax Credit T4012, T2 Corporation – Income Tax Guide T2 Corporation Income Tax Return T1243 Deemed Disposition of Property by an Emigrant of Canada Leaving Canada (emigrants) Dispositions of property T1244 Election, under Subsection 220(4.5) of the Income Tax Act, to Defer the Payment of Tax on Income Relating to the Deemed Disposition of Property Leaving Canada (emigrants) Dispositions of property T1234 T1248 Allowable Amount of Federal and Provincial or Territorial Non-Refundable Tax Credits Information about your Residency Status Income Tax Folio S5-F1-C1, Determining an Individual's Residence Status T4058, Non-Residents and Income Tax 5000-G, Federal Income Tax and Benefit Guide T1261 Application for a Canada Revenue Agency Individual Tax Number (ITN) for Non-Residents Taxes for International students studying in Canada T4058 – Non-Residents and Income Tax T1262 Part XIII.2 Tax Return for Non-Resident's Investments in Canadian Mutual Funds Non-resident's investments in Canadian Mutual Funds T2 T2 Corporation Income Tax Return T4012, T2 Corporation – Income Tax Guide T2SCH19 Non-Resident Shareholder Information T4012, T2 Corporation – Income Tax Guide T2 Corporation Income Tax Return T2SCH20 Part XIV – Additional Tax on Non-Resident Corporations T4012, T2 Corporation – Income Tax Guide T2 Corporation Income Tax Return T2SCH91 Information Concerning Claims for Treaty-Based Exemptions T4012, T2 Corporation – Income Tax Guide T2 Corporation Income Tax Return T2SCH97 Additional Information On Non-Resident Corporations in Canada T4012, T2 Corporation – Income Tax Guide T2 Corporation Income Tax Return T2016 Part XIII Tax Return – Tax on Income from Canada of Approved Non-Resident Insurers T2023 Election of a Non-resident Corporation and a Canadian Creditor in Respect of Loans T2047 Agreement in Respect of Unpaid Amounts IT-109R2, ARCHIVED – Unpaid Amounts T2061A Election by an Emigrant to Report Deemed Dispositions of Property and any Resulting Capital Gains or Loss IT-451R, ARCHIVED – Deemed disposition and acquisition on ceasing to be or becoming resident in Canada T2062 Request by a Non-Resident of Canada for a Certificate of Compliance Related to the Disposition of Taxable Canadian Property T2091(IND), Designation of a Property as a Principal Residence by an Individual (Other than a Personal Trust) T2062A Request by a Non-Resident of Canada for a Certificate of Compliance Related to the Disposition of Canadian Resource or Timber Resource Property, Canadian Real Property (Other than Capital Property) or Depreciable Taxable Canadian Property IC72-17R6, Procedures Concerning the Disposition of Taxable Canadian Property by Non-Residents of Canada – Section 116 T2062ASCH1 Disposition of Canadian Resource Property by Non-Residents T4012, T2 Corporation – Income Tax Guide T2 Corporation Income Tax Return T2062B Notice of Disposition of a Life Insurance Policy in Canada by a Non-Resident of Canada IC72-17R6, Procedures Concerning the Disposition of Taxable Canadian Property by Non-Residents of Canada – Section 116 T2062BSCH1 Certification and Remittance Notice T4012, T2 Corporation – Income Tax Guide T2 Corporation Income Tax Return T2062C Notification of an acquisition of treaty-protected property from a non-resident vendor IC72-17R6, Procedures Concerning the Disposition of Taxable Canadian Property by Non-Residents of Canada – Section 116 T2091(IND) Designation of a Property as a Principal Residence by an Individual (Other than a Personal Trust) Income Tax Folio S1-F3-C2, Principal Residence T2091(IND)-WS, Principal Residence Worksheet T2091(IND)-WS Principal Residence Worksheet T2091(IND), Designation of a Property as a Principal Residence by an Individual (Other than a Personal Trust) Income Tax Folio S1-F3-C2, Principal Residence T3RET T3 Trust Income Tax and Information Return T4013, T3 Trust Guide T4A-NR Statement of Fees, Commissions, or Other Amounts Paid to Non-Residents for Services Rendered in Canada RC4445, T4A-NR – Payments to Non-Residents for Services Provided in Canada T4A-NR SUM Fees, Commissions, or Other Amounts Paid to Non-Residents for Services Rendered in Canada RC4445, T4A-NR – Payments to Non-Residents for Services Provided in Canada T776 Statement of Real Estate Rentals T4036, Rental Income TL11D Tuition Fees Certificate – Educational Institutions Outside Canada for a Deemed Resident of Canada Page details Date modified: 2024-01-23 ...
Current CRA website

Arbitration Board Operating Guidelines - Canada - United States

Permanent establishment cases The procedures in this paragraph apply to a case that includes issues as a result of the application of both Article V (Permanent Establishment) and Article VII (Business Profits) of the Convention. ... Board Members must first determine whether a permanent establishment exists under Article V of the Convention. ... No information relating to the arbitration proceedings (including the board's determination) may be disclosed by Board Members or their staffs or by either competent authority, except as permitted by the Convention and the domestic laws of Canada or the United States. ...
Current CRA website

Common Reporting Standard - ITA Part XIX

International legal framework Multilateral Convention on Mutual Administrative Assistance in Tax Matters (MAC) Common Reporting Standard Multilateral Competent Authority Agreement (CRS MCAA) Canada’s tax conventions and agreements Competent Authority Agreement (CAA) Summary of the project / initiative / change For many years, the Canada Revenue Agency (CRA) and other foreign tax authorities have engaged in the automatic exchange of bulk taxpayer financial information (AEOI) provided for in bilateral tax conventions and tax agreements. ... By signing the CRS MCAA, Canada will benefit from a coordinated arrangement to exchange financial account information efficiently and securely with other tax jurisdictions using either its bilateral tax conventions and agreements or the Multilateral Convention of Mutual Administrative Assistance in Tax Matters (MAC). ... CRS information will be exchanged under the confidentiality, protections and safeguards existing under the MAC or a bilateral tax convention or agreement and the corresponding CAA. ...
Old website (cra-arc.gc.ca)

Mutual Agreement Procedure (MAP)

Mutual Agreement Procedure (MAP) Reports 2014-2015 MAP Program Report (HTML) 2014-2015 MAP Program Report (PDF- 625 KB) 2013-2014 MAP Program Report (HTML) 2013-2014 MAP Program Report (PDF- 676 KB) 2012-2013 MAP Program Report (HTML) 2012-2013 MAP Program Report (PDF- 643 KB) MAP guidelines IC71-17R5 Guidance on Competent Authority Assistance Under Canada's Tax Conventions Accelerated Competent Authority Procedure (ACAP) Date modified: 2015-08-14 ...
Current CRA website

Individuals -- Visitors to Canada

Individuals-- Visitors to Canada Guides RC4027 Doing Business in Canada- GST/HST Information for Non-Residents Forms GST386 Refund application for foreign conventions Report a problem or mistake on this page Thank you for your help! ...
Current CRA website

Tax guides and pamphlets

Tax guides and pamphlets 0 9 A B C D E F G H I J K L M N O P Q R S T U V W X Y Z R RC2 The Business Number and Your Canada Revenue Agency Program Accounts RC17 Taxpayer Bill of Rights Guide: Understanding Your Rights as a Taxpayer RC188 Keeping Records RC190 Information for Educational Institutions Outside Canada RC191 Qualified Donee: Becoming a Prescribed University Outside Canada RC192 Information for Students- Educational Institutions Outside Canada RC284 Protect Yourself Against Identity Theft RC350 The Foreign Convention and Tour Incentive Program RC542 Changes affecting your GST/HST return RC4004 Seasonal Agricultural Workers Program RC4015 Reconciliation of Business Income for Tax Purposes- 2016 RC4018 Electronic Filers Manual for 2016 Income Tax and Benefit Returns RC4022 General Information for GST/HST Registrants RC4027 Doing Business in Canada- GST/HST Information for Non-Residents RC4028 GST/HST New Housing Rebate RC4033 General Application for GST/HST Rebates- Includes Forms GST189, GST288, and GST507 RC4034 GST/HST Public Service Bodies' Rebate RC4036 GST/HST Information for the Travel and Convention Industry RC4049 GST/HST Information for Municipalities RC4050 GST/HST Information for Selected Listed Financial Institutions RC4052 GST/HST Information for the Home Construction Industry RC4054 Ceiling Amounts for Housing Benefits Paid in Prescribed Zones RC4058 Quick Method of Accounting for GST/HST RC4060 Farming Income and the AgriStability and AgriInvest Programs Guide- Joint Forms and Guide 2016 RC4064 Disability-Related Information- 2016 RC4065 Medical Expenses- 2016 RC4067 Protocol- Between the Compliance Programs Branch and the Appeals Branch of the Canada Revenue Agency RC4070 Information for Canadian Small Businesses RC4072 First Nations Tax (FNT) RC4080 GST/HST Information for Freight Carriers RC4081 GST/HST Information for Non-Profit Organizations RC4082 GST/HST Information for Charities RC4088 General Index of Financial Information (GIFI) RC4089 Guide to Form T1178, General Index of Financial Information- Short RC4091 GST/HST Rebate for Partners RC4092 Registered Education Savings Plans RC4100 Harmonized Sales Tax and the Provincial Motor Vehicle Tax RC4103 GST/HST Information for Suppliers of Publications RC4110 Employee or Self-employed? RC4111 Canada Revenue Agency- What to Do Following a Death RC4112 Lifelong Learning Plan (LLP) Includes Form RC96 RC4120 Employers' Guide- Filing the T4 Slip and Summary RC4137 Pension Adjustment Reversal Guide RC4157 Deducting Income Tax on Pension and Other Income, and Filing the T4A Slip and Summary RC4160 Rebate for Tour Packages, Foreign Conventions, and Non-Resident Exhibitor Purchases RC4164 Canadian Film or Video Production Tax Credit- Guide to Form T1131 RC4169 Tax Treatment of Mutual Funds for Individuals RC4177 Fact Sheet Death of an RRSP Annuitant or a PRPP Member RC4178 Death of a RRIF Annuitant RC4188 What You Should Know About Audits RC4210 GST/HST Credit Including related provincial credits and benefits for the period from July 2016 to June 2017 RC4231 GST/HST New Residential Rental Property Rebate RC4247 The Special Quick Method of Accounting for Public Service Bodies RC4268 The Handbook on Securities Transactions- A Summary of Reporting Requirements Under the Income Tax Regulations RC4365 First Nations Goods and Services Tax (FNGST) RC4385 Film or Video Production Services Tax Credit Guide to Form T1177 RC4405 GST/HST Rulings- Experts in GST/HST Legislation RC4408 Farming Income and the AgriStability and AgriInvest Programs Harmonized Guide 2016 RC4417 Taxpayer Bill of Rights- Poster RC4418 Taxpayer Bill of Rights- Leaflet RC4419 Financial Institution GST/HST Annual Information Return RC4424 Completing the Tax Return Where Registration of a Charity is Revoked RC4445 T4A-NR- Payments to Non-Residents for Services Provided in Canada RC4457 Small and Rural Charities: Making a Difference for Canadians RC4460 Registered Disability Savings Plan RC4466 Tax-Free Savings Account (TFSA), Guide for Individuals RC4476-AB Birth Registration and Canada Child Benefits- Alberta RC4476-BC Birth Registration and Canada Child Benefits- British Columbia RC4476-MB Birth Registration and Canada Child Benefits- Manitoba RC4476-NB Birth Registration and Canada Child Benefits- New Brunswick RC4476-NL Birth Registration and Canada Child Benefits- Newfoundland and Labrador RC4476-NS Birth Registration and Canada Child Benefits- Nova Scotia RC4476-ON Birth Registration and Canada Child Benefits- Ontario RC4476-PE Birth Registration and Canada Child Benefits- Prince Edward Island RC4476-QC Birth Registration and Canada Child Benefits- Québec RC4476-SK Birth Registration and Canada Child Benefits- Saskatchewan RC4477 Tax-Free Savings Account (TFSA) Guide for Issuers RC4483 Final Report on Action Items- Helping Small Businesses by Reducing the Compliance Burden- November 2008 RC4488 Educators- Tax Resources and Financial Literacy RC4650 Northern Residents Deductions for 2016 RC4651 Guidance on Country-By-Country Reporting in Canada RC7219 GST/HST and QST Annual Information Return for Selected Listed Financial Institutions Report a problem or mistake on this page Thank you for your help! ...
GST/HST Interpretation

11 December 2007 GST/HST Interpretation 99963 - GST/HST Formulas

The Company understands that these clients are eligible for the GST/HST rebate under the new Foreign Convention and Tour Incentive Program (FCTIP). ... For the purposes of the rebate, an eligible tour package includes either short-term and/or camping accommodation in Canada and at least one service, and it must be sold for an all-inclusive price, but does not include a tour package that includes a convention facility or related convention supplies. ...
GST/HST Interpretation

1 March 1994 GST/HST Interpretation 1994-03-01[2] - Application of the GST to Political Parties

Registration and Input Tax Credits A political party that is a single person may register for the GST if it conducts its activities on a regular and continuous basis and if it makes taxable supplies in the course of these activities such as admissions to conventions and fund-raising events and supplies of non-exempt memberships. National associations, local constituency associations and other divisions of federal political parties that are separate persons under the GST must review their activities separately to determine if they are engaged in regular and continuous activities, and if they make taxable supplies in the course of these activities such as admissions to conventions, fund-raising events and supplies of non-exempt memberships. ... A political party that is a single person, or a national association that is a separate person, and any branch or division of the party that constitutes a person in its own right, may claim input tax credits in respect of purchases acquired for the purpose of making taxable admissions to fund-raising events or to conventions. ...

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