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How to Contact Us

If you have questions about the Foreign Convention and Tour Incentive Program (FCTIP) or you want to know the status of your refund, call: from Canada and the United States, 1-800-959-5525; from outside Canada and the United States, 613-940-8497. ...

File a return - GST/HST

Form GST106, Information on Claims Paid or Credited for Foreign Conventions and Tour Packages, can also be filed electronically in My Business Account. ...

9 June 2006 GST/HST Interpretation 61357 - Place of Supply Rules and ITC Eligibility

For purposes of the Rebate, a tour package does not include a package that includes a convention facility or related convention supplies. A convention facility is real property acquired by way of lease, license or similar arrangement by the sponsor or organizer of a convention for use exclusively as the site of the convention. Related convention supplies are certain property or services acquired, imported or brought into a participating province exclusively for consumption, use or supply in connection with a convention. ...

Archived income tax information circulars (ICs)

Archived income tax information circulars (ICs) Archived income tax information circulars (ICs) IC00- IC09 IC10- IC19 IC70- IC79 IC80- IC89 IC90- IC99 IC70- IC79 IC70-1 Announcement- Information Circulars and Interpretation Bulletins (Archived) IC71-17R4 Request for Competent Authority Consideration Under Mutual Agreement Procedures in Income Tax Conventions (Archived) IC73-10R3 Tax Evasion (Archived) IC73-21R8 Claims for Meals and Lodging Expenses of Transport Employees (Archived) IC74-6R2 Power Saw Expenses (Archived) IC74-6R2SR Special Release- Power Saw Expenses (Archived) IC75-2R7 Contributions to a Registered Party, a Registered Association or to a Candidate at a Federal Election (Archived) Page details Date modified: 2017-06-04 ...

Non-resident registration and security Enquiries

This listing for enquiries applies to: Make a non-resident registration and security enquiry Foreign Convention and Tour Incentive Program (FCTIP) Import-export program account Note If you have a SIN that starts with a 0, and want to register for GST/HST, go to How to register for a business number or Canada Revenue Agency program accounts and use the Non-Resident Business Number and Account Registration Web Form. ...

2007 Ruling 2006-0187861R3 - Internal Reorganization

At the time Pubco made the $XXXXXXXXXX payment to Target Holdco described in Paragraph 25, Target Holdco, who was the beneficial owner of such payment, did not have a permanent establishment in Canada for purposes of the Canada-XXXXXXXXXX Income Tax Convention. ... The $XXXXXXXXXX payment made through the issuance of Note 1 by Pubco to Target Holdco as consideration for the XXXXXXXXXX Rights was exempt from tax under the Act by virtue of Article XXXXXXXXXX of the Canada-XXXXXXXXXX Income Tax Convention. ... In addition, nothing in this letter should be construed as implying that the Canada Revenue Agency has agreed to or reviewed: (a) the determination of the adjusted cost base, paid-up capital or fair market value of any shares or other property referred to herein, including, for greater certainty, the cost and fair market value of the XXXXXXXXXX Rights; (b) whether Target Holdco is, at any relevant time, a resident of XXXXXXXXXX for purposes of the Canada-XXXXXXXXXX Income Tax Convention; (c) whether the provisions of subsection 247(2) would apply to adjust the amount paid by Pubco to Target Holdco in respect of the XXXXXXXXXX Rights; (d) the implications of any of the Subject Transactions under XXXXXXXXXX; (e) the accuracy of any amounts referred to in this letter; and (f) any tax consequences relating to the facts and Subject Transactions described herein other than those described in the rulings given above. ...

2006 Ruling 2006-0178061R3 F - Post Mortem Planning

Une convention entre actionnaires intervenue entre M.A, Feu M.B et Opco, le XXXXXXXXXX, prévoit que advenant le décès de l'un ou l'autre des actionnaires d'Opco, l'héritier de l'actionnaire décédé et l'actionnaire survivant s'engagent à fractionner le patrimoine d'Opco en deux patrimoines distincts, de valeur équivalente, le tout suivant les dispositions prévues au paragraphe 55(3). Cette convention prévoit également que ses termes peuvent être modifiés que par un écrit signé par toutes les parties à la convention. ...

2021 Ruling 2020-0852541R3 F - Split-up XXXXXXXXXX Butterfly

L’article 7.1 de la convention entre actionnaires de Cédante datée du XXXXXXXXXX (la « Convention ») prévoit notamment qu’advenant le décès de C, Cédante doit verser à Succession, à titre de dividende sur l’action de catégorie « H » de son capital-actions, le montant reçu en vertu de toute police d’assurance-vie prise sur la vie de C dont elle est bénéficiaire, et ce, à même son CDC. 15. ... Conformément à l’article 7.1 de la Convention, Cédante rachètera l’action de catégorie « H » de son capital-actions détenue par Succession pour un montant correspondant à sa VR, soit XXXXXXXXXX $. ...

2024 Ruling 2024-1008821R3 F - Multi-wings split-up net asset butterfly 55(3)(b)

La journée suivant l’opération décrite au Paragraphe 45, les dirigeants de CÉDANTE adopteront une résolution autorisant la liquidation et la dissolution de CÉDANTE en vertu des dispositions applicables de la XXXXXXXXXX et concluront une convention de liquidation. 47. Aux termes de la convention de liquidation, le BILLET1 et le BILLET2 seront distribués à CESSIONNAIRE1 et CESSIONNAIRE2 respectivement. ... Tout RTD et tout autre remboursement auquel CÉDANTE aurait droit en raison des opérations prévues aux présentes ou d’autres opérations, sera attribué en proportion de la JVM des actions du capital-actions de CÉDANTE détenues par chacune de CESSIONNAIRE1 et CESSIONNAIRE2, conformément à la convention de liquidation. 53. ...

IC-Checklist - Checklist

Checklist Number Date (YYYY/MM/DD) Title IC00-1R5 2017-01-13 Voluntary Disclosures Program IC01-1 2001-09-18 Third-Party Civil Penalties IC05-1R1 2010-06-01 Electronic Record Keeping IC06-1 2006-10-05 Income Tax Transfer Pricing and Customs Valuation IC07-1 2007-05-31 Taxpayer Relief Provisions IC12-1 2012-05-18 GST/HST Compliance Refund Holds IC13-1R1 2015-03-20 Pooled Registered Pension Plans (PRPP) IC13-2R1 2014-11-01 Government programs collection policies IC13-3 2013-05-01 Customs Collection Policies IC70-6R7 2016-04-22 Advance Income Tax Rulings and Technical Interpretations IC71-9R 1984-09-04 Unclaimed Dividends IC71-14R3 1984-06-18 The Tax Audit IC71-17R5 2005-01-01 Guidance on Competent Authority Assistance Under Canada’s Tax Conventions IC72-5R2 2003-01-03 Registered Supplementary Unemployment Benefit Plans IC72-13R8 1988-12-16 Employees’ Pension Plans IC72-17R6 2011-09-29 Procedures Concerning the Disposition of Taxable Canadian Property by Non-Residents of Canada – Section 116 IC72-22R9 1996-06-17 Registered Retirement Savings Plans IC73-13 1973-05-16 Investment Clubs IC73-13 (SR) 1992-04-06 Special Release – Investment Clubs IC73-21R9 2006-10-19 Claims for Meals and Lodging Expenses of Transport Employees IC74-21R 1977-06-06 Payments out of Pension and Deferred Profit Sharing Plans – ITAR 40 IC75-2R9 November 2016 Contributions to a Registered Party, a Registered Association or to a Candidate at a Federal Election IC75-6R2 2005-02-23 Required Withholding From Amounts Paid to Non-Residents Providing Services in Canada IC75-7R3 1984-07-09 Reassessment of a Return of Income IC75-23 1975-09-29 Tuition Fees and Charitable Donations Paid to Privately Supported Secular and Religious Schools IC76-12R6 2007-11-02 Applicable Rate of Part XIII Tax on Amounts Paid or Credited to Persons in Countries With Which Canada Has a Tax Convention IC76-19R3 1996-06-17 Transfer of Property to a Corporation Under Section 85 IC77-1R5 2007-08-17 Deferred Profit Sharing Plans IC77-6R 2011-12-30 Designation as Associated Charities IC77-9R 1983-06-22 Books, Records and Other Requirements for Taxpayers Having Foreign Affiliates IC77-11 1977-06-13 Sales Tax Reassessments – Deductibility in Computing Income IC77-16R4 1992-05-11 Non-Resident Income Tax IC78-4R3 1986-11-14 Investment Tax Credit Rates IC78-4R3(SR) 1987-11-13 Special Release – Investment Tax Credit Rates IC78-5R3 1998-09-11 Communal Organizations IC78-10R5 2010-06-01 Books and Records – Retention/Destruction IC78-14R4 2006-07-01 Guidelines for Trust Companies and Other Persons Responsible for Filing T3GR, T3D, T3P, T3S, T3RI, and T3F Returns IC78-18R6 2002-03-06 Registered Retirement Income Funds IC82-2R2 1992-11-20 Social Insurance Number Legislation That Relates to the Preparation of Information Slips IC82-6R12 November 2016 Clearance Certificate IC84-1 1984-07-09 Revision of Capital Cost Allowance Claims and Other Permissive Deductions IC84-6 1984-12-28 Canada-United States Social Security Agreement IC87-2R 1999-09-27 International Transfer Pricing IC87-3 1987-05-08 Alberta Stock Savings Plan IC88-2 1988-10-21 General Anti-Avoidance Rule – Section 245 of the Income Tax Act IC88-2 Supplement 1 1990-07-13 Supplement – General Anti-Avoidance Rule IC89-2R3 2014-04-10 Director’s Liability IC89-3 1989-08-25 Policy Statement on Business Equity Valuations IC89-4 1989-08-14 Tax Shelter Reporting IC93-3R2 2016-05-04 Registered Education Savings Plans IC94-4R 2001-03-16 International Transfer Pricing: Advance Pricing Arrangements (APAs) IC94-4R (SR) 2005-03-18 Special Release – Advance Pricing Arrangements for Small Businesses IC97-2R16 2015-04-30 Customized Forms IC98-1R6 2017-01-19 Tax Collections Policies IC98-2 1998-09-01 Prescribed Compensation for Registered Pension Plans IC99-1R1 2016-02-10 Registered Disability Savings Plans Date modified: 2017-02-02 ...

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