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Subsection 115.1(1) May, under a provision contained in a tax convention or agreement, enter into an agreement with another person with respect to the taxation of the other person, and all determinations made in accordance with the agreement shall be deemed to be in accordance with the Act Headquarters Positions Deputy Assistant Commissioner, Compliance Programs Branch Director General, International and Large Business Directorate Director, Competent Authority Services History: Delegation in respect of subsection 115.1(1) was amended on November 6, 2014 and May 20, 2008. ...

See Information Circular IC76-12, Applicable rate of part XIII tax on amounts paid or credited to persons in countries with which Canada has a tax convention. ...

Generally, these activities are as follows: promoting one or more art forms; conducting research into one or more art forms; sponsoring arts exhibitions or performances; representing interests of the arts community or a sector of it (but not of individuals) before government or other public bodies; conducting workshops, seminars, training programs, and similar development programs relating to the arts for members of the organization for which the value of the benefits received is included in determining the incomes of those members; educating the public about the arts community or the sector represented by the organization; organizing and sponsoring conventions, conferences, competitions, and special events relating to the arts community or the sector represented by the organization; conducting arts studies and surveys of interest to members of the organization relating to the arts community or the sector represented by the organization; acting as an information centre by maintaining resource libraries and data bases relating to the arts community or the sector represented by the organization; disseminating information relating to the arts community or the sector represented by the organization; and providing scholarships, bursaries, and awards relating to the arts community or the sector represented by the organization. ...

Important reminder if you filed Form NR5, Application by a Non-Resident of Canada for a Reduction in the Amount of Non-Resident Tax Required to be Withheld Changes to the taxation of social security benefits for residents of certain countries with which Canada has an income tax convention Related topics Service Canada Canadian residents going down south Date modified: 2017-01-03 ...

Forms and publications listed by topic Atopics Btopics Ctopics Dtopics Etopics Ftopics Gtopics Htopics Itopics Jtopics Ktopics Ltopics Mtopics Ntopics Otopics Ptopics Qtopics Rtopics Stopics Ttopics Utopics Vtopics Wtopics Xtopics Ytopics Ztopics A Air Travellers Security Charge Annual Report to Parliament Appeals B Business and professional income Business Number (BN) C Canada Child Benefit Canada Pension Plan/Employment Insurance (CPP/EI) Capital gains Charities Child and Family Benefits Child care expenses Children's Special Allowances Contract Payment Reporting Corporate Business Plan Corporate income tax D Day care Deceased persons: Preparing their tax returns Disabilities, People with Donations and Gifts E E-commerce Employment expenses Exchange rates Excise duty Excise tax F Farming Fishing Flow-through share (FTS) Program Foreign conventions Foreign reporting Foreign spin-offs G Gifts and income tax GST/HST GST/HST credit GST/HST Domestic Rebate Program H Harmonization of Sales Taxes in Ontario and British Columbia Home Buyers' Plan (HBP) Housing rebate I Instalments International social security agreement forms L Lifelong learning plan (LLP) M Medical expenses Moving Mutual funds N Non-profit organization (NPO) Northern residents deductions P Partnerships Payroll People with disabilities Public service bodies R RRSP/RRIF income returns Registered education savings plans (RESP) Registered retirement savings plans (RRSP) Rental income Retirement S Students and income tax Support payments T Tour packages Trusts V Voluntary disclosures Date modified: 2016-07-05 ...

Forms and publications listed by topic Atopics Btopics Ctopics Dtopics Etopics Ftopics Gtopics Htopics Itopics Jtopics Ktopics Ltopics Mtopics Ntopics Otopics Ptopics Qtopics Rtopics Stopics Ttopics Utopics Vtopics Wtopics Xtopics Ytopics Ztopics A Annual Report to Parliament Appeals B Business and professional income Business Number (BN) C Canada Child Benefit Capital gains Charities Child and Family Benefits Child care expenses Children's Special Allowances Contract Payment Reporting Corporate Business Plan Corporate income tax D Day care Deceased persons: Preparing their tax returns Disabilities, People with Donations and Gifts E E-commerce Employment expenses Exchange rates Excise duty Excise tax F Farming Fishing Flow-through share (FTS) Program Foreign conventions Foreign reporting Foreign spin-offs G Gifts and income tax GST/HST GST/HST credit GST/HST Domestic Rebate Program H Harmonization of Sales Taxes in Ontario and British Columbia Home Buyers' Plan (HBP) Housing rebate I Instalments International social security agreement forms L Lifelong learning plan (LLP) M Medical expenses Moving Mutual funds N Non-profit organization (NPO) Northern residents deductions P Partnerships Payroll People with disabilities Public service bodies R RRSP/RRIF income returns Registered education savings plans (RESP) Registered retirement savings plans (RRSP) Rental income Retirement S Students and income tax Support payments T Tour packages Trusts V Voluntary disclosures Report a problem or mistake on this page Thank you for your help! ...

Generally, these activities are as follows: promoting one or more art forms; conducting research into one or more art forms; sponsoring arts exhibitions or performances; representing interests of the arts community or a sector of it (but not of individuals) before government or other public bodies; conducting workshops, seminars, training programs, and similar development programs relating to the arts for members of the organization for which the value of the benefits received is included in determining the incomes of those members; educating the public about the arts community or the sector represented by the organization; organizing and sponsoring conventions, conferences, competitions, and special events relating to the arts community or the sector represented by the organization; conducting arts studies and surveys of interest to members of the organization relating to the arts community or the sector represented by the organization; acting as an information centre by maintaining resource libraries and data bases relating to the arts community or the sector represented by the organization; disseminating information relating to the arts community or the sector represented by the organization; and providing scholarships, bursaries, and awards relating to the arts community or the sector represented by the organization. ...

Income tax rulings and technical interpretations The Income Tax Rulings Directorate in the Legislative Policy and Regulatory Affairs Branch is the Canada Revenue Agency’s (CRA’s) authority for the interpretation of the Income Tax Act, the Income Tax Regulations and all related statutes including Income Tax Conventions. ...

The Canada Revenue Agency is responsible for the following: List of Acts and Regulations Canada's Tax Conventions and Treaties (Finance Canada) Forward Regulatory Plan Targeted Regulatory Reviews The Canada Revenue Agency participated in the Government of Canada’s 2019-2021 Targeted Regulatory Reviews (Round 2) to identify and address regulatory barriers to economic growth and innovation. ...

Refer to Information Circular IC76-12R8, Applicable rate of part XIII tax on amounts paid or credited to persons in countries with which Canada has a tax convention. ...