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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 IC07-1R1 2017-08-18 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 IC98-1R7 April 2017 Tax Collections Policies IC98-2 1998-09-01 Prescribed Compensation for Registered Pension Plans IC99-1R1 2016-02-10 Registered Disability Savings Plans Report a problem or mistake on this page Privacy statement The information you provide through this survey is collected under the authority of the Department of Employment and Social Development Act (DESDA) for the purpose of measuring the performance of Canada.ca and continually improving the website. ...
GST/HST Ruling

13 January 2015 GST/HST Ruling 162497 - FCTIP - Tour Package Eligibility

Excise and GST/HST Rulings Directorate Place de Ville, Tower A, 15th floor 320 Queen Street Ottawa ON K1A 0L5 [Addressee] Case Number: 162497 Business Number: […] Dear [Client]: Subject: GST/HST RULING FCTIP- Tour Package Eligibility Thank you for your facsimile of May 29, 2014, concerning the eligibility of certain tours for purposes of the Goods and Services Tax (GST)/Harmonized Sales Tax (HST) rebate provided under the Foreign Convention and Tour Incentive Program (FCTIP). ... Information on these conditions and restrictions can be found in Booklet RC4160, Rebate for Tour Packages, Foreign Conventions, and Non--Resident Exhibitor Purchases. ...
GST/HST Ruling

28 June 2013 GST/HST Ruling 148701 - FCTIP - Tour Package Eligibility

Excise and GST/HST Rulings Directorate Place de Ville, Tower A, 15th floor 320 Queen Street Ottawa ON K1A 0L5 [Addressee] Case Number: 148701 June 28, 2013 Dear [Client]: Subject: GST/HST RULING FCTIP- Tour Package Eligibility Thank you for your fax of November 2, 2012, concerning the eligibility of certain tours for purposes of the Goods and Services Tax (GST)/Harmonized Sales Tax (HST) rebate provided under the Foreign Convention and Tour Incentive Program (FCTIP). ... Information on these conditions and restrictions can be found in GST/HST Guide RC4160, Rebate for Tour Packages, Foreign Conventions, and Non-Resident Exhibitor Purchases. ...
GST/HST Ruling

18 February 2014 GST/HST Ruling 153147 - FCTIP-Tour Package Eligibility

Excise and GST/HST Rulings Directorate Place de Ville, Tower A, 15th floor 320 Queen Street Ottawa ON K1A 0L5 [Addressee] Case Number: 153147 February 18, 2014 Dear [Client]: Subject: GST/HST RULING FCTIP-Tour Package Eligibility Thank you for your fax of [mm/dd/yyyy], concerning eligibility for a rebate for purposes of the Goods and Services Tax (GST)/Harmonized Sales Tax (HST) under the Foreign Convention and Tour Incentive Program (FCTIP). ... Information on these conditions and restrictions can be found in guide RC4160, Rebate for Tour Packages, Foreign Conventions, and Non-Resident Exhibitor Purchases. […]. ...
GST/HST Ruling

26 October 2012 GST/HST Ruling 146164 - FCTIP – Tour Package Eligibility

Excise and GST/HST Rulings Directorate Place de Ville, Tower A, 15th floor 320 Queen Street Ottawa ON K1A 0L5 [Addressee] October 26, 2012 Case Number: 146164 Business Number: […] Dear [Client]: Subject: GST/HST RULING FCTIP – Tour Package Eligibility Thank you for your letter of June 25, 2012, concerning the eligibility of certain tours for purposes of the Goods and Services Tax (GST)/Harmonized Sales Tax (HST) rebate provided under the Foreign Convention and Tour Incentive Program (FCTIP). ... Information on these conditions and restrictions can be found in GST/HST Guide RC4160, Rebate for Tour Packages, Foreign Conventions, and Non--Resident Exhibitor Purchases. ...
GST/HST Interpretation

18 February 1997 GST/HST Interpretation HQR0000414 - International Cargo Containers

However, under the Safe Containers Convention Regulations and Regulations Respecting the Packing, Stowing, Carrying, Marking and Inspection of Dangerous Goods on Ships, the repairs undertaken, where there is significant evidence that the condition of the container creates an obvious risk to safety, would be classed as emergency repairs (i.e., evidence that calls for immediate action). ... Furthermore, in determining whether any repair work performed on a container, under the above mentioned regulations or any international container convention, would qualify as "emergency repairs" is a question of fact. ...
GST/HST Interpretation

5 February 1999 GST/HST Interpretation HQR 0001108 - Location d'un véhicule à moteur par un Indien;

Compte tenu de l'alinéa 136.1(1)a) de la Loi sur la taxe d'accise, est-ce que les exigences de livraison décrites dans le BIT B-039R doivent être respectées pour chaque période ou mois de la convention de location? ... En outre, les paiements de location mensuels continuent d'être exonérés de la TPS même si, pendant la durée de la convention de location, l'Indien cesse de résider sur la réserve. ...
GST/HST Interpretation

11 October 2000 GST/HST Interpretation 25700 - Transactions générées par les cartes de débits guichets automatiques

Selon les renseignements fournis et suite à l'analyse des ententes intervenues entre les différentes parties Convention entre XXXXX et XXXXX: XXXXX: "XXXXX will cause a direct routing to XXXXX and the System of all messages pertaining to transactions in which an authorized card is used in XXXXX ABM Device. ... Selon les renseignements fournis et suite à l'analyse des ententes intervenues entre les différentes parties (Convention entre XXXXX et XXXXX: •   Customer Responsibilities: "XXXXX agrees to abide by the Interac rules on a best efforts basis. ...
GST/HST Interpretation

7 March 2003 GST/HST Interpretation 43440[1] - Commissions payées par la banque à des courtiers immobiliers

Explication La convention de service remise par la XXXXX ne fournit pas une description complète des services offerts par les courtiers en contrepartie du paiement de la commission, cependant, le conseiller fiscal de la XXXXX a fourni une description complète des services dans sa lettre adressée au XXXXX. La convention de service et la lettre utilisent les expressions suivantes, qui nous incite à conclure que les courtiers ne fournissent qu'une simple référence pour l'obtention d'un prêt hypothécaire:-    Promouvoir la vente de prêt hypothécaire-    Client référé par la Banque-    Commission pour une référence de prêt hypothécaire La XXXXX maintient que les courtiers prennent les mesures en vue d'effectuer un service financier puisque:-    Ils identifient les clients prospectifs-    Ils effectuent un «screening» de base-    Ils présentent à leurs clients acheteurs les différents programmes des institutions financières-    Ils réfèrent les clients à l'institution financière choisie-    Ils servent d'agent de liaison entre les parties au contrat et avisent leurs clients acheteurs en cas de besoin; ils fournissent également un suivi du dossier[.] ...
GST/HST Ruling

26 March 2013 GST/HST Ruling 150758 - FCTIP – Tour Package Eligibility

[Addressee] Excise and GST/HST Rulings Directorate Place de Ville, Tower A, 15th floor 320 Queen Street Ottawa ON K1A 0L5   Case Number: 150758   Business Number: […]   March 26, 2013 Dear [Client]: Subject: GST/HST RULING FCTIP- Tour Package Eligibility Thank you for your fax of January 22, 2013, concerning the eligibility of […][the Tour] for purposes of the Goods and Services Tax (GST)/Harmonized Sales Tax (HST) rebate provided under the Foreign Convention and Tour Incentive Program (FCTIP). ... Information on these conditions and restrictions can be found in GST/HST Guide RC4160, Rebate for Tour Packages, Foreign Conventions, and NonResident Exhibitor Purchases. ...

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