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Current CRA website

Types of operating expenses

The 50% limit also applies to the cost of your meals when you travel or go to a convention, conference, or similar event. ... For more details, read "Meals and Entertainment", "Convention expenses", and "Travel" in Guide T4002, Self-employed Business, Professional, Commission, Farming, and Fishing Income. ...
Ruling

2010 Ruling 2010-0358061R3 F - Butterfly Transaction

De plus, une convention entre actionnaires intervenue entre les membres de Famille le XXXXXXXXXX (ci-après " Convention ") prévoit, notamment, que: XXXXXXXXXX Du vivant de l'actionnaire majoritaire [Parent1] et sous réserve des Articles XXXXXXXXXX, les actionnaires minoritaires [les Enfants] et l'intervenante [Parent2] s'engagent à voter leurs actions et à se comporter de manière à ce qu'en tout temps l'actionnaire majoritaire [Parent1] ou toute autre personne désignée par lui par écrit soit nommé comme seul administrateur de la société. ... La Convention prévoit au sujet des PAV-Parent1, des PAV-SVR-Enfants et des PAV-VR-Enfants, notamment que: XX Les actionnaires minoritaires [les Enfants] s'engagent à ce que la société prenne et maintienne en vigueur les polices d'assurance sur la vie de chacun des actionnaires minoritaires [les Enfants] et sur la vie de l'actionnaire majoritaire [Parent1] décrites à l'Annexe 2.... ...
Ruling

2008 Ruling 2008-0267631R3 - income trust, stapled units & elimination of corp

Income Tax Convention and is accordingly subject to a reduced U.S. withholding tax rate on interest received by the Fund from US Holdco. 13. ... Income Tax Convention will gradually phase out the U.S. withholding tax on interest payments between non-arm's length parties. ... Income Tax Convention is finalized. Due to the fact that Finance Trust will be a fixed investment trust for U.S. tax purposes, the interest payments will be treated for U.S. tax purposes as having been made directly to the unrelated unitholders of the Finance Trust. ...
Ruling

2001 Ruling 2001-0099853 F - papillon de fractionnement

Aucune convention ou résolution concernant la liquidation de OPCO ou la distribution de ses biens ne prévoira qu'il y aura annulation par OPCO de ses actions lors de la liquidation. 39. ... Aucune convention ou résolution concernant la liquidation de NOUCO 1 ou la distribution de ses biens ne prévoira qu'il y aura annulation par NOUCO 1 de ses actions lors de la liquidation. 43. ... Aucune convention ou résolution concernant la liquidation de NOUCO 2 ou la distribution de ses biens ne prévoira qu'il y aura annulation par NOUCO 2 de ses actions lors de la liquidation. ...
Ruling

2020 Ruling 2018-0772291R3 F - Multi-wings split-up net asset butterfly 55(3)(b)

La journée suivant l’opération décrite au paragraphe 80 des Opérations projetées, en fin de journée, les actionnaires de CÉDANTE adopteront une résolution spéciale autorisant la liquidation et la dissolution de CÉDANTE et concluront une convention de liquidation. 82. Aux termes de la convention de liquidation, BILLET1, BILLET2 et BILLET3, soit les seuls éléments d’actif de CÉDANTE, seront distribués à CESSIONNAIRE1, CESSIONNAIRE2 et CESSIONNAIRE3 respectivement. ... Tout RTD et tout autre remboursement auquel CÉDANTE aurait droit en raison des Opérations projetées ou d’autres opérations, sera attribué en proportion de la valeur des actions du capital-actions de CÉDANTE détenues par chacune de CESSIONNAIRE1, CESSIONNAIRE2 et CESSIONNAIRE3, conformément à la convention de liquidation. ...
Old website (cra-arc.gc.ca)

Non-resident actors

Allocating income to Canada for acting services How to allocate income to Canada for acting services provided in Canada and another country How to reduce the amount of non-resident tax required to be withheld on income earned from acting (for individuals) How to reduce the amount of non-resident tax required to be withheld on income earned from acting (for corporations) Article XVI- Artistes and Athletes, Canada, United States Income tax convention Tax services offices- Film industry How to contact us. ...
Old website (cra-arc.gc.ca)

Film and video acting services

A non-resident actor who resides in the United States, and makes less than $15,000 CAD from acting services performed in Canada, in the calendar year, may be eligible for an exemption from tax under Article XVI of the Canada-United States Tax Convention. ...
Old website (cra-arc.gc.ca)

T4

Organizations- Under Article XXI of the Canada- United States Tax Convention T4032- Payroll Deductions Tables T4033- Completing the Registered Charity Information Return T4033-1- Completing the Registered Charity Information Return T4033B- Completing the Registered Charity Information Return T4036- Rental Income Tax Guide YYYY- Includes Form T776 T4037- Capital Gains YYYY T4039- Northern Residents Deductions- Places in Prescribed Zones T4040- RRSPs and Other Registered Plans for Retirement T4044- Employment Expenses YYYY T4056- Emigrants and Income Tax- YYYY T4058- Non-Residents and Income Tax T4061- Non-Resident Withholding Tax Guide T4068- Guide for the Partnership Information Return T4068-1- YYYY Supplement to the 2006 T4068- Guide for the T5013 Partnership Information Return T4068-2005- Guide for the T5013 Partnership Information Return- YYYY T4079- T4RSP and T4RIF Guide- YYYY T4088- Claiming Scientific Research and Experimental Development Expenditures- Guide to Form T661 T4091- T5008 Guide- Return of Securities Transactions T4115- T5007 Guide- Return of Benefits T4117- Income Tax Guide to the Non-Profit Organization (NPO) Information Return T4126- How to File the T5 Return of Investment Income T4130- Employers' Guide- Taxable Benefits YYYY-2001 T4144- Income Tax Guide for Electing Under Section 216- YYYY T4145- Electing Under Section 217 of the Income Tax Act- YYYY T4155- Old Age Security Return of Income Guide for Non-Residents T4164- Manitoba Odour-Control Tax Credit Date modified: 2016-12-28 ...
Old website (cra-arc.gc.ca)

Reporting and sharing of financial account information with the United States

Tax Convention U.S. Internal Revenue Service Foreign Account Tax Compliance Act Classification of Taxpayers for U.S. ...
Current CRA website

Eligibility

The following forms can also be filed electronically when you file your return using GST/HST NETFILE: Form GST66 or GST284, Application for GST/HST Public Service Bodies' Rebate and Self-Government Refund Form GST106, Information on Claims Paid or Credited for Foreign Conventions and Tour Packages Form GST189, General Application for GST/HST Rebates (to enter the Ontario First Nations point-of-sale relief amount) Form GST189, General Application for GST/HST Rebates (reason codes 1A, 1C, 5, 7, 8, 9, 12, 13, 16, 20, 23, 24, and 25) Form GST190, GST/HST New Housing Rebate Application for Houses Purchased from a Builder Form GST524, GST/HST New Residential Rental Property Rebate Application For all other rebate forms, if applicable, include the rebate amount on your electronic return and mail the application form(s) to the applicable tax centre. ...

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