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Operating expenses Examples of operating expenses for which you may be eligible to claim an ITC are: commercial rents equipment rentals advertising (for example, ads, business cards, or flyers) legal, accounting, and other professional fees delivery, freight, and express fees home office expenses (restrictions apply, see Line 9945- Business-use-of-home expenses) motor vehicle expenses (restrictions apply, see Motor vehicle expenses) maintenance and repairs telephone and utilities office supplies (such as postage, computer disks, paper, and pens) merchandise and inventory travel such as hotel, airfare, rail fare, or car rental (except expenses for meals and entertainment related to travel) convention fees (restrictions apply, see GST/HST memorandum 8-2 General Restrictions and Limitations) Capital expenses Capital property, for GST/HST purposes, is based on the meaning of the term for income tax purposes and includes: depreciable property (property that is eligible for capital cost allowance for income tax purposes) other property that would result in a capital gain or capital loss for income tax purposes if you disposed of it Examples of capital expenses for which you may be eligible to claim an ITC are: real property, such as land or a building personal property such as equipment or machinery that you use in your business photocopiers, computers, and cash registers furniture and appliances used to furnish places such as offices, lobbies, and hotel rooms free-standing refrigerators, ovens, and other large appliances. ...

Amounts exempt under Article XVI- Artistes and Athletes, Canada-United States Income Tax Convention. ...

They support this argument by stating that:: They do not want to pay taxes because the money is used to make weaponry, which is against the Human Rights Convention. ...

For more information about tax treaties, go 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. ...

If you pay a retiring allowance to a non-resident of Canada, withhold 25% of the retiring allowance (the withholding rates may vary depending on tax conventions and agreements). ...

Tax Convention Income Tax Act: Part XVIII – Enhanced International Information Reporting FATCA foreign financial institution registration Page details Date modified: 2025-04-03 ...

IT-INDEX IT050- IT099 IT100- IT149 IT150- IT199 IT200- IT249 IT250- IT299 IT300- IT349 IT350- IT399 IT400- IT449 IT450- IT499 IT500- IT549 IT100- IT149 IT102R2 Conversion of property, other than real property, from or to inventory IT103R Dues paid to a union or to a parity or advisory committee CANCELLED- IT104R3 Deductibility of Fines or Penalties IT106R3 Crown Corporation Employees Abroad IT109R2 Unpaid Amounts CANCELLED- IT110R3 Gifts and Official Donation Receipts IT113R4 Benefits to Employees- Stock Options IT115R2 Fractional Interest in Shares IT116R3 Rights to Buy Additional Shares CANCELLED- IT119R4 Debts of Shareholders and Certain Persons Connected With Shareholders CANCELLED- IT120R6 Principal Residence IT123R6 Transactions Involving Eligible Capital Property IT124R6 Contributions to Registered Retirement Savings Plan IT125R4 Dispositions of Resource Properties IT126R2 Meaning of 'Winding up' CANCELLED- IT128R Capital cost allowance- Depreciable property IT129R Lawyers' trust accounts and disbursements IT131R2 Convention expenses IT137R3 Additional tax on certain corporations carrying on business in Canada IT137R3SR Additional Tax on Certain Corporations Carrying on Business in Canada IT140R3 Buy-sell agreements IT141R-CONSOLID Clergy Residence Deduction IT142R3 Settlement of debts on the winding-up of a corporation IT143R3 Meaning of Eligible Capital Expenditure IT146R4 Shares entitling shareholders to choose taxable or capital dividends CANCELLED- IT147R3 Capital cost allowance- Accelerated write-off of manufacturing and processing machinery and equipment IT148R3 Recreational Properties and Club Dues IT149R4 Winding-up Dividend Page details Date modified: 2025-04-10 ...

Transfer pricing International transfer pricing including Pacific Association of Tax Administration (PATA), advance pricing arrangements, and transfer pricing memoranda Country-by-country reporting Information exchanges with CRA's global partners on revenue, tax and profit data of large multinational enterprises Trusts – Residency and how to contact us Find out about the residency status of a trust and how to contact the CRA for more information Topics for payers Payments to non-residents Making or crediting payments to non-residents on non-resident tax withholding, remitting deductions and reporting Form NR5 – 5-year Administrative Policy Generally, Form NR5 only has to be filed once every five years Rendering services in Canada Payers, including a non-resident payer, making a payment of fees, commissions, or other amounts to a non-resident person for services provided in Canada must withhold and remit an amount Calculators and tools Non-resident tax calculator Recorded webinars Canadian withholding, remitting and reporting requirements for non-residents working in Canada and Canadians working abroad Information for Film and media tax credits Seasonal agricultural workers from other countries Non-resident actors International tax and non-resident enquiries International income tax issues: CRA and COVID-19 Forms and publications RC4027, Doing Business in Canada – GST/HST Information for Non-Residents Related topics Payments to the Canada Revenue Agency Filing information returns electronically Foreign Convention and Tour Incentive Program Behind the scenes personnel Page details Date modified: 2025-05-26 ...

Operating expenses Examples of operating expenses for which you may be eligible to claim an ITC are: commercial rents equipment rentals advertising (for example, ads, business cards, or flyers) legal, accounting, and other professional fees delivery, freight, and express fees home office expenses (restrictions apply, see Line 9945- Business-use-of-home expenses) motor vehicle expenses (restrictions apply, see Motor vehicle expenses) maintenance and repairs telephone and utilities office supplies (such as postage, computer disks, paper, and pens) merchandise and inventory travel such as hotel, airfare, rail fare, or car rental (except expenses for meals and entertainment related to travel) convention fees (restrictions apply, see GST/HST memorandum 8-2 General Restrictions and Limitations) Capital expenses Capital property, for GST/HST purposes, is based on the meaning of the term for income tax purposes and includes: depreciable property (property that is eligible for capital cost allowance for income tax purposes) other property that would result in a capital gain or capital loss for income tax purposes if you disposed of it Examples of capital expenses for which you may be eligible to claim an ITC are: real property, such as land or a building personal property such as equipment or machinery that you use in your business photocopiers, computers, and cash registers furniture and appliances used to furnish places such as offices, lobbies, and hotel rooms free-standing refrigerators, ovens, and other large appliances. ...