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Competent authorities The IRTO is responsible for the settlement of problems related to the interpretation or application of Canada’s tax treaties, conventions and other similar agreements, as well as the negotiation of agreements with other competent authorities. ...

In 2022, the terms of a new multilateral treaty or convention for Pillar One will be negotiated with signature targeted for mid-2022. ...

Exceptions include: His Majesty in right of Canada, a province, or a territory a municipality a registered charity that is not a private foundation any non-profit organization  In addition to the above, a registered national arts service organization must also limit its activities to the following which are described in more detail in Regulation 8700 of the Income Tax Act: 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) conducting workshops, seminars, training programs, and similar development programs for members of the organization educating the public about the arts community organizing and sponsoring conventions, conferences, competitions, and special events conducting arts studies and surveys of interest to members of the organization acting as an information centre by maintaining resource libraries and data bases disseminating information providing scholarships, bursaries, and awards Once the organization has been granted registration by the CRA, it is allowed to issue official donation receipts. ...

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 Calculators and tools Non-Resident Tax Calculator Information for International income tax issues: CRA and COVID-19 Taxes for international students studying in Canada Government employees outside Canada Seasonal agricultural workers from other countries Non-resident seniors Factual residents – Temporarily outside of Canada Non-resident actors Canadian residents going down south Forms and publications International and non-resident forms and publications Related topics Important notices Foreign Convention and Tour Incentive Program Behind the scenes personnel Government partners Related provincial and territorial government sites Global affairs Canada Page details Date modified: 2025-01-21 ...

You can: Meet electronic filing requirements Get a confirmation number right away File without a GST/HST access code File without an online CRA account Include schedules B and C (depending on the financial institution) File a return for a non-resident You cannot: File elections File a return for an account administered by Revenu Québec File a combined Form RC7200, GST/HST and QST return for selected listed financial institutions File a simplified GST/HST return for a non-resident digital-economy business File Form GST106, Information on Claims Paid or Credited for Foreign Conventions File rebates (refer to Claim a GST/HST rebate) File electronically and send forms by mail If you want to file your return through your financial institution but need to file an additional form or rebate claim, you can include the amount on your electronic return and mail the form to the applicable tax centre. ...

You can: Meet electronic filing requirements Get a confirmation number right away File without an online CRA account You cannot: File without a GST/HST access code File elections File a return for an account administered by Revenu Québec File a combined Form RC7200, GST/HST and QST return for selected listed financial institutions File a return for a non-resident File a simplified GST/HST return for a non-resident digital-economy business Include schedules File Form GST106, Information on Claims Paid or Credited for Foreign Conventions File rebates (refer to Claim a GST/HST rebate) File electronically and send forms by mail If you want to use TELEFILE for your return but need to file an additional form or rebate claim, you can include the amount on your electronic return and mail the form to the applicable tax centre. ...

Acts and Regulations Tax-related acts, regulations, conventions and treaties wholly or partially administered by the Canada Revenue Agency. ...