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However, the provisions of an income tax convention or agreement between Canada and another country may provide for either complete exemption from, or a reduced rate of, Part XIII PAGE 9 tax on certain payments. ... Canada-United States Income Tax Convention 51. There is an exemption from Part XIII tax on certain amounts paid or credited to a United States organization to which a letter of exemption under Article XXI of the Canada-United States Tax Convention has been issued and remains in force at the time the amount is paid or credited. ... Tax Convention, 1980- Article XXI. (a) Income derived by an organization resident in the United States that is religious, scientific, literary, educational, or charitable in character may be exempt from Canadian taxation under article XXI, paragraph 1 of the Canada-United States Tax PAGE 37 Convention to the extent that such income is exempt from tax in the United States. ...

However, the provisions of an income tax convention or agreement between Canada and another country may provide for either complete exemption from, or a reduced rate of, Part XIII PAGE 9 tax on certain payments. ... Canada-United States Income Tax Convention 51. There is an exemption from Part XIII tax on certain amounts paid or credited to a United States organization to which a letter of exemption under Article XXI of the Canada-United States Tax Convention has been issued and remains in force at the time the amount is paid or credited. ... Tax Convention, 1980- Article XXI. (a) Income derived by an organization resident in the United States that is religious, scientific, literary, educational, or charitable in character may be exempt from Canadian taxation under article XXI, paragraph 1 of the Canada-United States Tax PAGE 37 Convention to the extent that such income is exempt from tax in the United States. ...

However, the provisions of an income tax convention or agreement between Canada and another country may provide for either complete exemption from, or a reduced rate of, Part XIII PAGE 9 tax on certain payments. ... Canada-United States Income Tax Convention 51. There is an exemption from Part XIII tax on certain amounts paid or credited to a United States organization to which a letter of exemption under Article XXI of the Canada-United States Tax Convention has been issued and remains in force at the time the amount is paid or credited. ... Tax Convention, 1980- Article XXI. (a) Income derived by an organization resident in the United States that is religious, scientific, literary, educational, or charitable in character may be exempt from Canadian taxation under article XXI, paragraph 1 of the Canada-United States Tax PAGE 37 Convention to the extent that such income is exempt from tax in the United States. ...

However, the provisions of an income tax convention or agreement between Canada and another country may provide for either complete exemption from, or a reduced rate of, Part XIII PAGE 9 tax on certain payments. ... Canada-United States Income Tax Convention 51. There is an exemption from Part XIII tax on certain amounts paid or credited to a United States organization to which a letter of exemption under Article XXI of the Canada-United States Tax Convention has been issued and remains in force at the time the amount is paid or credited. ... Tax Convention, 1980- Article XXI. (a) Income derived by an organization resident in the United States that is religious, scientific, literary, educational, or charitable in character may be exempt from Canadian taxation under article XXI, paragraph 1 of the Canada-United States Tax PAGE 37 Convention to the extent that such income is exempt from tax in the United States. ...

However, the provisions of an income tax convention or agreement between Canada and another country may provide for either complete exemption from, or a reduced rate of, Part XIII PAGE 9 tax on certain payments. ... Canada-United States Income Tax Convention 51. There is an exemption from Part XIII tax on certain amounts paid or credited to a United States organization to which a letter of exemption under Article XXI of the Canada-United States Tax Convention has been issued and remains in force at the time the amount is paid or credited. ... Tax Convention, 1980- Article XXI. (a) Income derived by an organization resident in the United States that is religious, scientific, literary, educational, or charitable in character may be exempt from Canadian taxation under article XXI, paragraph 1 of the Canada-United States Tax PAGE 37 Convention to the extent that such income is exempt from tax in the United States. ...

<FinancialDetailsFieldCode></FinancialDetailsFieldCode> Financial Details Field Code – Detailed information related to these boxes can be found in the T4068 Guide for the Partnership Information Return (T5013 Forms) 3 numeric Choose from the following list: 101      Limited partner's farming income (loss) 102      Agricultural income stabilization 103      Limited partner's fishing income (loss) 104      Limited partner's business income (loss) 105      Limited partner’s at risk amount 106      Limited partner's adjusted at-risk amount 107      Limited partner's rental income (loss) 108      Limited partner's loss available for carry forward 109      Previous loss carry forward eligible in the current year 110      Canadian and foreign net rental income (loss) 111      Foreign net rental income (loss) 112      Foreign net rental income that is exempt from Canadian tax due to a tax convention or agreement 113      Return of capital 114      Other income (Note: Also complete text box 115 in the Other information area) 116      Business income (loss) 117      Gross Canadian and foreign rental income (Note: cannot be a negative amount) 118      Gross business income 119      Foreign business income that is exempt from Canadian tax due to a tax convention or agreement 120      Professional income (loss) 121      Gross professional income 122      Commission income (loss) 123      Gross commission income 124      Farming income (loss) 125      Gross farming income 126      Fishing income (loss) 127      Gross fishing income 128      Interest from Canadian sources (Note: cannot be a negative amount) 129      Actual amount of dividends (other than eligible dividends) (Note: cannot be a negative amount) 130      Taxable amount of dividends (other than eligible dividends) 131      Dividend tax credit for dividends other than eligible dividends 132      Actual amount of eligible dividends 133      Taxable amount of eligible dividends 134      Dividend tax credit for eligible dividends 135      Foreign dividend and interest income (Note: cannot be a negative amount) 136      Foreign investment income that is exempt from Canadian tax due to a tax convention or agreement 137      Business investment loss (Note: related to text boxes 138, 139, 140 and 141 in the Other Information area) 142      Proceeds of disposition 143      Adjusted cost base of the shares or debt"; and 144      Outlays and expenses on the disposition 145      Dividend rental arrangement compensation payments 146      Other Investment Income (Note: Complete text box 147 in the Other Information area) (Note: cannot be a negative amount) 149      Total business income (loss) from an active business carried on in Canada 150      Canadian manufacturing and processing profits under subsection 125.1(3) 151      Capital gains (losses) 152      Last fiscal period’s capital gains reserve allocated in the previous fiscal period and included in the current fiscal period income 153      Qualified small business corporation shares (QSBCS) capital gains amount eligible for the $750,000 capital gains exemption 154      QFP or QXP capital gains amount eligible for the $750,000 capital gains exemption 155      Capital gains (losses) from QFP or QXP mortgage foreclosures and conditional sales repossessions eligible for the capital gains deduction 156      Foreign capital gains (losses) 157      Foreign capital gains exempt from Canadian tax due to a tax convention or agreement 158      Farming and fishing income eligible for the capital gains deduction from the disposition of eligible capital property that is QFP or QXP 159      Capital gains reserves 160      Capital gains reserve from QFP or QXP transferred to your child- Not valid for 2015 and subsequent 161      Capital gains reserve from QSBCS transferred to your child- Not valid for 2015 and subsequent 162      Capital gains reserve from family farm property other than QFP, or family fishing property other than QXP, transferred to your child, or shares of capital stock of a small business corporation other than QFP, QXP, and QSBCS transferred to your child- Not valid for 2015 and subsequent 163      Capital gains reserve from other property 164      Capital gains reserve (capital property disposed of before November 13, 1981) Not valid for 2015 and subsequent 165      Capital gains reserve from non-qualifying securities the partnership donated to a qualified donee 166      Capital gains reserve from gifts of non-qualifying securities – Eligible amount 167      Capital gains reserve from gifts of non-qualifying securities - Advantage 168      Income tax deducted 169      Part IX.1 tax 170      Taxable non-portfolio earnings 171      Foreign tax paid on non-business income 172      Foreign tax paid on business income 173      Canadian exploration expenses (CEE) other than Canadian renewable and conservation expenses (CRCE) 174      Canadian development expenses (CDE) 175      Canadian oil and gas property expenses (COGPE) 176      Foreign exploration and development expenses (FEDE) 177      Recapture of earned depletion 178      Amount eligible for resource allowance deduction 179      Assistance for Canadian exploration expenses 180      Assistance for Canadian development expenses 181      Assistance for Canadian oil and gas property expenses 182      Eligible amount of charitable donations and government gifts 183      Eligible amount of cultural and ecological gifts 184      Eligible amount of federal political contributions        185      Eligible amount of provincial and territorial political contributions field 186      Investment tax credit 187      Investment tax credit transferred under subsection 127(8.3) 188      Excess ITC recapture 190      Renounced Canadian exploration expenses 191      Renounced Canadian development expenses 192      Assistance for Canadian exploration expenses 193      Assistance for Canadian development expenses      194      Expenses qualifying for ITC 195      Portion subject to an interest free period – ITC          196      Portion subject to an interest free period – CEE 197      Expenses qualifying for a provincial tax credit (BC)- Not a Multi- Jurisdictional amount 198      Expenses qualifying for a provincial tax credit (SK)- Not a Multi- Jurisdictional amount 199      Expenses qualifying for a provincial tax credit (MB)- Not a Multi- Jurisdictional amount 200      Expenses qualifying for a provincial tax credit (ON)- Not a Multi- Jurisdictional amount 202      Cost per unit 203      Total cost of units 204      Other indirect reductions 206      Canadian renewable and conservation expenses (CRCE) 207      Eligible amount of municipal political contributions 208      Eligible amount of gifts of medicine 209      Part XII.2 Tax Credit 210      Total carrying charges 211      Carrying charges- on-interest & dividend income 212      Carrying charges- on rental income 213      Carrying charges- on film property 214      Carrying charges- on resource property and flow-through shares field 215      Carrying charges- for acquiring an interest in a partnership of which you are a limited or non-active partner, or which owns a rental or leasing property or a film property 216      Carrying charges – Other 220      Capital cost allowance for rental or leasing property  221      Capital cost allowance for film property 222      Prior year reserves from qualified farm property (QFP) and qualified fishing property (QXP)-Not a Multi-Jurisdictional amount 223      Current year reserves from qualified farm property (QFP) and qualified fishing property (QXP)-Not a Multi-Jurisdictional amount 224      Prior year reserves from qualified small business corporation shares (QSBCS)- Not a Multi-Jurisdictional amount 225      Current year reserves from qualified small business corporation shares (QSBCS)- Not a Multi-Jurisdictional amount <FinancialDetailsJurisdictionCode></FinancialDetailsJurisdictionCode> Financial details jurisdiction code- Code as defined by ISO 3166 country code table or in Appendix A, Province, territory or US state, territory or possession codes of the T4068 Guide for the Partnership Information Return (T5013 Forms)- 3 alpha <FinancialDetailsFieldAmount></FinancialDetailsFieldAmount> Financial details field amount 11 numeric, dollars & cents </T5013SlipFinancialDetails> <T5013SlipOtherInformation> If more than ten (10) Other Information text fields are required, create an additional T5013 slip to report the additional information All other information amounts are multi-jurisdictional unless otherwise stated. ...

Box 119: Foreign business income that is exempt from Canadian tax due to a tax convention or agreement (Multi-jurisdictional) – This amount is included in box 116. ... Box 136: Foreign investment income that is exempt from Canadian tax due to a tax convention or agreement (Multi-jurisdictional) – This amount is included in box 135. ... Box 157: Foreign capital gains exempt from Canadian tax due to a tax convention or agreement (Multi-jurisdictional) – Use this information to calculate the foreign tax credits on foreign business and non-business income. ...

GST/HST Schedules RC7066-SCH Provincial Schedule- GST/HST Public Service Bodies' Rebate RC7190-BC GST190 British Columbia Rebate Schedule RC7190-NS GST190 Nova Scotia Rebate Schedule RC7190-ON GST190 Ontario Rebate Schedule RC7190-WS GST190 Calculation Worksheet RC7191-BC GST191 British Columbia Rebate Schedule RC7191-ON GST191 Ontario Rebate Schedule RC7524-BC GST524 British Columbia Rebate Schedule RC7524-ON GST524 Ontario Rebate Schedule GST/HST forms GST20 Election for GST/HST Reporting Period GST30 Election for Passenger Vehicles or Aircraft to be Deemed to be Used Exclusively in Non-Commercial Activities GST44 Election Concerning the Acquisition of a Business or Part of a Business GST60 GST/HST Return for Acquisition of Real Property GST66 Application for GST/HST Public Service Bodies' Rebate and GST Self-government Refund GST74 Election and Revocation of an Election to use the Quick Method of Accounting GST106 Information on Claims Paid or Credited for Foreign Conventions and Tour Packages GST189 General Application for Rebate of GST/HST GST190 GST/HST New Housing Rebate Application for Houses Purchased from a Builder GST191 GST/HST New Housing Rebate Application for Owner-Built Houses GST191-WS Construction Summary Worksheet GST192 GST/HST Transitional Rebate Application for Builders of New Housing on Leased Land GST193 GST/HST Transitional Rebate Application for Purchasers of New Housing GST287 Election or Revocation of the Election by Public Service Bodies to Use the Special Quick Method of Accounting GST288 Supplement to Forms GST189 and GST498 GST303 Application to Offset Taxes by Refunds or Rebates GST370 Employee and Partner GST/HST Rebate Application GST386 Rebate Application for Conventions GST489 Return for Self-Assessment of the Provincial Part of Harmonized Sales Tax (HST) GST495 Rebate Application for Provincial Part of Harmonized Sales Tax (HST) GST518 GST/HST Specially Equipped Motor Vehicle Rebate Application GST524 GST/HST New Residential Rental Property Rebate Application GST525 Supplement to the New Residential Rental Property Rebate Application- Co-op and Multiple Units RC7000-BC British Columbia Provincial Sales Tax (PST) Transitional New Housing Rebate RC7000-ON Ontario Retail Sales Tax (RST) Transitional New Housing Rebate RC7001-BC British Columbia Provincial Sales Tax (PST) Transitional New Housing Rebate- Residential Condominiums RC7001-ON Ontario Retail Sales Tax (RST) Transitional New Housing Rebate- Condominiums RC7002-BC British Columbia Provincial Sales Tax (PST)- Transitional New Housing Rebate- Apartment Buildings RC7002-ON Ontario Retail Sales Tax (RST) Transitional New Housing Rebate- Apartment Buildings RC7003-BC British Columbia Provincial Sales Tax (PST) Transitional New Housing Rebate for Certain Non-Registrants RC7003-ON Ontario Retail Sales Tax (RST) Transitional New Housing Rebate for Certain Non-Registrants GST/HST guides RC4022 General Information for GST/HST Registrants RC4027 Doing Business in Canada- GST/HST Information for Non-Residents RC4028 GST/HST New Housing Rebate- Includes forms GST190, GST191, GST191-WS, GST515 and RC7190-WS RC4033 General Application for GST/HST Rebates- Includes Forms GST189, GST288, and GST507 RC4034 GST/HST Public Service Bodies' Rebate- Includes Forms GST66 and RC7066 SCH RC4036 GST/HST Information for the Travel and Convention Industry RC4049 GST/HST Information for Municipalities RC4052 GST/HST Information for the Home Construction Industry RC4058 Quick Method of Accounting for GST/HST- Includes Form GST74 RC4072 First Nations Tax (FNT) RC4080 GST/HST Information for Freight Carriers RC4081 GST/HST Information for Non-Profit Organizations RC4082 GST/HST Information for Charities RC4091 GST/HST Rebate for Partners- Includes Form GST370 RC4103 GST/HST Information for Suppliers of Publications RC4125 Basic GST/HST Information for Taxi and Limousine Drivers RC4160 Rebate for Tour Packages, Foreign Conventions, and Non-Resident Exhibitor Purchases- Includes Forms GST115 and GST386 RC4231 GST/HST New Residential Rental Property Rebate- Includes Forms GST524 and GST525 RC4247 The Special Quick Method of Accounting for Public Service Bodies RC4365 First Nations Goods and Services Tax (FNGST) GST/HST info sheets GI-005 Sale of a Residence by a Builder Who Is an Individual (revised) GI-023 Direct Sellers' Sales Aids (revised) GI-056 Ontario and British Columbia: Transition to the Harmonized Sales Tax- Services (revised) GI-059 Ontario and British Columbia: Transition to the Harmonized Sales Tax- Intangible Personal Property (revised) GI-063 Harmonized Sales Tax for Ontario, British Columbia and Nova Scotia- Point-of-Sale Rebate on Children's Goods (revised) GI-064 Harmonized Sales Tax for Ontario- Point-of-Sale Rebate on Prepared Food and Beverages (revised) GI-070 Ontario and British Columbia: Transition to the Harmonized Sales Tax- Goods (revised) GI-079 Harmonized Sales Tax: Ontario New Housing Rebate GI-080 Harmonized Sales Tax: British Columbia New Housing Rebate GI-085 Harmonized Sales Tax: Stated Price Net of GST/HST New Housing Rebates in Ontario GI-086 Harmonized Sales Tax: Stated Price Net of GST/HST New Housing Rebates in British Columbia GI-087 Harmonized Sales Tax: Stated Price Net of GST/HST New Housing Rebate in Nova Scotia GI-088 Harmonized Sales Tax: Stated Price Net of GST/HST New Housing Rebates and the Ontario RST Transitional New Housing Rebate GI-089 Harmonized Sales Tax: Stated Price Net of GST/HST New Housing Rebates and the British Columbia PST Transitional New Housing Rebate GI-090 Harmonized Sales Tax: Builder Disclosure Requirements in Ontario and British Columbia GI-091 Harmonized Sales Tax: Information for Landlords of New Rental Housing GI-092 Harmonized Sales Tax: Leases of Real Property in Ontario and British Columbia GI-093 Harmonized Sales Tax: Ontario New Residential Rental Property Rebate GI-094 Harmonized Sales Tax: British Columbia New Residential Rental Property Rebate GI-095 Harmonized Sales Tax: Information on the Transitional Tax Adjustment for Builders of Housing in Ontario and British Columbia GI-097 Harmonized Sales Tax: Assignment of Purchase and Sale Agreements for Grandparented Housing in Ontario and British Columbia GI-098 Harmonized Sales Tax: Resales of New Housing in Ontario and British Columbia GI-099 Builders and Electronic Filing Requirements GI-100 Harmonized Sales Tax: Builders and Recaptured Input Tax Credits GI-105 How to Determine the Percentage of Completion for Purposes of the Provincial Transitional New Housing Rebates and the Transitional Tax Adjustment in Ontario and British Columbia GI-106 Ontario First Nations Point-of-Sale Relief- Reporting Requirements for GST/HST Registrant Suppliers GI-107 Grains, Seeds, Hay, Silage and Other Fodder and Plant Crops GST/HST notices NOTICE255 Elections for Certain Selected Listed Financial Institutions under the HST NOTICE256 HST Rate Increase for Nova Scotia- Questions and Answers on Housing Rebates and Transitional Rules for Housing and Other Real Property Situated in Nova Scotia Excise tax and special levies forms XE8 Application for Refund of Federal Excise Tax on Gasoline Excise duty notices EDN24 New Stamping Regime for Tobacco Products Air travellers security charge forms B254 Application for Refund of the Air Travellers Security Charge Softwood lumber products export charge notices SWLN25 Surge Charge- Alberta Region (May 2010) SWLN26 Notice to Wholesalers- Calculation of Export Price SWLN27 Additional 10% Export Charge for Option B Regions SWLN28 Surge Charge- Alberta Region (July 2010) All GST/HST, Excise Duty, and Excise Taxes and Special Levies publications can be found on the CRA Web site at www.cra.gc.ca/gsthsttech, at www.cra.gc.ca/etsl, and at www.cra.gc.ca/exciseduty. ...

According to Article XIV of the Canada-US Convention, Mr. Dudney would only be taxable in Canada if his training income was attributable to a fixed base regularly available to him in Canada. ... Dudney and, consequently, his income was exempt from tax in Canada under the Convention. ... The Queen, [1995] 2 S.C.R. 802 and the Vienna Convention on the Law of Treaties). ...