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For more information on a continuous journey, go to GST/HST Information for the Travel and Convention Industry. ...

Decision The following facilities are all establishments that commonly come within the application of paragraph 1(q): restaurants and drive-in restaurants fast food outlets or "quick service" outlets takeout and home delivery outlets pubs, taverns, bars and lounges cafeterias and dining rooms lunch counters, coffee shops and snack bars mobile canteens catering services hotels, motels and lodging houses private or social clubs, and similar places or establishments where prepared food products are provided convention centres sports arenas and stadiums meeting halls and union halls passenger transportation vehicles of any type wherein food and/or beverages are provided for a separate consideration any eating facility within a business entity, for example, a lunch counter within a retail department store Under the last example, where an eating facility within a larger entity makes substantially all taxable sales, this eating facility is considered to be a separate entity, and is considered to be an establishment for purposes of paragraph 1(q) of Part III of Schedule VI to the Act. ...

GST/HST forms E410 Waiver GST159 Notice of Objection (GST/HST) RC59 Business Consent Form RC325 Address change request RC4530 Election or Revocation of an Election to use a Production Proxy to Report the Recapture of Input Tax Credits RC4607 GST/HST Pension Entity Rebate Application and Election GST/HST guides RC4036 GST/HST Information for the Travel and Convention Industry (revised) GST/HST notices NOTICE259 Information Requirements Related to Investments in Selected Listed Financial Institution Distributed Investment Plans (other than Exchange-Traded Funds or Exchange-Traded Series) NOTICE260 Modified Procedures for Filing Form RC4604, GST/HST Reporting Entity, Consolidated Filing and Tax Adjustment Transfer Elections and Revocations for a Selected Listed Financial Institution NOTICE261 Information Required for Tax Adjustment Notes Issued by an Employer to a Pension Entity and the Consequential Notices Issued by the Pension Entity NOTICE262 Notice of Change, GST/HST Memorandum 28-3, Passenger Transportation Services NOTICE263 Maa-nulth First Nations NOTICE264 Sales Made to Indians and Documentary Evidence- Temporary Confirmation of Registration Document NOTICE265 GST/HST Registration for Listed Financial Institutions (Including Selected Listed Financial Institutions) NOTICE266 For discussion purposes only – Draft GST/HST Technical Information Bulletin, Harmonized Sales Tax – Self-assessment of the provincial part of the HST in respect of property and services brought into a participating province NOTICE267 Buffalo Point First Nation Implements the First Nations Goods and Services Tax GST/HST info sheets GI-121 Determining Whether a Public Service Body is Resident in a Province for Purposes of the Public Service Bodies' Rebate GI-122 The GST/HST Implications of the Acquisition of Solar Panels Under the micro Feed-in Tariff Program in Ontario GI-123 Application of GST/HST to Residential Care Services Provided in Ontario GST/HST technical information bulletins B-032 Registered Pension Plans (revised) B-097 Determining Whether a Financial Institution is a Qualifying Institution for Purposes of Section 141.02 (revised) B-098 Application of Section 141.02 to Financial Institutions That Are Qualifying Institutions (revised) B-099 Application of Section 141.02 to Financial Institutions That Are Not Qualifying Institutions (revised) B-106 Input Tax Credit Allocation Methods for Financial Institutions for Purposes of Section 141.02 of the Excise Tax Act B-107 Investment Plans (Including Segregated Funds of an Insurer) and the HST Softwood lumber products export charge notices SWLN41 Surge Charge – Alberta Region (September 2011) 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. ...

ITSC and SIAD maintain separate lists of TRAs for national applications, but the lists are inconsistent due to differing naming conventions and historical tracking efforts. ...

The Guidelines are based on the arm's length principle, which follows the principles in the OECD Model Tax Convention on Income and on Capital (MTC). ...

It helps employees manage their information by renaming and moving multiple files in one step, in accordance with the CRA's file naming conventions. ...

Where the owners were found to be non-resident, information was provided to the relevant foreign tax authority in accordance with the exchange of information provisions in the applicable tax convention (this included the bulk of the entities disclosed by the financial institution under the requirement referred to above, resulting in provision of information to 19 countries). ...

Information is typically exchanged to either ascertain the facts in relation to which rules of an income tax convention are to be applied or to assist one of the contracting parties in administering and enforcing its domestic tax law. ...

Withhold 25% of the retiring allowance (the withholding rate may vary depending on the applicable tax convention or agreement). ...