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GST/HST forms GST10- Application or Revocation of the Authorization to File Separate GST/HST Returns and Rebate Application for Branches or Divisions GST44- Election Concerning the Acquisition of a Business or Part of a Business GST70- Election or Revocation of an Election to Change a GST/HST Fiscal Year GST189- General Application for Rebate of GST/HST GST191- GST/HST New Housing Rebate Application for Owner-Built Houses GST191-WS- Construction Summary Worksheet GST288- Supplement to Forms GST189 and GST498 GST524- GST/HST New Residential Rental Property Rebate Application RC145- Request to Close Business Number (BN) Program Accounts RC325- Address change request RC7001-BC- British Columbia Provincial Sales Tax (PST) Transitional New Housing Rebate – Residential Condominiums RC7002-BC- British Columbia Provincial Sales Tax (PST) Transitional New Housing Rebate – Apartment Buildings RC7190-BC- GST190 British Columbia Rebate Schedule RC7191-BC- GST191 British Columbia Rebate Schedule RC7524-BC- GST524 British Columbia Rebate Schedule GST/HST notices Notice269- For discussion purposes only – Draft GST/HST Memorandum 3.7, Natural Resources Notice270- Elimination of the HST in British Columbia in 2013 – Questions and Answers Notice271- Filing a First Nations Tax (FNT) Schedule (Form GST499/Form GST499-1) Notice272- Harmonized Sales Tax – Questions and Answers on Proposed Enhancements to the British Colombia New Housing Rebates and New Residential Rental Property Rebates Notice273- GST/HST Rulings Service – Eligibility of Tours under the Foreign Convention and Tour Incentive Program GST/HST Info sheets GI-125- Direct Selling Industry – The Alternate Collection Method for Approved Direct Sellers and Approved Distributors GI-126- Direct Selling Industry – The Alternate Collection Method for Independent Sales Contractors GST/HST guides RC4028- GST/HST New Housing Rebate RC4033- General Application for GST/HST Rebates RC4100- Harmonized Sales Tax and the Provincial Motor Vehicle Tax RC4231- GST/HST New Residential Rental Property Rebate RC4409- Keeping Records RC4420- Information on CRA – Service Complaints GST/HST Policy Statements P-202- Gift Certificates GST/HST memoranda 8-2- General Restrictions and Limitations (modification) 8-3- Calculating Input Tax Credits 8-6- Input Tax Credits for Holding Corporations and Corporate Takeovers (modification) Excise duty forms B270- Excise duty return – Non-Licensee Excise duty memoranda EDM1-1-2- Regional Excise Duty Offices 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. ...

" on this page); a federal or provincial government employee and you either lived in Canada just before being posted abroad or you received a representation allowance for 2002; a person working under a Canadian International Development Agency (CIDA) assistance program, if you were a resident of Canada at any time during the three-month period just before you began your duties abroad; a person who, under a tax treaty or another agreement or convention, is exempt from tax on 90% or more of your income from all sources in your new country of residence because of your relationship to a resident (including a deemed resident) of Canada; or a dependent child of one of the first four persons described above and your net income in 2002 was not more than $7,634. ...

”; a federal or provincial government employee and you were either resident of Canada just before being posted abroad or you received a representation allowance for 2005; a person working under a Canadian International Development Agency (CIDA) assistance program, if you were a resident of Canada at any time during the three-month period just before you began your duties abroad; a person who, under a tax treaty, agreement or convention between Canada and another country, is exempt from tax on 90% or more of your income from all sources in your new country of residence because of your relationship to a resident (including a deemed resident) of Canada; or a dependent child of one of the first four persons described above and your net income in 2005 was not more than the basic personal amount (see line 300) in Canadian dollars. ...

These obligations stem, among others, from the Income Tax Act, Excise Tax Act, the Access to Information Act, the Privacy Act, the Canada Pension Plan and tax conventions. ...

This principle is articulated by the Organisation for Economic Co-operation and Development (OECD) in Article IX of the OECD Model Convention on Income and Capital and is the international consensus approach to transfer pricing determination for member countries of the OECD. ...

All downward transfer pricing adjustments that should be directed to CASD will be managed in accordance with current version of Information Circular IC71-17, Competent Authority Assistance Under Canada’s Tax Conventions. 3. ...

The Director of CASD is supported by a division of approximately 50 employees structured as follows: Four Transfer Pricing MAP/APA sections consisting of 36 tax and economics specialists, working exclusively on MAP and APA cases concerning resolution of double taxation (attribution/allocation cases); One MAP Technical section consisting of 9 tax and legal specialists, working exclusively on non-transfer pricing MAP cases (other cases concerning taxation not in accordance with a convention); One Program Support section consisting of 5 employees working on procedural, reporting, monitoring and other program-related functions. ...

Tax Convention. The treaty contains robust safeguards to ensure the Internal Revenue Service will treat taxpayer information confidentially, and use the information solely to administer tax laws. ...

GST/HST exemptions under the Excise Tax Act Certain publications classified under section 1 of Schedule VII to the Excise Tax Act are free of GST/HST if they meet all of the following conditions: They are not classified under tariff item No. 9804.30.00 They are imported into Canada There are no customs duties on them under the Customs Tariff This exemption applies to the following (the tariff item number is noted in brackets): Personal exemptions for returning residents: Canadian residents who return from a trip outside the country are entitled to duty-free and tax-free exemptions (98.04) Effects of former residents: former residents of Canada who have lived abroad for at least one year can import personal and household effects free of duties and taxes (98.05) Estates and bequests: personal effects that are left as a bequest by a Canadian resident who died abroad can be imported free of duties and taxes (98.06) Effects of settlers: people immigrating into Canada can import their personal effects free of duties and taxes (98.07) Military arms, stores and other goods from certain countries may be imported into Canada free of duties and taxes (98.10 and 98.11) Publications of the United Nations Association and the North Atlantic Treaty Organization or any of their specialized agencies can be imported free of duties and taxes (98.12) Books borrowed from free foreign lending libraries can be imported for a specified period of time free of duties and taxes, if they are returned within 60 days (98.12.20) Donations of clothing and books for charitable purposes can be imported free of duties and taxes (98.15) Gifts sent by people living abroad to friends and relatives in Canada can be imported free of duty and taxes if their value is not more than $60; gifts do not include advertising matter, tobacco products or alcoholic beverages (98.16) Goods for display at a convention or public exhibition, certain restrictions apply (98.19) Display or demonstration goods imported temporarily from a North American Free Trade Agreement (NAFTA) country, certain restrictions apply (9823.60) Commercial samples imported temporarily from Mexico, the United States or Chile can be imported free of duty for a specified period of time, certain restrictions apply (9823.70) Advertising films imported temporarily from a NAFTA country (9823.80) Certain goods delivered or made available outside Canada You do not have to charge the GST/HST on certain goods that are delivered or made available outside Canada, including: Audio recordings that do not relate to a prescribed publication Audio recordings that relate to a prescribed publication but do not accompany that publication when it is sent to Canada Videotapes, computer software, microfilm or microfiche Printed matter that is not included in the definition of prescribed publications (for example, catalogues, unbound sheet music and directories) When you send these goods to your Canadian customers, do not show proof of GST/HST registration on the package. ...

Qualifying retirement plan For purposes of the Canada-United States tax convention, a United States qualifying retirement plan is a plan that is generally exempt from income tax in the United States and is operated primarily to provide pension or retirement benefits. ...