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. ¶3.87 (formerly ¶41 of IT-75R4) has been revised to reflect the amendment to Article XX of the Convention between Canada and the United States of America with Respect to Taxes on Income and on Capital pursuant to the coming into force of the Fifth Protocol. ...

Income Tax Convention (1980), CSP-C14 Canadian registered charities carrying on activities outside Canada, CG-002 foreign, direction and control, conduit, intermediary, joint venture, co-operative, contractor Capital fund, CSP-C15 enduring property Capital gains reduction and capital gains pool Case law, CSP-C08 court decisions Cause-related marketing receipt, fundraising, advantage, intention, de minimis Cemeteries, CSP-R17 religion, burial, registration, apply Change bylaws governing document Change legal status governing document Change organization's designation change, T2095, charitable organization, public foundation, private foundation Change organization's fiscal period end Change organization's legal name Change public contact information or addresses Change purposes and activities statement of activities, governing document Charitable activities Charitable organizations outside Canada that have received a gift from Her Majesty in right of Canada, CG-015 (archived) qualified donee, QD Charitable purposes objects, apply, registration, poverty, education, religion, other purposes beneficial to the community Charitable purposes and activities that benefit youth, CG-020 apply, registration, young, at-risk, health, sport Charitable remainder trust, CSP-C02 planned giving, life interest, receipt Charitable work and ethnocultural groups- information on registering as a charity, CG-003 apply, multiculturalism, multi-ethnic, immigrant Charities and giving glossary definition Charities information sessions Charities Program Update- 2013 Charities Program Update- 2014 Charities Program Update- 2015 Charities video gallery Charity law, CSP-D16 Charity's address, CPC-015 receipt Checklist: How to protect your charity against terrorist abuse foreign, terrorism Checklists for charities Clarifying the rules governing charities' political activities: consultation process 2016 to 2017 political activities Club, CSP-C17 service, registration Collection, CSP-C26 taxes, penalties, compliance Community economic development activities and charitable registration, CG-014 apply, CED Complaints or concerns about registered charities (Report suspected non-compliance) compliance, lead Completing the registered journalism organization information return, T1000-2 RJO, T1000-1, T1000-2, T1000-3, T1000-4, guide Completing the registered charity information return, T4033 T3010, guide Completing the tax return where registration of a charity is revoked, RC4424 revocation, winding-up period, re-registration, guide, T2046 Compliance and audits sanctions Compliance for other qualified donees QD Compliance for registered journalism organizations RJO, registered journalism organization, QCJO Compliance within the charitable sector outreach, client service, audit, compliance, education, revocation Computer-generated official donation receipts, CPS-014 Computer-generated receipts Confidentiality- public information, CG-008 Consequences of improper receipting incorrect, penalty Consequences of not meeting the obligations of registration (non-compliance) education letter, compliance agreement, sanction, revocation Consequences of revocation Constitutions governing document Contact the Charities Directorate client service, telephone, address, fax, leads, comments, complaints, about Contribution to a political party, CSP-C05 receipt Control of corporation, CSP-C28 foundation Co-operative, CSP-C18 apply, registration Correcting or replacing official donation receipts error, incorrect, lost Court decisions compliance Create an application document checklist apply Crown (agent, corporation), CSP-C21 Crown (federal, provincial), CSP-C22 Cy-près (gift by will), CSP-C23 Debt, CSP-D06 foundation Deemed expenditure, CSP-D08 Deemed fair market value rule receipt, FMV, gift in kind, non-cash gift Describing your activities apply, registration Determining fair market value of non-cash gifts gift, FMV, receipt, advantage, appraisal, gift in kind DG Speech: National Charity Law Symposium- May 2012 Director general DG Speech: National Charity Law Symposium- May 2013 Director general DG Speech: National Charity Law Symposium- May 2014 Director general DG Speech: National Charity Law Symposium- May 2015 Director general Direct designation, CSP-D09 enduring property, life insurance policy Directors/Trustees, CSP-D10 Disaster or emergency relief apply, registration Disaster relief, CSP-D13 apply, registration Disbursement quota calculation DQ, spending requirement Disbursement quota calculation- prior to Budget 2010 DQ, spending requirement Disbursement quota shortfalls & excesses DQ, spending requirement Disposition of property, CSP-P19 disposition, capital gain Dissolution clause, CSP-D15 governing document Distinction between self-help and members' groups, CPS-016 apply, registration Does a registered charity have to issue official donation receipts for gifts it receives? ...

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. ...

Get help determining your residency status If you need the CRA to help determine your residency status, complete the form that applies to your situation: Form NR74, Determination of Residency Status (Entering Canada) Form NR73, Determination of Residency Status (Leaving Canada) Tax treaties Canada has tax conventions or agreements, commonly known as tax treaties, with many countries which are designed to avoid double taxation and to prevent tax evasion. ...

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. ...

" 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. ...

Section 88.1 is somewhat similar to section 48 except that it deems a disposition of each property rather than certain capital properties and applies only to a corporation that was incorporated in Canada and was resident in Canada at some time and that has, after August 28, 1980, either (a) been granted articles of continuance (or similar corporate constitutional documents) in a jurisdiction outside Canada, or (b) become resident in a jurisdiction outside Canada and as a consequence becomes exempt from Part I tax on its subsequent income from non-Canadian sources by virtue of any Act of Parliament or anything approved, made or declared to have the force of law thereunder (generally a tax convention). 19. ...

Canada has also recently ratified the multilateral Convention on Mutual Administrative Assistance in Tax Matters, which further expands our international information sharing network. ...

For more information, see Guide RC4160, Rebate for Tour Packages, Foreign Conventions, and Non-Resident Exhibitor Purchases. You are a sponsor or a non-registered organizer of a foreign convention or a non-resident exhibitor of a convention claiming a rebate for the GST/HST paid on convention facilities, exhibition space, or related convention supplies. For more information, see Guide RC4160, Rebate for Tour Packages, Foreign Conventions, and Non-Resident Exhibitor Purchases. ...