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GST/HST forms GST10, Application or Revocation of the Authorization to File Separate GST/HST Returns and Rebate Applications for Branches or Divisions GST17, Election Concerning the Provision of a Residence or Lodging at a Remote Work Site GST20, Election for GST/HST Reporting Period GST20‑1, Notice of Revocation of an Election for GST/HST Reporting Period by a Listed Financial Institution GST21, Election or Revocation of an Election to Have the Joint Venture Operator Account for GST/HST GST22, Real Property- Election to Make Certain Sales Taxable GST23, Election and Revocation of the Election by a Public Sector Body (Other than a Charity) to Have its Exempt Memberships Treated as Taxable Supplies GST24, Election and Revocation of the Election to Tax Professional Memberships GST26, Election or Revocation of an Election by a Public Service Body to Have an Exempt Supply of Real Property Treated as a Taxable Supply GST106, Information on Claims Paid or Credited for Foreign Conventions and Tour Packages GST114, Bond for Non-Resident Person Without a Permanent Business Establishment in Canada GST115, GST/HST Rebate Application for Tour Packages GST118, Election or Revocation of an Election for a Financial Institution to Use the Prescribed Percentage GST189, General Application for Rebate of GST/HST 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 GST498, GST/HST Rebate Application For Foreign Representatives, Diplomatic Missions, Consular Posts, International Organizations, Or Visiting Forces Units GST499‑1, First Nations Tax (FNT) Schedule GST518, GST/HST Specially Equipped Motor Vehicle Rebate Application GST525, Supplement to the New Residential Rental Property Rebate Application- Co-op and Multiple Units RC193, Service-Related Complaint RC325, Address change request RC4288, Request for Taxpayer Relief- Cancel or Waive Penalties or Interest RC4618, Election or Revocation of an Election for GST/HST Purposes to have a Pension Entity be the Designated Pension Entity in Respect of a Master Pension Entity RC7191‑BC, GST191 British Columbia Rebate Schedule RC7218, Elections or Revocation of Elections for GST/HST and QST Purposes to have a Pension Entity be the Designated Pension Entity in Respect of a Master Pension Entity RC7271, Notification of Accounting Periods of a Selected Listed Financial Institution for GST/HST and QST RC7289, General Application for Rebate of Goods and Services Tax/Harmonized Sales Tax (GST/HST) and Quebec Sales Tax (QST) for Selected Listed Financial Institutions RC7524‑BC, GST524 British Columbia Rebate Schedule GST/HST guides RC4022, General Information for GST/HST Registrants RC4033, General Application for GST/HST Rebates- Includes Forms GST189, GST288, and GST507 RC4034, GST/HST Public Service Bodies' Rebate RC4036, GST/HST Information for the Travel and Convention Industry RC4052, GST/HST Information for the Home Construction Industry RC4081, GST/HST Information for Non-Profit Organizations GST/HST notices NOTICE307, Cayoose Creek Indian Band Implements the First Nations Goods and Services Tax Excise duty forms B273, Excise Return- Cigarette Inventory Tax B284, Election or Revocation of the Election for Semi-Annual Reporting (corrected) E60, Tobacco Products Export Form E681, Excise Act 2001- Refund Claim on Exported Tobacco Products K50B, Excise Duty Return- Brewer N15-1, Excise Tax Act, Application for Refund/Rebate, Supplementary Information (corrected) Cannabis excise duty forms B300, Cannabis Duty and Information Return under Excise Act, 2001 B301, Application for a Refund of Cannabis Duty under the Excise Act, 2001 L300, Cannabis Licence Application under the Excise Act, 2001 L300 SCH A, Schedule A- Other Business Location(s) (to support a cannabis licence application) L300 SCH B, Schedule B- Information Relating to Individuals, Partners, Directors, Officers or Shareholders (to support a Cannabis Licence Application) L301, Registration for Cannabis Stamping Regime under the Excise Act, 2001 L302, Surety Bond for Cannabis Excise duty memoranda EDM1-1-2, Regional Excise Duty Offices EDM1-1-6, Formulation Approval Process Excise duty notices EDBN24, Excise Duty Rates on Beer Effective April 1, 2018 EDN46, Excise Duty Rates on Spirits and Wine Effective April 1, 2018 EDN47, New Form Y15D, Request for Formula Approval EDN48, Tobacco Stamping Regime – Contract Extension EDN49, Changes to Excise Duty Rates on Tobacco Products EDN50, Cigarette Inventory Tax EDN51, Questions and Answers on the Cigarette Inventory Tax EDN52, Obtaining and Renewing a Cannabis Licence EDN53, General Information for Cultivators, Producers and Packagers of Cannabis Products EDN54, General Overview of the Cannabis Excise Stamps Excise taxes and special levies rates ETSL64, Related document, List of Vehicles and Associated Tax Rates for 2018 All GST/HST, excise duty, and excise taxes and special levies publications can be found on the Canada.ca website. ...

For income tax purposes, the terms "resident" and "carrying on business" are defined in the Income Tax Act, and the term "permanent establishment" is defined in the tax conventions that Canada has entered into with other countries. 25. ... The CRA has put in place an APA program to assist Canadian taxpayers in determining transfer prices acceptable for the purposes of the Income Tax Act, and when applicable, the various international tax conventions Canada has with foreign governments. ...

McCauley spent more than 30 years managing hotels and convention centres from Victoria to St. ... During that time, he served on many volunteer boards including as Vice President of the Burnaby Board of Trade and Vice Chair of the Avalon Convention and Visitors Bureau. ...

Contracts (under development) Information sharing arrangements and agreements CRA Manuals Appeals Branch @AO-Help-CPP/EI @CPP/EI Litigation @GST/HST-AOhelp @ITA_AOhelp @LOHelp @TRP-Intakehelp Appeals Manual CPP/EI Appeals Procedures Manual CPP/EI Litigation Manual Taxpayer Relief Procedures Manual Assessment, Benefit, and Services Branch Amendment System (AS) Manual – 9860 Assessing Procedures Related to the Part XIII.2 Return – 4046.(40) Authentication and Credential Management Services Helpdesk Manual – 2000 Authentication Management Services – Helpdesk – 2000 Authorizations Procedures Automated Subsidiary Ledger (ASL) System Functionalities – 5600 Automated Subsidiary Ledger (ASL) System Instructions – 5700 Automated Trust System (ATS) – 4700 Benefit Examination Team (BET) – 6200 Benefits Operations Manual Benefits Validation Manual – 6300 Business Enquiries Reference Guide Business Registration Manual Canada Carbon Rebate for Small Businesses (CCR-B) Cancellation Examination – 4082 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Explanation Codes used on Reassessment – 19(20)0 Family orders and agreements enforcement assistance and refund set-off programs – 3990 First Home Savings Account (FHSA) Program – 19(29) Form 1261- Guidelines and Procedures for the Sudbury Tax Centre Functional Currency (FC) Manual General Work Instructions for Reassessments – 1910-30 GST/HST Adjustment and Processing Procedures (GAPP) Manual GST/HST Rebates Processing (GRP) Manual Helpdesk Manual – 98(12) Home Buyers' Plan (HBP) Error Correction and Adjustment Instructions – 19(13)0 Individual & Business Correspondence Guide – BE Individual & Business Correspondence Guide – ITE Individual Accounting transaction and transcript preparation – 99(19)0 Information Returns Procedures Manual – 98(13) Insolvency – 4041 Instalment Program – 99(15)0 Internal Referrals – 1950 International and non-resident reassessments (INRR) Workloads – 19(11)0 Law and Policy – 9960 Lifelong Learning Plan (LLP) Error correction System and Adjustment 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Helpdesk Manual Special Elections and Returns System (SERS) Control Manual Special Elections and Returns System (SERS) Data Capture Manual Special Processing Instructions Specialized Processing – 4095 Specialized Processing – Error Clue 410 and Error Clue 558 – 4096 Specialty Business Returns Manual SPG/TCA Control Instructions – 40(10)(11) Standardized Accounting (SA) Manual Standardized Case Management System Reference Statement of Account – 9950 T1 Accounting Error Correction T1 and T3 Legal Manual T1 Data Capture Keying Instructions – 4320-27 T1 IDENT Update – 4086 T1 keying – Coordinator – 4328-29 T1 Mismatch / suspicious activities – 99(22) T1 Tax Calculation Procedures – 19(21)0 T1 Taxfiler Representative Identification System T1/T3 Accounting Activity Types and Internal Targets – 9840 T1/T3 Accounting Related Guidelines – 9970 T10 and T215 Data Capture Processing instructions – 19(26) T1BEN Case Decision Support System Guide – 9830 T1BEN Tax-Free Savings Account – Supervisor User Guide – 9010 T2 Assessing Manual – Scientific Research And Experimental Development (RS&ED) T2 Assessing Reference Manual T2 Direct Data Entry Manual T3 Assessing – 4200 T3 Cancel Examination – 4810 T3 Control – 4840 T3 Direct Data Entry (DDE) Information – 4820 T3 Error Inspection (EI) – 4870 T3 Explantation Codes – 4890 T3 Ident – 4900 T3 Reassessment Processing (RAP) – 4910 T3 Referrals – 4850 T3 Returns Accounting – 99(18)0 T3 Selection – 4830 T3 Specialized Process Group (SPG) – 4880 T3 SPG/TPC/TCA/RAP Control – 4860 T3 Tax Centre Assessments (TCA) – 4920 T3 Taxfiler Representative Identification System (TRIS) T3 Taxpayer Contact (TPC) – 4800 T3APP Procedures T4 ROE Ident Procedures Manual – 98(15) T5 Manual – 98(16) Taxation Operations Manual – TOM 65 Tax-Free Savings Account Error Correction Program – 9030 Tax-Free Savings Account Error Correction Program – Supervisors User Guide – 9040 Tax-Free Savings Account Program – 9000 Taxpayer Contact (TPC) – 9850 Taxpayer Requested Reassessment Processing Instructions – 1960 TCA Assessing and Specialized Assessing Instructions – 40(10)5-6 TCA Processing for non-residents type return – 4046.(50) TCA, SLR, and Code 5 RAP Accounting Activities – 99(14)0 Team Leader Procedures – 19(10) Technical Help Guide TFSA T1BEN user guide for IITE agents – 9020 The RAPID Communication System – 9510-30 TOM 19(27) Disability Tax Credit Manual TPR Control – 1940 TRUSTME- T3 Efile Transmission Info System – 4032.3 Underused Housing Tax Electronic Filing Helpdesk Manual Underused Housing Tax Return and Election Form Web access code (WAC) maintenance manual – 98(11) Collections and Verification Branch Benefit Examination Team (BET) – 6200 Benefits Validation Manual – 6300 CARP Procedures Guide – 6160 CARP Project Specific Instructions – 6170 Compliance Operations Manual – GST/HST- 6500 Compliance Operations Manual – Other Levies- 6510 Compliance Operations Manual – Payroll Compliance Confidence Validities – 4092.4 Corporation- GST HST Matching Review Guide – 6135 Customs program TSO/NVCC collections — Account Closure & Removal Customs program TSO/NVCC collections — Account intake, preparation and maintenance Customs program TSO/NVCC collections — Account security (ASEC) Customs program TSO/NVCC collections — Account summaries Customs program TSO/NVCC collections — Account transfer and association Customs program TSO/NVCC collections — Acquisition and disposition Customs program TSO/NVCC collections — Appeals Customs program TSO/NVCC collections — Appraisals and valuations Customs program TSO/NVCC collections — Books and records Customs program TSO/NVCC collections — Collection limitation period (CLP) Customs program TSO/NVCC collections — Collection restrictions Customs program TSO/NVCC collections — Collections contact Customs program TSO/NVCC collections — Compromise settlements Customs program TSO/NVCC collections — Confidentiality Customs program TSO/NVCC collections — Court documents Customs program TSO/NVCC collections — Credit offsets Customs program TSO/NVCC collections — Dates of invoices and notices Customs program TSO/NVCC collections — Deceased taxpayers Customs program TSO/NVCC collections — Department of Justice (JUS) Customs program TSO/NVCC collections — Dockets Customs program TSO/NVCC collections — Fees and charges Customs program TSO/NVCC collections — Field calls Customs program TSO/NVCC collections — Garnishment Customs program TSO/NVCC collections — Insolvency Customs program TSO/NVCC collections — Issues management Customs program TSO/NVCC collections — Jeopardy Customs program TSO/NVCC collections — Legal entities Customs program TSO/NVCC collections — Letters, notices and statements Customs program TSO/NVCC collections — Lien at the border Customs program TSO/NVCC collections — Mail Customs program TSO/NVCC collections — Memorandum assessments Customs program TSO/NVCC collections — Naming conventions Customs program TSO/NVCC collections — Payments Customs program TSO/NVCC collections — Plan of action (POA) Customs program TSO/NVCC collections — Request for information Customs program TSO/NVCC collections — Requirement for information (RFI) Customs program TSO/NVCC collections — Searches and skip tracing Customs program TSO/NVCC collections — Securing Debt Customs program TSO/NVCC collections — Seizure and sale Customs program TSO/NVCC collections — Source documents and historical printouts Customs program TSO/NVCC collections — Statutory set-offs Customs program TSO/NVCC collections — Uncollectible debts Customs program TSO/NVCC collections — Voluntary deposit Due Diligence Process – 97 Emergency programs – Individual programs TSO/NVCC collections — Ability to pay Emergency programs – Individual programs TSO/NVCC collections — Account and inventory management Emergency programs – Individual programs TSO/NVCC collections — Benefit types Emergency programs – Individual programs TSO/NVCC collections — Collections contact Emergency programs – Individual programs TSO/NVCC collections — Confidentiality Emergency programs – Individual programs TSO/NVCC collections — Deceased individuals Emergency programs – Individual programs TSO/NVCC collections — Indigenous peoples Emergency programs – Individual programs TSO/NVCC collections — Insolvency Emergency programs – Individual programs TSO/NVCC collections — Issues management Emergency programs – Individual programs TSO/NVCC collections — Letters, notices, and statements Emergency programs – Individual programs TSO/NVCC collections — Mail Emergency programs – Individual programs TSO/NVCC collections — Payments Emergency programs – Individual programs TSO/NVCC collections — Request for information (RFI) Emergency programs – Individual programs TSO/NVCC collections — Uncollectible debts Foreign Source Matching – 19(16)0 GST/HST Non-Registrant Operations Manual – 6520 GST/HST Registration Review Manual – 6000 Identity Protection Services – 9730 Line 105 Validation guide and procedures – 6125 Matching Program – 19(17)0 Non-Filer Program Job Aids Non-Filer Program Topics (NFPT) Non-Resident Withholding Job Aids Quebec Referrals – 6880 Refund Examination program – 9720 RQ Reference Guide – 6150 Sole Proprietorship – GST/HST Income Matching review Guide and Procedures – 6130 Special Assessment Program – 9880 Supplementary Examination Program – 9710 T1 Pre-Matching – 7000 T1-OVP Compliance – 9870 T3 Verification Program Manual – 9740 Tax programs TSO/NVCC collections — Account closure and removal Tax programs TSO/NVCC collections — Account summaries Tax programs TSO/NVCC collections — Account transfer and association Tax programs TSO/NVCC collections — Acquisition and disposition Tax programs TSO/NVCC collections — Appraisals and valuation Tax programs TSO/NVCC collections — Assessment dates Tax programs TSO/NVCC collections — Books and records Tax programs TSO/NVCC collections — Centralized workloads and specialized accounts Tax programs TSO/NVCC collections 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Reviewers GST/HST Audit and Examination Manual Guidelines for Resolving Claimants' SR&ED concerns Income Tax Audit Manual International Waivers Procedures Manual Large Business Audit Manual Non-resident Audit Manual Office Audit Procedures Manual Real Estate Appraisals Operational Manual Section 116 Non-Resident Disposition Manual T4088- Scientific Research and Experimental Development (SR&ED) Expenditures Claim – Guide to Form T661 Tax Avoidance Manual – 15 The SR&ED Technical Review: A Guide for Claimants Voluntary Disclosure Program (VDP) Operations Manual Legislative Policy and Regulatory Affairs Branch Audit Manual Luxury Tax Cannabis Audit Manual Cannabis Licensing Procedures CPP/EI Policy Manual CPP/EI Rulings Procedures Manual DTS Procedure Manual Excise Duty Tobacco Licensee Audit Report Excise Tax Licensing Procedures Manual Fuel Charge Audit Manual GST/HST Procedures Manual Guidelines for the imposition of administrative monetary penalties (AMPS) ITRD Procedure Manual Registered Plans Directorate Technical Manual Social Security Manual Vaping Product Licensing Procedures under the Excise Act, 2001 Service, Innovation and Integration Branch Service Feedback Program- Problem Resolution Procedures Manual – 9120 Service Feedback Program- Service Complaints Procedures Manual Service Feedback Program- T1 Ben Case Management System Manual Service Feedback System (SFS) Manual – Problem Resolution Service Feedback System (SFS) Manual – Service Complaints Additional Information The Canada Revenue Agency (CRA) is subject to the legislative requirements of the Access to Information Act and the Privacy Act. ...

As on the SIN application form, use the date convention dd/mm/yyyy when filling out the RDSP application form. If you do not use this convention, it will cause problems during the validation process. ...

La version française de cette publication est intitulée Guide des conventions de retraite. ... However, if the payments qualify as "periodic pension payments," the provisions of an income tax convention or agreement between Canada and another country may provide for a reduced rate of Part XIII tax on the payments. For more information about non-resident income tax, the treaty countries, and treaty rates, see the following publications: T4061, NR4 – Non-Resident Tax Withholding, Remitting, and Reporting IC76-12R6, Applicable rate of Part XIII tax on amounts paid or credited to persons in countries with which Canada has a tax convention IC77-16R4, Non-Resident Income tax Note If you bought an interest in an RCA from a non-resident, you have to withhold income tax at a rate of 25% of the price you paid. ...

You have to withhold income tax of 25% (or the percentage established under a tax convention or agreement) on amounts you paid or credited to non-residents. ... For more information, see Information Circular IC76-12, Applicable Rate of Part XIII Tax on Amounts Paid or Credited to Persons in Countries with Which Canada Has a Tax Convention, and Information Circular IC77-16, Non-Resident Income Tax. ... Guides and other publications T4012, T2 Corporation – Income Tax Guide T4013, T3 Trust Guide T4061, NR4 – Non-Resident Tax Withholding, Remitting and Reporting T4091, T5008 Guide- Return of Securities Transactions Income tax folios S5-F1-C1, Determining an Individual's Residence Status Information circulars IC07-1, Taxpayer Relief Provisions IC71-9, Unclaimed Dividends IC76-12, Applicable Rate of Part XIII Tax on Amounts Paid or Credited to Persons in Countries with Which Canada Has a Tax Convention IC77-16, Non-Resident Income Tax IC82-2, Social Insurance Number Legislation that Relates to the Preparation of Information Slips IC97-2, Customized Forms Interpretation bulletins IT-66, Capital Dividends IT-67, Taxable Dividends from Corporations Resident in Canada IT-88, Stock Dividends IT-149, Winding-up Dividend IT-396, Interest Income IT-448, Dispositions – Changes in Terms of Securities (and its Special Release) IT-531, Eligible Funeral Arrangements Appendix E – Income Tax Act references You may find these references for the following topics helpful when using this guide. ...

You have to withhold income tax of 25% (or the percentage established under a tax convention or agreement) on amounts you paid or credited to non-residents. ... For more information, see Information Circular IC76-12, Applicable Rate of Part XIII Tax on Amounts Paid or Credited to Persons in Countries with Which Canada Has a Tax Convention, and Information Circular IC77-16, Non-Resident Income Tax. ... Guides and other publications T4012, T2 Corporation – Income Tax Guide T4013, T3 Trust Guide T4061, NR4 – Non-Resident Tax Withholding, Remitting and Reporting T4091, T5008 Guide- Return of Securities Transactions Income tax folios S5-F1-C1, Determining an Individual's Residence Status Information circulars IC07-1, Taxpayer Relief Provisions IC71-9, Unclaimed Dividends IC76-12, Applicable Rate of Part XIII Tax on Amounts Paid or Credited to Persons in Countries with Which Canada Has a Tax Convention IC77-16, Non-Resident Income Tax IC82-2, Social Insurance Number Legislation that Relates to the Preparation of Information Slips IC97-2, Customized Forms Interpretation bulletins IT-66, Capital Dividends IT-67, Taxable Dividends from Corporations Resident in Canada IT-88, Stock Dividends IT-149, Winding-up Dividend IT-396, Interest Income IT-448, Dispositions – Changes in Terms of Securities (and its Special Release) IT-531, Eligible Funeral Arrangements Appendix E – Income Tax Act references You may find these references for the following topics helpful when using this guide. ...

La version française de cette publication est intitulée Guide des conventions de retraite. ... However, if the payments qualify as "periodic pension payments," the provisions of an income tax convention or agreement between Canada and another country may provide for a reduced rate of Part XIII tax on the payments. For more information about non-resident income tax, the treaty countries, and treaty rates, see the following publications: T4061, NR4 – Non-Resident Tax Withholding, Remitting, and Reporting IC76-12R6, Applicable rate of Part XIII tax on amounts paid or credited to persons in countries with which Canada has a tax convention IC77-16R4, Non-Resident Income tax Note If you bought an interest in an RCA from a non-resident, you have to withhold income tax at a rate of 25% of the price you paid. ...

You have to withhold income tax of 25% (or the percentage established under a tax convention or agreement) on amounts you paid or credited to non-residents. ... For more information, see Information Circular IC76-12R, Applicable Rate of Part XIII Tax on Amounts Paid or Credited to Persons in Countries with Which Canada Has a Tax Convention, and Information Circular IC77-16R, Non-Resident Income Tax. ... Guides T4012, T2 Corporation – Income Tax Guide T4013, T3 Trust Guide T4061, NR4 – Non-Resident Tax Withholding, Remitting and Reporting T4091, T5008 Guide- Return of Securities Transactions Income tax folios S3-F2-C1, Capital Dividends S5-F1-C1, Determining an Individual's Residence Status Information circulars IC07-1R, Taxpayer Relief Provisions IC71-9R, Unclaimed Dividends IC76-12R, Applicable Rate of Part XIII Tax on Amounts Paid or Credited to Persons in Countries with Which Canada Has a Tax Convention IC77-16R, Non-Resident Income Tax IC82-2R, Social Insurance Number Legislation that Relates to the Preparation of Information Slips IC97-2R, Customized Forms Interpretation bulletins IT-67R, Taxable Dividends from Corporations Resident in Canada IT-88R, Stock Dividends IT-149R, Winding-up Dividend IT-396R, Interest Income IT-448, Dispositions – Changes in Terms of Securities (and its Special Release) IT-531, Eligible Funeral Arrangements Appendix E – Income Tax Act references You may find these references for the following topics helpful when using this guide. ...