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If you are a landed immigrant or Convention refugee, you should apply as soon as possible after you and your child arrive in Canada. ...

If you are a landed immigrant or Convention refugee, you should apply as soon as possible after you and your child arrive in Canada. ...

Under the auspices of the FTA, JITSIC-participating countries operate under a legal framework of bilateral and multilateral conventions and tax information exchange agreements to share experience, resources, and expertise to tackle common tax evasion and avoidance issues. ...

The CRA’s bases it rulings and interpretations on the Income Tax Act, the Income Tax Regulations, all related statutes, and the tax conventions that Canada has with other countries. ...

Gifts and awards provided by a person other than the employer (for example, gift bag provided at a trade show) If the gifts and awards are provided by a person other than the employer the benefit is not taxable if all of the following apply: Recipients attend a trade show, convention, awards show, or similar event specific to their trade They receive gifts, gift bags or other promotional items at the event The person giving them the gift is not their employer The fair market value is $500 or less Payer reports the benefit on a slip If the total value of all remuneration (gifts, awards and other payments) provided by the payer is more than $500 (under the CRA administrative policy for issuing T4A slips), the payer has to report the value of the benefit on a T4A slip at the end of the year as follows: Code 28 – Other income If any tax was deducted, it should be reported in box 22 of the T4A slip. ...

Box 119 – Foreign business income that is exempt from Canadian tax due to a tax convention or agreement (Multi-jurisdictional) Enter any part of foreign business income that is exempt from Canadian tax due to a tax convention or agreement. ... Box 157 – Foreign capital gains exempt from Canadian tax due to a tax convention or agreement (Multi-jurisdictional) Enter the foreign capital gain that is exempt from Canadian tax due to a tax convention or agreement. ... The percentage may be different under a tax convention or agreement between Canada and a foreign country. ...

Box 119 – Foreign business income that is exempt from Canadian tax due to a tax convention or agreement (Multi-jurisdictional) Enter any part of foreign business income that is exempt from Canadian tax due to a tax convention or agreement. ... Box 157 – Foreign capital gains exempt from Canadian tax due to a tax convention or agreement (Multi-jurisdictional) Enter the foreign capital gain that is exempt from Canadian tax due to a tax convention or agreement. ... The percentage may be different under a tax convention or agreement between Canada and a foreign country. ...

Income Tax Convention (1980). Capital gains arising from a deemed disposition are taxable in Canada, unless exempt under a specific tax treaty. ... For more information, go to: • IC76-12R8 Applicable rate of part XIII tax on amounts paid or credited to persons in countries with which Canada has a tax convention; • Interpretation Bulletin IT465R, Non-Resident Beneficiaries of Trusts; and • Interpretation Bulletin IT420R3, Non-Residents – Income Earned in Canada. ... A-17.2.7 Additional legislative authority – ITA Additional legislative authority – ITA ITA Reference Subject Matter References Interpretation Bulletin (IT) Information Circular (IC) 34.1(8), (9) Alternative year-end methods 40(2) Choice of property to claim as principal residence Income Tax Folio S1-F3-C2, Principal Residence Form T2091IND-WS, Principal Residence Worksheet Form T2091IND, Designation of a Property as a Principal Residence by an Individual (Other Than a Personal Trust) 56(1)(a) (iii) Death benefit IT508R, Death Benefits 70(1) Computing income IT210R2, Income of Deceased Persons – Periodic Payments and Investment Tax Credit Tax Guide RC4111, Canada Revenue Agency – What to Do Following a Death 70(2) Amounts receivable for rights or things (elections) IT212R3, Income of Deceased Persons – Rights or Things IT234, Income of Deceased Persons – Farm Crops IT278R2, Death of a Partner or of a Retired Partner IT326R3, Returns of Deceased Persons as “Another Person” IT427R, Livestock of Farmers 70(3), (3.1), 69(1.1) Rights or things transferred to beneficiaries IT427R, Livestock of Farmers 70(4) Revocation of election in 70(2) IT212R3, Income of Deceased Persons – Rights or Things 70(5), (5.1), (5.2), (5.3), (5.4) Capital property of a deceased taxpayer: Depreciable and other property IT140R3, Buy-sell agreements IT416R3, Valuation of shares of a corporation receiving life insurance proceeds on death of a shareholder IT313R2, Eligible Capital Property – Rules Where a Taxpayer Has Ceased Carrying on a Business or Has Died IT125R4, Dispositions of Resource Properties IC89-3, Policy Statement on Business Equity Valuations T2SCH6, Schedule 6, Summary of Dispositions of Capital Property 70(6), (6.1), (6.2) Transfers or distribution to spouse or common-law partner or spousal or common-law partner trust: Exception to subsection 70(5) Income Tax Folio S6-F4-C1, Testamentary Spouse or Common-law Partner Trusts IC07-1R1, Taxpayer Relief Provisions 70(7) Special rules for spouse or common-law partner /spousal or common-law partner trusts Income Tax Folio S6-F4-C1, Testamentary Spouse or Common-law Partner Trusts 70(8), (10) Meaning of certain expressions and definitions Income Tax Folio S6-F4-C1, Testamentary Spouse or Common-law Partner Trusts IT349R3, Intergenerational Transfers of Farm Property on Death 70(9), (9.1), (9.2), (9.3), (9.6), (9.8) Tax deferred rollovers on intergenerational transfers of certain farm property IT349R3, Intergenerational Transfers of Farm Property on Death IC07-1R1, Taxpayer Relief Provisions 70(13) Capital cost of certain depreciable property IT349R3, Intergenerational Transfers of Farm Property on Death 70(14) Order of disposal of depreciable property IT349R3, Intergenerational Transfers of Farm Property on Death 72(1) Reserves in the year of death IT152R3, Special reserves – Sale of land IT154R, Special reserves 72(2) Elections by representative for reserves IT152R3, Special reserves – Sale of land Form T2069, Election in Respect of Amounts Not Deductible as Reserves for the Year of Death 80(2)(a), (p), (q) Debt forgiveness rules 104 to 107 These sections apply to the estate and the representative as if the estate was a trust where a trust arrangement is in effect 108(1) Definition of testamentary trust 111(2) Year of death: Net capital losses IT232R3, Losses – Their Deductibility in the Loss Year or in Other Years 118.1(4), (5), (6), (7), (7.1), (8) Gifts of property IT226R, Gift to a charity of a residual interest in real property or an equitable interest in a trust IT288R2, Gifts of Capital Properties to a Charity and Others IT407R4-CONSOLID, Dispositions of Cultural Property to Designated Canadian Institutions 118.2(1), (2) Medical expenses Income Tax Folio S1-F1-C1, Medical Expense Tax Credit Income Tax Folio S1-F1-C2, Disability Tax Credit Income Tax Folio S1-F1-C3, Disability Supports Deduction Tax Guide RC4064, Disability-Related Information 122.5(1), (2) GST credit for T1s Definitions and exceptions 122.62(5) Death of cohabiting spouse or common-law partner and the child tax credit Form RC65, Marital Status Change 150(1)(b) Filing for deceased individuals Tax Guide T4011, Preparing Returns for Deceased Persons 150(4) Death of a partner or proprietor IT278R2, Death of a Partner or of a Retired Partner IT326R3, Returns of Deceased Persons as “Another Person” 159(2) Certificate before distribution IC82-6R12, Clearance Certificate Form TX19, Asking for a Clearance Certificate 159(3) Personal liability of the legal representative IC98-1R8, Tax Collections Policies 159(5) Elections for certain provisions under subsections 70(2), (5), (5.2), and (9.4) IT212R3, Income of Deceased Persons – Rights or Things IT278R2, Death of a Partner or of a Retired Partner Form T2075, Election to Defer Payment of Income Tax, Under Subsection 159(5) of the Income Tax Act by a Deceased Taxpayer’s Legal Representative or Trustee 164(6), (6.1) Application of losses realized upon death to the TD1 of prior years Regulation 1000, Election by a legal representative for property dispositions IC07-1R1, Taxpayer Relief Provisions 212(1)(c) Estate or trust income IT465R, Non-Resident Beneficiaries of Trusts IC76-12R8 Applicable rate of part XIII tax on amounts paid or credited to persons in countries with which Canada has a tax convention 230, 230.1 Books and records retention IC78-10R5, Books and Records Retention/Destruction 248(1) Definition of disposition 248(1) Definition of taxable Canadian property IT420R3, Non-Residents – Income Earned in Canada 248(8) Occurrences as a consequence of death 248(9) Definition of disclaimer and release or surrender Income Tax Folio S6-F4-C1, Testamentary Spouse or Common-law Partner Trusts IT313R2, Eligible Capital Property – Rules Where a Taxpayer Has Ceased Carrying on a Business or Has Died IT349R3, Intergenerational Transfers of Farm Property on Death 248(9.1) How a trust is created Income Tax Folio S6-F4-C1, Testamentary Spouse or Common-law Partner Trusts 248(9.2) Vesting indefeasibly Regulation 204 Filing returns for estates and trusts IT531, Eligible Funeral Arrangements Regulation 206 Legal representatives and others regarding filing of returns Regulation 1001 Annual installments for the deceased taxpayer Page details Date modified: 2023-07-07 ...

Complete Form GST106, Information on Claims Paid or Credited for Foreign Conventions and Tour Packages, and send it to your tax centre at the address shown on your GST/HST return. For more information, see Guide RC4036, GST/HST Information for the Travel and Convention Industry; if you are a registrant organizer of a foreign convention or a convention facility operator, the rebate amount you paid or credited for the convention facility and related convention supplies. Complete Form GST106, Information on Claims Paid or Credited for Foreign Conventions and Tour Packages and send it to your tax centre at the address shown on your GST/HST return. ...

Complete Form GST106, Information on Claims Paid or Credited for Foreign Conventions and Tour Packages, and send it to your tax centre at the address shown on your GST/HST return. For more information, see Guide RC4036, GST/HST Information for the Travel and Convention Industry; if you are a registrant organizer of a foreign convention or a convention facility operator, the rebate amount you paid or credited for the convention facility and related convention supplies. Complete Form GST106, Information on Claims Paid or Credited for Foreign Conventions and Tour Packages and send it to your tax centre at the address shown on your GST/HST return. ...