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Non-residents electing under Section 217- If you are a former resident of Canada, report employment income from a Canadian resident for services performed outside Canada if, under a tax treaty or international convention, the income is exempt from tax in your new country of residence. ...

; a federal or provincial government employee and you were either a resident of Canada just before being posted abroad or you received a representation allowance for 2014; 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 in that other country on 90% or more of your income from all sources 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 earlier in this section and your net world income in 2014 was not more than the basic personal amount (see line 300) in Canadian dollars. ...

; 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 2010; 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 earlier in this section and your net world income in 2010 was not more than the basic personal amount (see line 300) in Canadian dollars. ...

; a federal or provincial government employee and you were either a resident of Canada just before being posted abroad or you received a representation allowance for 2013; 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 in that other country on 90% or more of your income from all sources 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 earlier in this section and your net world income in 2013 was not more than the basic personal amount (see line 300) in Canadian dollars. ...

; a federal or provincial government employee and you were either a resident of Canada just before being posted abroad or you received a representation allowance for 2012; 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 in that other country on 90% or more of your income from all sources 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 earlier in this section and your net world income in 2012 was not more than the basic personal amount (see line 300) in Canadian dollars. ...

; a federal or provincial government employee and you were either a resident of Canada just before being posted abroad or you received a representation allowance for 2011; 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 in that other country on 90% or more of your income from all sources 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 earlier in this section and your net world income in 2011 was not more than the basic personal amount (see line 300) in Canadian dollars. ...

"); 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 2009; 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 world income in 2009 was not more than the basic personal amount (see line 300) in Canadian dollars. ...

A summary of the significant accounting policies follows: (a) Revenue and pension contributions recognition Revenues and pension contributions are recognized in the year in which the event that generates the revenue or the pension contribution occurs and when the effective date of the related legislation has passed and either the legislation, regulation or by-laws have been approved by the legislature or the ability to assess and collect tax has been provided through legislative convention. ...

You sponsor (host) a convention in Canada and more than 25% of the delegates are residents of Canada. ...

GST/HST forms GST59, GST/HST Return for Imported Taxable Supplies, Qualifying Consideration, and Internal and External Charges GST111, Financial Institution GST/HST Annual Information Return GST303, Application to Offset Taxes by Refunds or Rebates GST507, Third Party Authorization and Cancellation of Authorization for GST/HST Rebates RC79, Deposit Advice RC145, Request to Close Business Number Program Accounts RC151, GST/HST Credit Application for Individuals Who Become Residents of Canada RC193, Service-Related Complaint RC321, Delegation of Authority RC4288, Request for Taxpayer Relief- Cancel or Waive Penalties or Interest RC4607, GST/HST Pension Entity Rebate Application and Election RC4616, Election or Revocation of an Election for Closely Related Corporations and/or Canadian Partnerships to Treat Certain Taxable Supplies as Having Been Made for Nil Consideration for GST/HST Purposes RC4617, Election and Schedule to a Return for Simplified Reporting of Specified Housing Supplies RC7190-WS, GST190 Calculation Worksheet RC7207, GST/HST Rebate Application and Election for GST/HST and QST Purposes for Pension Entities that are Selected Listed Financial Institutions RC7207-1, QST Rebate Application and Election for Pension Entities that are Selected Listed Financial Institutions for GST/HST Purposes Only RC7291, GST/HST and QST Annual Information Return for Selected Listed Financial Institutions RC7321, Delegation of Authority for Certain Selected Listed Financial Institutions RC7345, Request to Close Business Number Program Accounts for Certain Selected Listed Financial Institutions GST/HST guides RC4022, General Information for GST/HST Registrants RC4027, Doing Business in Canada- GST/HST Information for Non-Residents RC4028, GST/HST New Housing Rebate 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 RC4058, Quick Method of Accounting for GST/HST RC4082, GST/HST Information for Charities RC4231, GST/HST New Residential Rental Property Rebate RC4419, Financial Institution GST/HST Annual Information Return RC7219, GST/HST and QST Annual Information Return for Selected Listed Financial Institutions GST/HST info sheets GI-188, New Brunswick and Newfoundland and Labrador HST Rate Increases – Sales and Rentals of Non-residential Real Property GI-189, New Brunswick and Newfoundland and Labrador HST Rate Increases – Information for Non-registrant Builders GI-190, New Brunswick and Newfoundland and Labrador HST Rate Increases – Sales and Rentals of New Housing GI-191, New Brunswick and Newfoundland and Labrador HST Rate Increases – Stated Price Net of the GST/HST New Housing Rebate GI-192, Prince Edward Island HST Rate Increase – Sales and Rentals of Non-residential Real Property GI-193, Prince Edward Island HST Rate Increase – Information for Non-registrant Builders GI-194, Prince Edward Island HST Rate Increase – Sales and Rentals of New Housing GI-195, Prince Edward Island HST Rate Increase – Stated Price Net of the GST/HST New Housing Rebate GST/HST notices NOTICE300, Déline First Nation Ratification of their Final Self-Government Agreement NOTICE301, Prince Edward Island HST Rate Increase – Questions and Answers on General Transitional Rules for Personal Property and Services NOTICE302, Prince Edward Island HST Rate Increase – Questions and Answers on Housing Rebates and Transitional Rules for Housing and Other Real Property Situated in Prince Edward Island GST/HST policy statements P-255, Late-filed Section 156 Elections and Revocations All GST/HST, excise duty and excise taxes and special levies publications can be found on the CRA website at cra.gc.ca/gsthsttech, at cra.gc.ca/etsl and at cra.gc.ca/exciseduty. ...