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You were a deemed resident of Canada if you lived outside Canada during 2024, you were not considered a factual resident of Canada because you did not have significant residential ties in Canada, and you were one of the following: a member of the Canadian Forces overseas school staff and you choose to file a return as a deemed resident of Canada (if you left Canada during 2024, see Members of the overseas Canadian Forces school staff) 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 2024 a person working under a Global Affairs Canada 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 member of the Canadian Forces at any time in 2024 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 a dependent child of one of the first four persons described earlier in this section and your net world income in 2024 was not more than the basic personal amount in Canadian dollars Income you should report Report your 2024 world income. ...

These rates are based on global warming factors and emissions factors used by Environment and Climate Change Canada to report Canada’s emissions to the United Nations Framework Convention on Climate Change. ...

The mandate of EOI is to co-ordinate exchanges of information and other related activities with treaty partners in accordance with a tax treaty's Exchange of Information Article, a Tax Information Exchange Agreement (TIEA) or the Convention on Mutual Administrative Assistance in Tax Matters (MAC). ...

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 2018 a person working under a Global Affairs Canada 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 member of the Canadian Forces at any time in 2018 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 a dependent child of one of the first four persons described earlier in this section and your net world income in 2018 was not more than the basic personal amount (see line 300) in Canadian dollars What income should you report? ...

; 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 2017; 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 member of the Canadian Forces at any time in 2017; 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 2017 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 2016; 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 member of the Canadian Forces at any time in 2016; 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 2016 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 2015; 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 member of the Canadian Forces at any time in 2015; 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 2015 was not more than the basic personal amount (see line 300) in Canadian dollars. ...

Services in relation to a location-specific event Services in relation to a location-specific event The general rule for supplies of services will not apply to a supply of a service that relates to a location-specific event (for example, a performance, festival, ceremony, convention, conference, symposium, or other similar event) if the service will be performed primarily (more than 50%) at a location of the event in a province. ... The services will be performed at the convention centre in Kingston, Ontario where the gala will take place. ...

Services in relation to a location-specific event Services in relation to a location-specific event The general rule for supplies of services will not apply to a supply of a service that relates to a location-specific event (for example, a performance, festival, ceremony, convention, conference, symposium, or other similar event) if the service will be performed primarily (more than 50%) at a location of the event in a province. ... The services will be performed at the convention centre in Kingston, Ontario where the gala will take place. ...

Rebates for eligible tour packages and accommodation Under the Foreign Convention and Tour Incentive Program (FCTIP), some non-resident persons such as tour operators and sponsors of foreign conventions are entitled to a rebate of, or relief from, the GST paid on eligible property and services supplied in Canada. ...