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15 December 2009 GST/HST Interpretation 119566 - PROPOSED LAW/REGULATION; [Application of the GST/HST to the Foreign Convention and Tour Incentive Program (FCTIP)]

15 December 2009 GST/HST Interpretation 119566- PROPOSED LAW/REGULATION; [Application of the GST/HST to the Foreign Convention and Tour Incentive Program (FCTIP)] Unedited CRA Tags ETA 252.1, ETA 252.2, ETA 252.5 Please note that the following document, although correct at the time of issue, may not represent the current position of the Agency. / Veuillez prendre note que ce document, bien qu'exact au moment émis, peut ne pas représenter la position actuelle de l'Agence. Excise and GST/HST Rulings Directorate Place de Ville, Tower A, 15th floor 320 Queen Street Ottawa ON K1A 0L5 XXXXX XXXXX XXXXX Case Number: 119566 Attention: XXXXX XXXXX December 15, 2009 Subject: GST/HST INTERPRETATION PROPOSED LAW/REGULATION Dear XXXXX: Thank you for your XXXXX of XXXXX, concerning the application of the Goods and Services Tax (GST)/Harmonized Sales Tax (HST) to the Foreign Convention and Tour Incentive Program (FCTIP). ...

27 March 2008 GST/HST Interpretation 103195 - Tour Packages and the Foreign Convention and Tour Incentive Program

27 March 2008 GST/HST Interpretation 103195- Tour Packages and the Foreign Convention and Tour Incentive Program Unedited CRA Tags ETA Sch VI, Part III, 1(f) Please note that the following document, although correct at the time of issue, may not represent the current position of the Agency. / Veuillez prendre note que ce document, bien qu'exact au moment émis, peut ne pas représenter la position actuelle de l'Agence. ... Yours truly, Tim Myers Technical Policy Advisor General Operations and Border Issues Division Excise and GST/HST Rulings Directorate 2008/02/14 — RITS 100110 — Foreign Convention and Tour Incentive Program ...

24 October 2007 GST/HST Interpretation 95276 - Foreign Convention and Tour Incentive Program

24 October 2007 GST/HST Interpretation 95276- Foreign Convention and Tour Incentive Program Unedited CRA Tags ETA Part IX Please note that the following document, although correct at the time of issue, may not represent the current position of the Agency. / Veuillez prendre note que ce document, bien qu'exact au moment émis, peut ne pas représenter la position actuelle de l'Agence. ...

23 August 2007 GST/HST Interpretation 97030 - Foreign Convention and Tour Incentive Program

23 August 2007 GST/HST Interpretation 97030- Foreign Convention and Tour Incentive Program Unedited CRA Tags ETA 213; ETA Sch VII, 1 Please note that the following document, although correct at the time of issue, may not represent the current position of the Agency. / Veuillez prendre note que ce document, bien qu'exact au moment émis, peut ne pas représenter la position actuelle de l'Agence. ...

19 February 2008 GST/HST Interpretation 100369 - Foreign Convention and Tour Incentive Program

19 February 2008 GST/HST Interpretation 100369- Foreign Convention and Tour Incentive Program Unedited CRA Tags ETA 123(1) financial institution Please note that the following document, although correct at the time of issue, may not represent the current position of the Agency. / Veuillez prendre note que ce document, bien qu'exact au moment émis, peut ne pas représenter la position actuelle de l'Agence. ...

10 December 2007 GST/HST Interpretation 96111 - Foreign Convention and Tour Incentive Program

10 December 2007 GST/HST Interpretation 96111- Foreign Convention and Tour Incentive Program Unedited CRA Tags ETA Sch VI, Part III, 1(f) Please note that the following document, although correct at the time of issue, may not represent the current position of the Agency. / Veuillez prendre note que ce document, bien qu'exact au moment émis, peut ne pas représenter la position actuelle de l'Agence. ...

17 December 2007 GST/HST Interpretation 93296 - Foreign Convention and Tour Incentive Program

17 December 2007 GST/HST Interpretation 93296- Foreign Convention and Tour Incentive Program Unedited CRA Tags ETA 231 Please note that the following document, although correct at the time of issue, may not represent the current position of the Agency. / Veuillez prendre note que ce document, bien qu'exact au moment émis, peut ne pas représenter la position actuelle de l'Agence. ...

25 January 2010 Internal T.I. 2009-0319951I7 - Article 15 & definition of permanent establishment

D) Canada-Netherlands Income Tax Convention ("Canada-Netherlands Treaty") The Canada-Netherlands Treaty contains Article 23- Offshore Activities. ... Income Tax Convention ("Canada-U.K. Treaty") The Canada-U.K. ... Tax Convention ("Canada-U.S. Treaty") In XXXXXXXXXX, the Fourth Protocol to the Canada-U.S. ...

24 March 2004 External T.I. 2003-0020781E5 - XXXXXXXXXX

Income Tax Convention (1980) (the "U.S. Convention")? Our Comments Your letter describes factual situations involving a specific taxpayer. ... German Convention The relevant part of Article 11 of the German Convention provides: 3. ... Convention The relevant part of paragraph 3 of Article 11 of the U.S. ...

S6-F1-C1 - Residence of a Trust or Estate

A detailed description of those provisions would be beyond the scope of this Chapter. 1.9 Generally, each of the resident contributors to a deemed resident trust (except for any electing contributors in respect of it), and the resident beneficiaries under the trust, are jointly and severally, or solidarily, liable with the trust for many of its obligations, including its Part I tax liability. 1.10 The Income Tax Conventions Interpretation Act contains rules that govern the interpretation of certain provisions of the tax treaties negotiated by Canada. Section 4.3 of this act came into force on March 5, 2010 to clarify that under Canadian law, a trust that is deemed to be resident in Canada by subsection 94(3) will be deemed to be a resident of Canada and not a resident of the other contracting state for the purposes of applying a particular tax convention. This will be the case notwithstanding the provisions of the particular convention or of the act giving the convention the force of law in Canada. ...

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