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Old website (cra-arc.gc.ca)
Canada-Norway Income Tax Agreement - Agreement between Competent Authorities
Canada-Norway Tax Convention – Agreement between Competent Authorities regarding Article 11 (Interest) As provided for under Article 11, paragraph 3(c) of the Canada-Norway Tax Convention, the Competent Authorities for Canada and Norway have agreed to exempt Export Credit Norway from tax in Canada in respect of any interest arising in Canada and paid to it after September 30, 2014. ...
Current CRA website
Guide for the Partnership Information Return (T5013 Forms)
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 112 – Foreign net rental income that is exempt from Canadian tax due to a tax convention or agreement (multi-jurisdictional) All partners – Enter any part of foreign rental 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. ...
Folio
S3-F4-C1 - General Discussion of Capital Cost Allowance
Reference can also be made to Information Circular IC71-17R5, Guidance on Competent Authority Assistance Under Canada's Tax Conventions. 1.111 A disposition of property by a non-resident, including a deemed disposition under subsection 13(7), may result in a terminal loss. ...
Folio
S1-F2-C3 - Scholarships, Research Grants and Other Education Assistance
For example, Article XX of the Convention between Canada and the United States of America with Respect to Taxes on Income and on Capital (as amended by the Fifth Protocol) provides an exemption from tax in Canada for payments received by a student who is, or was immediately before visiting Canada, a resident of the United States, and who is present in Canada for the purpose of the individual's full-time education or full-time training, provided that such payments arise outside Canada, and are for the purpose of the maintenance (that is, reasonable living expenses), education or training of the individual. ...
Current CRA website
Doing Business in Canada - GST/HST Information for Non-Residents
Foreign conventions If you are the sponsor of a foreign convention, you cannot register for the GST/HST if your only commercial activity in Canada is making sales of admissions or related convention supplies or leasing exhibition space at a foreign convention. ... Note Sponsor of a convention means the person who convenes the convention and supplies admissions to it. ... Unregistered non-resident exhibitors attending domestic or foreign conventions can claim a rebate of the GST/HST paid on convention space and related convention supplies. ...
Technical Interpretation - Internal
18 November 2013 Internal T.I. 2011-0399581I7 F - Application of section 212(1)(d) ITA
.), telle qu'amendée (la « LIR ») et de la Convention entre le gouvernement du Canada et le gouvernement d'Irlande en vue d'éviter les doubles impositions et de prévenir l'évasion fiscale en matière d'impôts sur le revenu et sur les gains en capital, signée le 8 octobre 2003 (la « Convention ») à certains paiements effectués par une société résidente du Canada en faveur d'une société non-résidente du Canada en vertu d'une entente intervenue entre ces deux sociétés. ... Application de la Convention Le paragraphe 4 de l'Article 12 de la Convention définit une redevance comme étant la rémunération de toute nature payée pour l'usage ou la concession de l'usage d'entre autre, un brevet ou d'informations ayant trait à une expérience acquise dans le domaine scientifique. ... Conclusion Ainsi, dans cette situation, les paiements décrits ci-haut seraient assujettis à l'impôt de la partie XIII en vertu du sous-alinéa 212(1)d)(i) LIR, mais seraient toutefois exempts de ce dit impôt en vertu de la Convention. ...
Archived CRA website
ARCHIVED - Income Tax - Technical News No. 41
Such actions are predicated, however, on provisions of a specific income tax convention and the general framework of Canadian tax policy. ... [Footnote 27] IC71-17R5, Guidance on Competent Authority Assistance under Canada's Tax Conventions, January 1, 2005. ... [Footnote 35] United States, Department of the Treasury, United States Model Technical Explanation Accompanying the United States Model Income Tax Convention, November 15, 2006. ...
Scraped CRA Website
ARCHIVED - Income Tax Technical News No. 41
Such actions are predicated, however, on provisions of a specific income tax convention and the general framework of Canadian tax policy. ... [Footnote 27] IC71-17R5, Guidance on Competent Authority Assistance under Canada's Tax Conventions, January 1, 2005. ... [Footnote 35] United States, Department of the Treasury, United States Model Technical Explanation Accompanying the United States Model Income Tax Convention, November 15, 2006. ...
Archived CRA website
ARCHIVED - Income Tax Technical News No. 41
Such actions are predicated, however, on provisions of a specific income tax convention and the general framework of Canadian tax policy. ... [Footnote 27] IC71-17R5, Guidance on Competent Authority Assistance under Canada's Tax Conventions, January 1, 2005. ... [Footnote 35] United States, Department of the Treasury, United States Model Technical Explanation Accompanying the United States Model Income Tax Convention, November 15, 2006. ...
Current CRA website
GST/HST registrants that pay or credit the rebate under the FCTIP
If it is later proved that the event is not a foreign convention, we will pay back the rebate amount that the eligible supplier paid or credited for the convention facility and/or related convention supplies. ... See How to calculate and claim the rebate A sponsor of a foreign convention OR An organizer of a foreign convention who is not registered for the GST/HST They meet all of the eligibility conditions for claiming a rebate. ... You are a registrant operator of convention facilities that is not the organizer of the convention paying or crediting a rebate amount to a sponsor or non-registered organizer of a foreign convention. ...