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Current CRA website
Self employed Business, Professional, Commission, Farming, and Fishing Income: Chapter 3 – Expenses
For more information, see Convention expenses for business and professional. ... The convention organizer may not show these amounts separately on your bill. ... Example Cathy attended a two-day convention in May 2017 that cost her $600. ...
Current CRA website
Self-employed Business, Professional, Commission, Farming, and Fishing Income: Chapter 3 – Expenses
For more information, see Convention expenses for business and professional. ... The convention organizer may not show these amounts separately on your bill. ... Example Cathy attended a two-day convention in May 2024 that cost her $600. ...
Old website (cra-arc.gc.ca)
SR&ED Overhead and Other Expenditures Policy
These include: Fees for preparing SR&ED claims (see section 4.8.1) Cost to attend conventions or conferences (see section 4.8.2) Interest expenses (see section 4.8.3) 3.1.2 Expenditures that are not directly related Certain expenditures, including salary or wages, that relate to the general administration or management of a business are generally not allowable for SR&ED purposes. ... The Queen 4.8.2 Cost to attend conventions or conferences Only the expenditures for technical conventions or conferences specific to the SR&ED project or its technology can be directly related and incremental to the prosecution of SR&ED. ... Legislative References Income Tax Regulations Paragraph 2900(2)(c) Other expenditures directly related and incremental to the prosecution of SR&ED – Traditional method Clause 2902(a)(i)(F) Prescribed expenditure – Convention and conference 4.8.3 Interest expenses Interest expenses incurred on money borrowed for the prosecution of SR&ED are deductible as an SR&ED expenditure only to the extent that the borrowed money is used to pay SR&ED expenditures that are otherwise allowable SR&ED expenditures. ...
Current CRA website
SR&ED Overhead and Other Expenditures Policy
These include: Fees for preparing SR&ED claims (see section 4.8.1) Cost to attend conventions or conferences (see section 4.8.2) Interest expenses (see section 4.8.3) 3.1.2 Expenditures that are not directly related Certain expenditures, including salary or wages, that relate to the general administration or management of a business are generally not allowable for SR&ED purposes. ... The Queen 4.8.2 Cost to attend conventions or conferences Only the expenditures for technical conventions or conferences specific to the SR&ED project or its technology can be directly related and incremental to the prosecution of SR&ED. ... Legislative References Income Tax Regulations Paragraph 2900(2)(c) Other expenditures directly related and incremental to the prosecution of SR&ED – Traditional method Clause 2902(a)(i)(F) Prescribed expenditure – Convention and conference 4.8.3 Interest expenses Interest expenses incurred on money borrowed for the prosecution of SR&ED are deductible as an SR&ED expenditure only to the extent that the borrowed money is used to pay SR&ED expenditures that are otherwise allowable SR&ED expenditures. ...
Old website (cra-arc.gc.ca)
Business and Professional Income
Convention expenses You can deduct the cost of attending up to two conventions a year. ... This second limit may not apply if an organization from another country sponsors the convention and the convention relates to your business or professional activity. ... Example Cathy attended a two-day convention in May 2016 that cost her $600. ...
Current CRA website
Business and Professional Income
Convention expenses You can deduct the cost of attending up to two conventions a year. ... This second limit may not apply if an organization from another country sponsors the convention and the convention relates to your business or professional activity. ... Example Cathy attended a two-day convention in May 2016 that cost her $600. ...
Old website (cra-arc.gc.ca)
Guidance on the Canada-U.S. Enhanced Tax Information Exchange Agreement
Tax Convention 3.54 Plans or arrangements established in Canada described in paragraph 3 of Article XVIII (Pensions and Annuities) of the Convention between Canada and the United States with Respect to Taxes on Income and on Capital include superannuation, pension, or other retirement arrangements. ... “In trust for” accounts 6.50 Many financial institutions open accounts under an “in trust for” (ITF) convention but there is no consistent industry approach to ITF account naming conventions. ... The financial institution opens the account using the ITF naming convention. ...
Current CRA website
Guidance on the Canada-U.S. Enhanced Tax Information Exchange Agreement
Tax Convention 3.57 Plans or arrangements established in Canada described in paragraph 3 of Article XVIII (Pensions and Annuities) of the Convention between Canada and the United States with Respect to Taxes on Income and on Capital include superannuation, pension, or other retirement arrangements. ... “In trust for” accounts 5.52 Many financial institutions open accounts under an “in trust for” (ITF) convention but there is no consistent industry approach to ITF account naming conventions. ... The financial institution opens the account using the ITF naming convention. ...
Current CRA website
Agreement between the Canada Revenue Agency and the Public Service Alliance of Canada
**Board of Directors meetings, Executive Board meetings, conventions, conferences and committee meetings 14.12 Subject to operational requirements, the Employer shall grant leave without pay to a reasonable number of employees to attend: meetings of the Board of Directors of the Alliance, meetings of the National Executive of the Components, Executive Board meetings of the Alliance, Conventions, and conferences of the Alliance, the Components, the Canadian Labour Congress, and the Territorial and Provincial Federations of Labour; Alliance recognized committee meetings of the Alliance, the components, the Canadian Labour Congress and the territorial and provincial Federations of Labour. ... The following activities shall be deemed to be part of career development: a course given by the Employer; a course offered by a recognized academic institution; a seminar, convention, or study session in a specialized field directly related to the employee's work. 50.02 Upon written application by the employee, and with the approval of the Employer, career development leave with pay may be given for any one of the activities described in clause 50.01. ...
Old website (cra-arc.gc.ca)
Excise and GST/HST News No. 67 (Winter 2008)
Foreign convention info sheets The following GST/HST info sheets have been revised to provide more complete information on the Foreign Convention and Tour Incentive Program: GI-026, Visitor Rebate Program – Non-Residents Purchasing Accommodation: When is the Rebate Still Available? GI-027, Foreign Convention and Tour Incentive Program – Sponsors of Domestic Conventions: Application of the GST/HST to Admissions Sold to Non-Residents · GI-028, Foreign Convention and Tour Incentive Program – Non-Resident Exhibitors: Application of GST/HST to Purchases and Rebate for Purchases GI-029, Foreign Convention and Tour Incentive Program – Sponsors of Foreign Conventions: What Is a Foreign Convention and Rebate for Purchases GI-030, Foreign Convention and Tour Incentive Program – Non-Registered Organizers of Foreign Conventions: Rebate for Purchases GI-031, Foreign Convention and Tour Incentive Program – Registrant Organizers and Convention Facility Operators: Paying and Crediting the Rebate Amount for Foreign Conventions GI-032, Foreign Convention and Tour Incentive Program – Non-Residents Purchasing Tour Packages: Rebate for Eligible Tour Packages GI-033, Foreign Convention and Tour Incentive Program – Non-Resident Tour Operators: Rebate for Accommodation Sold in Eligible Tour Packages The following is a new info sheet on the Foreign Convention and Tour Incentive Program: GI-044, Foreign Convention and Tour Incentive Program – Tour Packages: What Is an Eligible Tour Package Fraud prevention Small and medium businesses and not-for-profit organizations (NPOs) are often subject to mass marketing fraud in the form of deceptive telemarketing, deceptive mail and Internet scams. ... GI-027 Foreign Convention and Tour Incentive Program – Sponsors of Domestic Conventions: Application of the GST/HST to Admissions Sold to Non-Residents GI-028 Foreign Convention and Tour Incentive Program – Non-Resident Exhibitors: Application of GST/HST to Purchases and Rebate for Purchases GI-029 Foreign Convention and Tour Incentive Program – Sponsors of Foreign Conventions: What Is a Foreign Convention and Rebate for Purchases GI-030 Foreign Convention and Tour Incentive Program – Non-Registered Organizers of Foreign Conventions: Rebate for Purchases GI-031 Foreign Convention and Tour Incentive Program – Registrant Organizers and Convention Facility Operators: Paying and Crediting the Rebate Amount for Foreign Conventions GI-032 Foreign Convention and Tour Incentive Program – Non-Residents Purchasing Tour Packages: Rebate for Eligible Tour Packages GI-033 Foreign Convention and Tour Incentive Program – Non-Resident Tour Operators: Rebate for Accommodation Sold in Eligible Tour Packages GI-044 Foreign Convention and Tour Incentive Program – Tour Packages: What Is an Eligible Tour Package GI-045 Residential Care Facilities and Proposed Changes in the 2008 Budget GST/HST Memoranda Series 8.2 General Restrictions and Limitations 19.3.1.2 Stated Price Net of Rebate – GST at 5% 19.3.8 New Housing Rebates and the HST 19.3.8.1 New Housing Rebates and HST at 13% GST/HST Notices Notice228 Notice of Change- GST/HST Memoranda 4.4, Agriculture and Fishing Notice229 Implementation of the Carcross/Tagish First Nations Goods and Services Tax Notice230 First Nations Goods and Services Tax (FNGST) imposed by Shuswap, Akisqnuk, Lower Kootenay, St. ...