Search - convention

Overnight recreational camps operating or managing overnight recreational camps, such as: children's camps family vacation camps outdoor adventure retreats wilderness camps Recreational facilities operating or managing a facility or providing services that enable patrons to participate in recreational activities, including: downhill and cross-country ski/snowboard areas, including: ski lifts and tows equipment rental services provided at the area ski/snowboard instruction services provided at the area operation of docking and storage facilities for pleasure-craft owners, with or without related activities, such as: retailing fuel and marine supplies boat repair and maintenance rental service operation and maintenance of recreation and amusement facilities and services, including maintaining non-gambling coin-operated amusement devices located in a business operated by others aerobic dance centres amateur sports clubs, teams or leagues archery or shooting ranges ballrooms or dance halls billiard or pool halls bocce ball courts body building studios bungee jumping facilities curling clubs fitness and recreational sports centres mini golf and bowling gymnasiums handball, racquetball, squash or tennis clubs recreational go-cart tracks laser tag facilities paintball facilities physical fitness facilities ping pong parlours river rafting rock climbing facilities skating rinks swimming pools tennis courts trampoline facilities wave pools Not eligible operating or managing one of these facilities, or providing services that enable patrons to participate in one of these recreational activities: golf golf instruction golf courses golf driving ranges golf clubhouses country clubs professional sports clubs, teams or leagues facilities used primarily by professional sports clubs, teams or leagues Restaurants and food services preparing and serving meals, snacks and beverages made to order for immediate consumption on or off the premises, such as: restaurants food trucks cafeterias catering services coffee shops food concessions bars pubs nightclubs Not eligible facilities primarily engaged in retailing food or beverage products, such as: supermarkets grocery stores convenience stores suppliers to restaurant and food services businesses Sightseeing and scenic tours organizing, promoting or supporting scenic and sightseeing tours, such as: air-boat rides charter fishing services dog sledding tour horse-drawn sightseeing rides hot-air balloon rides scenic and sightseeing aerial cable cars, tramways and gondolas sightseeing boat excursion operation scenic and sightseeing bus transportation scenic and sightseeing monorails scenic and sightseeing railroads scenic and sightseeing trolley operation sightseeing or dinner cruises steam train excursions whale watching excursions Not eligible the sale of goods that promotes or supports sightseeing and scenic tours Travel agencies and tour operators operating a travel agency or as a tour operator acting as an agent in selling travel, tour, and accommodation services for: tour operators transportation companies short-term lodging establishments arranging, assembling and marketing tours Tourism promotion promoting a destination or region in Canada for the purpose of attracting tourism Not eligible the sale of goods that promotes a destination or region for the purpose of attracting tourism Trade shows, festivals, weddings, and conventions organizing, planning, hosting, promoting or supporting conventions, trade shows, festivals, or weddings, parties and similar events including: banquet hall rentals dance hall rentals formal clothing and costume rental party and wedding consultants party supply rentals reception hall rentals rental of facilities for conventions tent rentals wedding and special event photography wedding chapels Not eligible the sale of goods that supports or promotes conventions, trade shows, festivals or weddings, parties and similar events, such as: the sale of formal clothing Public institutions Public institutions include: municipalities or local governments crown corporations public universities public colleges public schools hospitals Prescribed organizations Prescribed organizations include: certain Indigenous government-owned corporations that carry on a business partnerships consisting of eligible entities and certain Indigenous governments registered Canadian amateur athletic associations registered journalism organizations private schools or private colleges, and partnerships where at least 50% of the fair market value of all interests in the partnership are held by eligible entities throughout the claim period Promoting or supporting qualifying events or activities Generally, promoting or supporting involves the provision of a service in respect of an event or activity. ...

This submission must provide information as to the applicability of the treaty article of the income tax convention of the country of residence of the employee. ... Article XV of the 1980 Canada-United States Income Tax Convention (the Convention) is used for illustrative purposes. ¶ 92. ... Income tax conventions or treaties ¶ 98. Canada reserves the right to tax income earned within its boundaries. ...

This submission must provide information as to the applicability of the treaty article of the income tax convention of the country of residence of the employee. ... Article XV of the 1980 Canada-United States Income Tax Convention (the Convention) is used for illustrative purposes. ¶ 92. ... Income tax conventions or treaties ¶ 98. Canada reserves the right to tax income earned within its boundaries. ...

Tax conventions are a bridge between two independent taxing systems. Each taxing system is developed independently for internal legal purposes. ... The terms “tax treaty” and “tax convention” mean the same thing. A protocol is simply an addition to an existing treaty. ... Notwithstanding the provisions of a convention or the Act giving the convention the force of law in Canada, it is hereby declared that the law of Canada is that, to the extent that a term in the convention is (a) not defined in the convention. ...

You sponsor (host) a convention in Canada and more than 25% of the attendees are residents of Canada. ... Taxable supply Permanent establishment Supply Zero-rated supplies Associated person Small supplier Goodwill Capital property Exempt supplies Convention Page details Date modified: 2023-12-21 ...

Convention Convention means a formal meeting or assembly that is not open to the general public. ... Convention facility Convention facility means any real property that is rented by the sponsor or organizer of a convention for use exclusively as the site for the convention. ... An in-house planner can be a sponsor of a convention if they organize an event that qualifies as a convention. ...

In addition, a rebate under FCTIP continues to be available for certain expenses related to foreign conventions. In 2007, the Foreign Convention and Tour Incentive Program (FCTIP) replaced the Visitor Rebate Program (VRP). ... Determine which form you must use to claim your rebate If you apply for You use a Tour Incentive Rebate Form GST115, GST/HST Rebate Application for Tour Packages a Foreign Convention Rebate Form GST386, Rebate Application for Conventions FCTIP and VRP rebate comparison tables Types of foreign convention rebates and their availability under the FCTIP or the former VRP Type of rebate FCTIP Former VRP Convention Facility Rebate for non-resident sponsors of foreign conventions Yes Yes Convention Facility Rebate for non-registered organizers of foreign conventions Yes Yes Related Convention Supplies Rebate for non-resident sponsors of foreign conventions Yes Yes Related Convention Supplies Rebate for non-registered organizers of foreign conventions Yes Yes Related Convention Supplies Rebate for non-resident exhibitors at domestic or foreign conventions Yes Yes Food, Beverage and Catering Rebate for non-resident sponsors of foreign conventions Yes Yes Food, Beverage and Catering Rebate for non-registered organizers of foreign conventions Yes Yes Food, Beverage and Catering Rebate for non-resident exhibitors at domestic or foreign conventions No No Exhibition Space Rebate for non-resident exhibitors at domestic or foreign conventions Yes Yes Types of tour incentive rebates and their availability under the FCTIP or the former VRP Type of rebate FCTIP Former VRP Accommodation Rebate for non-resident consumers No Yes Accommodation Rebate for non-resident businesses other than tour operators No Yes Accommodation Rebate for non-resident tour operators Yes Yes Tour Package Rebate for non-resident consumers Yes Yes Tour Package Rebate for non-resident businesses other than tour operators Yes Yes Tour Package Rebate for non-resident tour operators Yes Yes Exported Goods Rebate for non-resident consumers (Note) No Yes Note Goods shipped to an address outside Canada are still relieved of GST/HST. ...

., the Multilateral Convention on Mutual Administrative Assistance in Tax Matters (MAC) Footnote 5 or a bilateral tax treaty), and they have entered into a competent authority agreement relating to CbCR. ... The place of effective management should be determined in accordance with the provisions of Article 4 of the OECD Model Tax Convention Footnote 10 and its accompanying commentary Footnote 11. ... CRA considers that, when in effect, a bilateral competent authority agreement with the United States made to effectuate the automatic exchange of CbCR information under the Canada –United States Income Tax Convention will constitute a QCAA. ...

Convention facility or related convention supplies packages- The sponsor of a convention hires an organizer to put on a convention that will be held in Manitoba. ... This is not an eligible tour package because it includes a convention facility and related convention supplies. ...

Box 119: Foreign business income that is exempt from Canadian tax due to a tax convention or agreement (multi-jurisdictional) – This amount is included in box 116. ... Box 112: Foreign net rental income that is exempt from Canadian tax due to a tax convention or agreement (multi-jurisdictional) – These amounts are included in box 110 or 107, whichever applies to your partner code. ... Box 136: Foreign investment income that is exempt from Canadian tax due to a tax convention or agreement (multi-jurisdictional) – This amount is included in box 135. ...