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The MAP article in Canada’s conventions is a dispute resolution mechanism that allows authorized CRA officials to interact with foreign tax administrations to resolve issues of double taxation and taxation not in accordance with a convention. Under the article, residents in either country may request assistance resolving an issue covered by their convention. In Canada, the Minister of National Revenue authorizes senior CRA officials to try to resolve tax disputes under tax conventions that Canada has with other countries. ...

Senate Standing Committee on Banking Trade and Commerce April 25, 2013- Bill S-17, Tax Conventions Implementation Act, 2013. ... Follow-up requests for information (no committee appearance) House of Commons Standing Committee on Finance June 17, 2013- Bill S-17, an act to implement conventions, protocols, agreements, and a supplementary convention, concluded between Canada and Namibia, Serbia, Poland, Hong Kong, Luxembourg, and Switzerland, for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes (Tax Conventions Implementation Act, 2013). ...

Under the Canada-France Income Tax Convention and the Canada-Netherlands Income Tax Convention, you may be able to deduct contributions to a pension plan. ...

An employee who attends a conference or convention at the request of the Employer to represent the interests of the Employer shall be deemed to be on duty and, as required, in travel status. The Employer shall pay the registration fees of the convention or conference the employee is required to attend. An employee invited to participate in a conference or convention in an official capacity, such as to present a formal address or to give a course related to the employee's field of employment, may be granted leave with pay for this purpose and may, in addition, be reimbursed for their payment of convention or conference registration fees and reasonable travel expenses. ...

Under the Canada-France Income Tax Convention and the Canada-Netherlands Income Tax Convention, you may be able to deduct, under certain circumstances, contributions to a pension plan. ...

Opinions differ on how tax conventions apply to collective investment vehicles. According to Canada, Canadian collective investment vehicles should be direct recipients of the benefits of a tax convention. ... As a result of this agreement, the Canada Revenue Agency can now confirm that collective investment vehicles are eligible for the reduced withholding tax rate under the Convention. ...

Canada- France Agreement concerning the exemption from French tax for certain payments made to pension plans Pursuant to the Canada-France Income Tax Convention (the "Convention"), the competent authorities for Canada and France have entered into an agreement concerning the application of paragraphs (b) and (c) of subsection 7 of section 29 of the Convention. ... Master fund trusts and pooled fund trusts do not qualify for the exemption because they do not meet the conditions established in paragraphs (b) and (c) of subsection 7 of section 29 of the Convention. ... The form is required by the French tax administration to determine treaty benefits under the Convention. ...

Canada-France agreement concerning a reduction in French taxes on certain payments made to Canadian mutual fund organizations Pursuant to the Canada-France Income Tax Convention (the "Convention"), the competent authorities for Canada and France have entered into an agreement concerning the application of paragraph (a) of subsection 7 of Article 29 of the Convention. This paragraph provides, under certain circumstances, for a reduction in French tax on dividends and interest paid from French sources to an organization that was constituted and is established in Canada and which is not subject to taxes for the purpose of the Convention. ... The form is required by the French tax administration to determine treaty benefits under the Convention. ...

Government Entities GI-072 HST and First Nations in Ontario and British Columbia GI-071 Ontario and British Columbia: Transition to the Harmonized Sales Tax- Tour Packages GI-070 Ontario and British Columbia: Transition to the Harmonized Sales Tax- Goods GI-069 Ontario and British Columbia: Transition to the Harmonized Sales Tax- Direct Sellers and Independent Sales Contractors GI-068 Basic GST/HST Guidelines for Public Institutions GI-067 Basic GST/HST Guidelines for Charities GI-066 How a Charity Completes Its GST/HST Return GI-065 Point-of-Sale Rebate on Books GI-064 Harmonized Sales Tax for Ontario- Point-of-Sale Rebate on Prepared Food and Beverages GI-063 Point-of-Sale Rebate on Children's Goods GI-062 Point-of-Sale Rebate on Feminine Hygiene Products GI-060 Harmonized Sales Tax for Ontario- Point-of-Sale Rebate on Newspapers GI-059 Ontario and British Columbia: Transition to the Harmonized Sales Tax- Intangible Personal Property GI-058 Ontario and British Columbia: Transition to the Harmonized Sales Tax-Admissions GI-057 Ontario and British Columbia: Transition to the Harmonized Sales Tax-Memberships GI-056 Ontario and British Columbia: Transition to the Harmonized Sales Tax-Services GI-055 Ontario and British Columbia: Transition to the Harmonized Sales Tax- Transportation Passes GI-054 Ontario and British Columbia: Transition to the Harmonized Sales Tax- Passenger Transportation Services GI-053 Ontario and British Columbia: Transition to the Harmonized Sales Tax- Freight Transportation Services GI-052 Direct Selling Industry- The Network Sellers Method for Network Sellers and Sales Representatives GI-051 Zero-Rated Farm Equipment GI-049 Fishing Equipment and Products GI-048 Fertilizer and Pesticides GI-047 Taxidermy- Animal, Bird and Fish Mounts GI-046 Foreign Convention and Tour Incentive Program- Hunting and Fishing Packages GI-045 Residential Care Facilities and Proposed Changes in the 2008 Budget GI-044 Foreign Convention and Tour Incentive Program- Tour Packages: What Is an Eligible Tour Package GI-041 The 2008 GST/HST Rate Reduction and Streamlined Methods of Accounting for Small Businesses GI-040 Applying the 2008 GST/HST Rate Reduction to Prepaid Funeral and Cemetery Arrangements GI-039 Applying the 2008 GST/HST Rate Reduction to Allowances and Reimbursements GI-038 The 2008 GST/HST Rate Reduction GI-037 Children's Camps Operated by Public Sector Bodies GI-036 Beverages GI-034 Exports of Intangible Personal Property GI-033 Foreign Convention and Tour Incentive Program- Non-Resident Tour Operators: Rebate for Accommodation Sold in Eligible Tour Packages GI-032 Foreign Convention and Tour Incentive Program- Non-Residents Purchasing Tour Packages: Rebate for Eligible Tour Packages GI-031 Foreign Convention and Tour Incentive Program- Registrant Organizers and Convention Facility Operators: Paying and Crediting the Rebate Amount for Foreign Conventions GI-030 Foreign Convention and Tour Incentive Program- Non-Registered Organizers of Foreign Conventions: 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-028 Foreign Convention and Tour Incentive Program- Non-Resident Exhibitors: Application of GST/HST to Purchases and Rebate for Purchases GI-027 Foreign Convention and Tour Incentive Program- Sponsors of Domestic Conventions: Application of the GST/HST to Admissions Sold to Non-Residents GI-025 The GST/HST and the Purchase, Use and Sale of Vacation Properties by Individuals GI-024 Harmonizing the Administrative Provisions Respecting Standardized Accounting GI-023 Direct Sellers' Sales Aids GI-022 Application of the GST/HST to Sales of Water GI-021 Snack Foods GI-020 Bars GI-019 Newspaper Carriers GI-012 Agents GI-011 Water Haulers GI-010 Auctioneers GI-009 Consigned Goods GI-008 Harbour Authorities GI-007 Operating a Bed and Breakfast in Your Home GI-006 ABM Services GI-005 Sale of a Residence by a Builder Who is an Individual GI-004 Sales by Individuals of Owner-Occupied Homes GI-003 Sales of Vacant Land by Individuals GI-002 Sales of Farmland by Individuals GI-001 Products Commonly Described as Dietary Supplements Page details Date modified: 2025-05-27 ...

Sponsors of conventions s 189.2 5. Where no more than 25% of convention admissions may reasonably be expected to be supplied to Canadian delegates, a non-resident sponsor of a convention will not be required to register for the GST/HST. ... Exhibitors at conventions 7. Non-resident exhibitors who are in Canada only to promote their products or services at a convention do not have to register for the GST/HST, or charge the tax on any orders taken from delegates during the convention. ... More detailed information on conventions is contained in GST/HST Memorandum 27.2, Conventions, of Chapter 27, Special Sectors: Tourism. ...