Search - convention

The Organisation for Economic Co-operation and Development (OECD) Model Tax Convention on Income and on Capital recommends that bilateral tax conventions include a MAP article as a form of dispute resolution mechanism. ... The request is then reviewed to determine whether the request is justified under the applicable income tax convention. ... The resolution of double taxation or taxation not in accordance with a convention is a service offered by the CRA on a no-fee basis. ...

The Organisation for Economic Co-operation and Development (OECD) M odel Tax Convention on Income and on Capital recommends that bilateral tax conventions include a MAP article as a form of dispute resolution mechanism. Pursuant to this article, residents in either country may request assistance to resolve a particular taxation issue covered by a convention. ... The request is then reviewed to determine whether the request is justified under the applicable income tax convention. ...

Important notices Date Title 2012-02-02 How the new Canada-Italy Income Tax Convention affects the taxation of pension payments and social security benefits received 2011-11-18 Additional information regarding the change to the taxation of German social security pensions 2010-07-30 Form NR5- 5-year Administrative Policy- Effective January 2011, a Form NR5 will only be required to be filed once every 5 years. 2005-11-28 Change to the taxation of social security pensions received from Germany by a resident of Canada- BEGINNING 2005 2005-05-27 Changes to the withholding rates on interest and royalties and to the independent personal services Article in the Canada-Chile Tax Convention 2004-09-09 Tax information for individuals working at Canadian embassies outside Canada 2004-09-09 Tax information for individuals working at foreign embassies in Canada 2004-02-23 Canada- Argentina Agreement on Argentina's Certification of Residency Form 2003-12-18 Change to the taxation of social security pensions received from Germany by a resident of Canada 2002-01-25 Change to withholding rate on dividends in the Canada-Chile Tax Convention Page details Date modified: 2013-03-15 ...

The Organisation for Economic Co-operation and Development (OECD) Model Tax Convention on Income and on Capital recommends that bilateral tax conventions include a MAP article as a form of dispute resolution mechanism. ... The request is then reviewed to determine whether the request is justified under the applicable income tax convention. ... The resolution of double taxation or taxation not in accordance with a convention is a service offered by the CRA on a no-fee basis. ...

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. ... More of Canada’s tax treaties will be modified by the MLI as additional countries sign and ratify this Convention. ...

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. ... More of Canada’s tax treaties will be modified by the MLI as additional countries sign and ratify this Convention. ...

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. ... More of Canada’s tax treaties will be modified by the MLI as additional countries sign and ratify this Convention. ...

What is the mutual agreement procedure 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. ... More of Canada’s tax treaties will be modified by the MLI as additional countries sign and ratify this 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 Report a problem or mistake on this page Thank you for your help! ...

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: 2025-04-15 ...