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The CRA encourages taxpayers subject to double taxation or taxation not in accordance with an income tax convention to consider the MAP program. ... 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. ...

Income Tax Convention (1980) may affect the taxation of such payments where the beneficial owner of the royalties is a resident of the United States. ... Income Tax Convention (1978) provides rules similar to those of the Canada-United States. Income Tax Convention (1980). Page details Date modified: 1995-01-01 ...

Therefore, a sponsor of a foreign convention will not be required to register for the GST/HST as a result of holding the convention in Canada. Foreign convention ss 123(1) 8. A foreign convention is a convention where no more than 25% of convention admissions may reasonably be expected to be supplied to Canadian delegates and where the sponsor is headquartered outside Canada. 9. ... More detailed information on conventions is contained in GST/HST Memorandum 27.2, Conventions, of Chapter 27, Special Sectors: Tourism. ...

Therefore, a sponsor of a foreign convention will not be required to register for the GST/HST as a result of holding the convention in Canada. Foreign convention ss 123(1) 8. A foreign convention is a convention where no more than 25% of convention admissions may reasonably be expected to be supplied to Canadian delegates and where the sponsor is headquartered outside Canada. 9. ... More detailed information on conventions is contained in GST/HST Memorandum 27.2, Conventions, of Chapter 27, Special Sectors: Tourism. ...

A tour package cannot include a convention facility or related convention supplies. Another rebate may be available if you are a sponsor or organizer of a foreign convention. For more information, see Booklet RC4160, Rebate for Tour Packages, Foreign Conventions, and Non-Resident Exhibitor Purchases. ...

The CRA encourages taxpayers subject to double taxation or taxation not in accordance with an income tax convention to consider the MAP program. ... 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. ...

GST/HST Memoranda Series (by chapters) GST/HST Memoranda Series (by chapters) 27) Special sectors: Tourism 27-1 Calculating the GST/HST on Tour Packages 27-2 Conventions 27-3 Foreign Convention and Tour Incentive Program – Rebate for Eligible Tour Packages and Accommodation Supplied as Part of Eligible Tour Packages Report a problem or mistake on this page Thank you for your help! ...

Example A director of a charity is attending a political party’s national convention as a supporter of that party. Although the director can participate as an individual and supporter, she must not use any of the charity’s resources to attend the convention, such as by having the charity pay or reimburse her for airfare or accommodations. She must also be careful not to present herself as officially or unofficially representing the charity at the convention, or use her position with the charity to suggest that the charity endorses a candidate or political party. ...

Tax treaties This section offers information on Canada's tax conventions with other countries. Topics about Tax treaties Status and texts of Tax Treaties (Finance Canada Web site) Competent Authority Agreements and Notices (With respect to specific provisions in tax treaties) Competent Authority Services Statement of Joint Cooperation Regarding Abusive Tax Transactions Certificate of residency (Maybe required to obtain treaty benefits) Guidance for Taxpayers Requesting Tax Treaty Relief for Cross-Border Pension Contributions Enhanced financial account information reporting Canada has tax conventions or agreements-- commonly known as tax treaties-- with many countries. ... Related topics Tax Information Exchange Agreements (TIEAs) Convention on Mutual Administrative Assistance in tax matters Social Security Agreements (Human Resources and Skills Development Canada Web site) Page details Date modified: 2013-06-05 ...

You have to withhold income tax of 25% (or the percentage established under a tax convention or agreement) on amounts you paid or credited to non-residents. ... For more information, see Information Circular IC76-12R8, Applicable rate of part XIII tax on amounts paid or credited to persons in countries with which Canada has a tax convention. ... Forms and publications Guide T4061, NR4- Non-Resident Tax Withholding, Remitting and Reporting Form NR4, Statement of Amounts Paid or Credited to Non-residents of Canada Information Circular IC76-12R8, Applicable rate of part XIII tax on amounts paid or credited to persons in countries with which Canada has a tax convention Income Tax Folio S5-F1-C1, Determining an Individual's Residence Status Page details Date modified: 2025-03-21 ...