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Footnotes Footnote 1 Adapted from International Labour Organization Violence and Harassment Convention, 2019 (No.190). Return to footnote 1 Footnote 2 Adapted from International Labour Organization Discrimination Convention, 1958 (No.111). Return to footnote 2 Footnote 3 Adapted from International Labour Organization Freedom of Association and Protection of the Right to Organise Convention, 1948 (No. 87). ...

For more information, see Archived Interpretation Bulletin IT-131R, Convention expenses. ... Forms and publications Archived Interpretation Bulletin IT-131R, Convention expenses Page details Date modified: 2022-12-23 ...

To the competent authorities of Canada and the United States undertaking an arbitration proceeding described in paragraphs 6 and 7 of Article XXVI (Mutual Agreement Procedures) of the income tax convention between Canada and the United States, as necessary in order to reach a mutual agreement under Article XXVI regarding the request filed with the Canadian Competent Authority on [date]. ... Signature: Printed Name: Position: Date: Notarized by Signature: Printed Name: Position: Date: 1 As defined in paragraph 7(a) of Article XXVI of the Canada –US Income Tax Convention (1980), the term "concerned person" means the presenter of a case to a competent authority for consideration under Article XXVI and all other persons, if any, whose tax liability to either Canada or the United States may be directly affected by the mutual agreement arising from that consideration. ...

Memorandum of Understanding between the Competent Authorities of Canada and Switzerland As provided under clause 3(b)(v) of Article 10 of the Convention between Canada and Switzerland for the Avoidance of Double Taxation with Respect to Taxes on Income and on Capital (the "Convention"), the competent authorities have agreed that the following pension and retirement plans generally correspond to a pension or retirement plan recognized for tax purposes in their state: In the case of Canada: Registered retirement savings plans under section 146 of the Income Tax Act; Registered retirement income funds under section 146.3 of the Income Tax Act; Deferred profit sharing plans under section 147 of the Income Tax Act; Registered pension plans under section 147.1 of the Income Tax Act; Pooled registered pension plans under section 147.5 of the Income Tax Act; Plans under the Canada Pension Plan and Old Age Security Act; and Plans under the Quebec Pension Plan Act. ...

Current income tax information circulars (ICs) Current income tax information circulars (ICs) IC-CHECKLIST Income Tax Information Circular- Checklist IC00- IC09 IC10- IC19 IC70- IC79 IC80- IC89 IC90- IC99 IC70- IC79 IC70-6R12 Advance Income Tax Rulings and Technical Interpretations IC71-9R Unclaimed Dividends IC71-17R5 Guidance on Competent Authority Assistance Under Canada's Tax Conventions IC72-5R2 Registered Supplementary Unemployment Benefit Plans IC72-13R8 Employees' Pension Plans IC72-17R6 Procedures Concerning the Disposition of Taxable Canadian Property by Non-Residents of Canada- Section 116 IC72-22R9 Registered Retirement Savings Plans IC73-13 Investment Clubs IC73-13SR S.R.- Investment Clubs IC73-21R9 Claims for Meals and Lodging Expenses of Transport Employees IC75-2R9 Contributions to a Registered Party, a Registered Association or to a Candidate at a Federal Election IC75-6R2 Required Withholding from Amounts Paid to Non-Residents Providing Services in Canada IC75-7R3 Reassessment of a Return of Income IC75-23 Tuition Fees and Charitable Donations Paid to Privately Supported Secular and Religious Schools IC76-12R8 Applicable rate of part XIII tax on amounts paid or credited to persons in countries with which Canada has a tax convention IC76-19R3 Transfer of Property to a Corporation Under Section 85 IC77-1R5 Deferred Profit Sharing Plans IC77-6R Registered Charities: Designation as Associated Charities IC77-9R Books, Records and Other Requirements for Taxpayers Having Foreign Affiliates IC78-4R3 Investment Tax Credit Rates IC78-4R3SR Special Release- Investment Tax Credit Rates IC78-5R3 Communal Organizations IC78-10R5 Books and Records Retention/Destruction IC78-14R4 Guidelines for trust companies and other persons responsible for filing T3GR, T3D, T3P, T3S, T3RI, and T3F returns IC78-18R6 Registered Retirement Income Funds Page details Date modified: 2017-06-04 ...

Scotia Bank Convention Center 6815 Stanley Ave. Room 206 Niagara Falls, ON English Ontario Fruit and Vegetable Convention, and OMAFRA Web address: http://www.ofvc.ca Attendees must pay entrance to the Ontario Fruit and Vegetable Convention. ...

These limits also apply to the cost of your meals when you travel or go to a convention, conference or similar event. ... For more information, go to Line 9200 – Travel expenses and Convention expenses. ... In addition, the amount cannot be paid or payable for a conference, convention, seminar or similar event and the special work location must be at least 30 kilometres from the closest urban centre with a population of 40,000 or more. ...

The information would then be available for sharing with the jurisdiction in which the account holder resides for tax purposes under the provisions and safeguards of the Multilateral Convention on Mutual Administrative Assistance in Tax Matters or the relevant bilateral tax treaty. ... Services and information Guidance on the Common Reporting Standard List of participating jurisdictions How to complete and file a Part XIX Information Return – International Exchange of Information on Financial Accounts slips and summary XML specifications for Part XIX Information Return Forms and publications RC518- Declaration of Tax Residence for Individuals – Part XVIII and Part XIX of the Income Tax Act RC519- Declaration of Tax Residence for Entities – Part XVIII and Part XIX of the Income Tax Act RC520- Declaration of Tax Residence for Individuals – Part XIX of the Income Tax Act RC521- Declaration of Tax Residence for Entities – Part XIX of the Income Tax Act Related links Legislation implementing the CRS Organisation for Economic Co-operation and Development Standard for Automatic Exchange of Financial Account Information in Tax Matters CRS Implementation Handbook Multilateral Convention on Mutual Administrative Assistance in Tax Matters Electronic mailing list Subscribe to Enhanced financial account information reporting electronic mailing list to receive an email notice when new or updated information is posted on our website. ...

Tax forms (income tax, excise, GST/HST) Tax forms (income tax, excise, GST/HST) A B C D E F G H I J K L M N O P Q R S T U V W X Y Z C CPT1 Request for a Ruling as to the Status of a Worker under the Canada Pension Plan and/or the Employment Insurance Act CPT8 Application and Undertaking to Cover Employment Outside Canada under the Canada Pension Plan CPT13 Application for an Employer Resident Outside Canada to Cover Employment in Canada Under the Canada Pension Plan CPT16 Application for a Self-Employed Person to be Exempt from the Canada Pension Plan for Religious Reasons CPT17 Application to Certify a Religious Sect or a Division of a Religious Sect so that its Self-Employed Members can Apply to be Exempt from the Canada Pension Plan CPT20 Election to Pay Canada Pension Plan Contributions CPT30 Election to Stop Contributing to the Canada Pension Plan, or Revocation of a Prior Election CPT49 Certificate of Coverage Under the Canada Pension Plan Pursuant to Article VI of the Agreement on Social Security Between Canada and Iceland CPT50 Certificate of Coverage Under the Canada Pension Plan Pursuant to Article VI of the Agreement on Social Security Between Canada and Ireland CPT51 Certificate of Coverage Under the Canada Pension Plan Pursuant to Articles IV to X of the Agreement on Social Security Between Canada and Italy CPT52 Certificate of Coverage Under the Canada Pension Plan Pursuant to Article VII of the Agreement on Social Security Between Canada and France CPT54 Certificate of Coverage Under the Canada Pension Plan Pursuant to Article VI of the Agreement on Social Security Between Canada and the Hellenic Republic (Greece) CPT55 Certificate of Coverage Under the Canada Pension Plan Pursuant to Articles VI to XI of the Agreement on Social Security Between Canada and Portugal CPT56 Certificate of Coverage Under the Canada Pension Plan Pursuant to Article V of the Agreement on Social Security Between Canada and the United States CPT57 Certificate of Coverage Under the Canada Pension Plan Pursuant to Article VI of the Agreement on Social Security Between Canada and Jamaica CPT58 Certificate of Coverage Under the Canada Pension Plan Pursuant to Article 5 of the Agreement on Social Security Between Canada and the Republic of Korea CPT60 Certificate of Coverage Under the Canada Pension Plan Pursuant to Article VI of the Convention on Social Security Between Canada and Luxembourg CPT61 Certificate of Coverage Under the Canada Pension Plan Pursuant to Article VI of the Agreement on Social security Between Canada and the Republic of Malta CPT62 Certificate of Coverage Under the Canada Pension Plan Pursuant to Articles 6 to 10 of the Agreement on Social Security Between Canada and the United Mexican States CPT63 Certificate of Coverage Under the Canada Pension Plan Pursuant to Article VI of the Agreement on Social Security Between Canada and the Kingdom of the Netherlands CPT64 Certificate of Coverage Under the Canada Pension Plan Pursuant to Article VI of the Agreement on Social Security Between Canada and the Republic of the Philippines CPT65 Certificate of Coverage Under the Canada Pension Plan Pursuant to Article VI of the Agreement on Social Security Between Canada and the Federation of St. Kitts and Nevis CPT66 Certificate of Coverage Under the Canada Pension Plan Pursuant to Article VI of the Agreement on Social Security Between Canada and Saint Vincent and the Grenadines CPT67 Certificate of Coverage Under the Canada Pension Plan Pursuant to Article VI of the Agreement on Social Security Between Canada and Saint Lucia CPT68 Certificate of Coverage Under the Canada Pension Plan Pursuant to Article 6 of the Agreement on Social Security Between Canada and the Republic of Slovenia CPT69 Certificate of Coverage Under the Canada Pension Plan Pursuant to Articles 6 to 9 of the Convention on Social Security Between Canada and the Swiss Confederation CPT70 Certificate of Coverage Under the Canada Pension Plan Pursuant to Article VI of the Agreement on Social Security Between Canada and the Republic of Trinidad and Tobago CPT71 Certificate of Coverage Under the CPP Pursuant to Articles 4 to 7 of the Convention on Social Security Between the Government of Canada and the Government of the United Kingdom CPT72 Certificate of Coverage Under the Canada Pension Plan Pursuant to Article VI of the Agreement on Social Security Between Canada and the Republic of Turkey CPT100 Appeal of a Ruling Under the Canada Pension Plan and/or Employment Insurance Act CPT101 Appeal of an Assessment Under the Canada Pension Plan and/or Employment Insurance Act CPT111 Certificate of Coverage under the Canada Pension Plan Pursuant to Article VI of the Agreement on Social Security Between Canada and Antigua and Barbuda CPT112 Certificate of Coverage Under the Canada Pension Plan Pursuant to Articles 6 to 9 of the Agreement on Social Security Between Canada and the Republic of Austria CPT113 Certificate of Coverage Under the Canada Pension Pursuant to Article V of the Agreement on Social Security Between Canada and Barbados CPT114 Certificate Of Coverage Under the Canada Pension Plan Pursuant to articles VI to X of the Agreement on Social Security Between the Government of Canada and the Government of the Republic of Chile CPT115 Certificate of Coverage Under the Canada Pension Plan Pursuant to Article 6 of the Agreement on Social Security Between Canada and the Republic of Croatia CPT116 Certificate of Coverage Under the Canada Pension Plan Pursuant to Article VI of the Agreement on Social Security Between Canada and the Republic of Cyprus CPT117 Certificate of Coverage Under the Canada Pension Plan Pursuant to Article V of the Agreement on Social Security Between Canada and the Kingdom of Denmark CPT118 Certificate of Coverage Under the Canada Pension Plan Pursuant to Article VI of the Agreement on Social Security Between Canada and the Commonwealth of Dominica CPT119 Certificate of Coverage Under the Canada Pension Plan Pursuant to Article VI of the Agreement on Social Security Between the Government of Canada and the Government of Grenada CPT120 Certificate of Coverage Under the Canada Pension Plan Pursuant to Article 6 of the Agreement on Social Security Between Jersey, Guernsey and Canada CPT121 Certificate of Coverage Under the Canada Pension Plan Pursuant to Article 5 of the Agreement on Social Security Between Canada and Belgium CPT122 Certificate of Coverage under the Canada Pension Plan Pursuant to Article 5 of the Agreement on Social Security Between the Government of Canada and Government of Japan CPT124 Application to Cover the Employment of an Indian in Canada under the Canada Pension Plan whose income is exempt under the Income Tax Act CPT125 Certificate of Coverage Under the Canada Pension Plan Pursuant to Article 6 of the Convention on Social Security Between Canada and Spain CPT127 Certificate of Coverage Under the Canada Pension Plan Pursuant to Articles 6 to 11 of the Agreement on Social Security Between Canada and the Kingdom of Norway CPT128 Certificate of Coverage Under the Canada Pension Plan Pursuant to Article 5 of the Agreement on Social Security Between Canada and the republic of Finland CPT129 Certificate of Coverage Under the Canada Pension Plan Pursuant to Articles VI to X of the Agreement on Social Security Between Canada and Sweden CPT130 Certificate of Coverage Under the Canada Pension Plan Pursuant to Articles 7 to 10 of the Agreement on Social Security Between Canada and the Federal Republic of Germany CPT136 Certificate of Coverage Under the Canada Pension Plan Pursuant to Article 7 of the Agreement on Social Security Between Canada and the Eastern Republic of Uruguay CPT137 Certificate of Coverage Under the Canada Pension Plan Pursuant to Articles 6 to 9 Of the Agreement on Social Security Between Canada and the Czech Republic CPT138 Certificate of Coverage Under the Canada Pension Plan Pursuant to Articles 6 to 9 of the Agreement On Social Security Between Canada and The Slovak Republic CPT139 Canada Pension Plan (CPP)/Employment Insurance (EI)- Authorizing or Cancelling a Representative CPT140 Certificate of Coverage Under the Canada Pension Plan Pursuant to Articles VI to VIII of the Agreement on Social Security Between Canada and Israel CPT141 Certificate of Coverage Under the Canada Pension Plan Pursuant to Articles VII to X of the Agreement on Social Security Between Canada and the Republic of Hungary CPT142 Certificate of Coverage under the CPP pursuant to article VI to IX of the Agreement on Social Security between Canada and the Republic of Estonia CPT143 Certificate of Coverage under the CPP pursuant to article 6 to 9 of the Agreement on Social Security between Canada and the Republic of Latvia CPT144 Certificate of Coverage under the CPP pursuant to Articles 6 to 9 of the Agreement on Social Security between Canada and The Republic of Lithuania CPT161 Certificate of Coverage under the Canada Pension Plan pursuant to article 6, 7 or 9 of the Agreement on Social Security between Canada and the Republic of Poland CPT162 Certificate of Coverage Under the Canada Pension Plan Pursuant to Articles 7 to 10 of the Agreement On Social Security Between Canada And The Republic Of Serbia CPT163 Certificate of Coverage under the Canada Pension Plan Pursuant to Articles 6 to 10 of the Social Security Agreement Between Canada and the Republic of Macedonia CPT165 Certificate of Coverage under the Canada Pension Plan Pursuant to Article 6 Paragraph (2) and Articles 7, 8 and 10 of the Social Security Agreement Between Canada and Romania CPT166 Certificate of Coverage under the Canada Pension Plan Pursuant to Article 6 of the Convention on Social Security Between Canada and the Government of the Kingdom of Morocco CPT168 Certificate of Coverage Under the Canada Pension Plan Pursuant to Articles 6 to 9 of the Agreement on Social Security Between Canada and the Federative Republic of Brazil CPT169 Certificate of Coverage Under the Canada Pension Plan Pursuant to Articles 6, 7 and 10 of the Agreement on Social Security Between Canada and Republic of India CPT170 Certificate of Coverage Under the Canada Pension Plan Pursuant to Article 6 Sub-Paragraph (b) and Articles 7 and 11 of the Social Security Agreement Between Canada and Bulgaria CPT171 Certificate of Coverage Under the Canada Pension Plan Pursuant to Article 5 Subparagraph (b) and Articles 6 and 9 of the Social Security Agreement Between Canada and the People's Republic of China CPT172 Certificate of Coverage Under the Canada Pension Plan Pursuant to Article 6 Sub-Paragraph (b) and Articles 7 and 9 of the Convention on Social Security Between Canada and the Republic of Peru CTB9 Canada Child Benefit- Statement of Income Report a problem or mistake on this page Thank you for your help! ...

The Agreement is entered into under paragraph 17 of Annex A to the September 21, 2007, Protocol to the Convention (Arbitration Note). ... Cases Eligible for Arbitration According to paragraph 6 of Article XXVI (Mutual Agreement Procedure) of the Convention, arbitration is available with respect to any case where the competent authorities have endeavored but are unable to reach an agreement under Article XXVI of the Convention. ... Board Members must first determine whether a permanent establishment exists under Article V of the Convention. ...