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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). ...

Section Menu Number Title Last update IC00-1R6 Voluntary Disclosures Program 2017-12-15 IC00-1R5 ARCHIVED- Voluntary Disclosures Program 2017-01-13 IC01-1 Third-Party Civil Penalties 2001-09-18 IC05-1R1 Electronic Record Keeping 2020-02-24 IC06-1 Income Tax Transfer Pricing and Customs Valuation 2006-10-05 IC07-1R1 Taxpayer Relief Provisions 2017-08-18 IC12-1 GST/HST Compliance Refund Holds 2012-05-18 IC13-1R1 Pooled Registered Pension Plans (PRPP) 2015-03-20 IC13-2R1 Government programs collection policies 2014-11-01 IC13-3 Customs collections policies 2013-05-01 IC18-1 Tax-Free Savings Accounts 2018-03-08 IC70-6R12 Advance Income Tax Rulings and Technical Interpretations 2022-04-01 IC71-17R6 Competent Authority Assistance under Canada’s Tax Conventions 2021-06-01 IC71-9R Unclaimed Dividends 1984-09-04 IC72-13R8 ARCHIVED Employees' Pension Plans 1988-12-16 IC72-17R6 Procedures Concerning the Disposition of Taxable Canadian Property by Non-Residents of Canada- Section 116 2011-09-29 IC72-22R10 Registered Retirement Savings Plans 2024-02-12 IC72-5R2 Registered Supplementary Unemployment Benefit Plans 2003-01-03 IC73-13 Investment Clubs 1973-05-16 IC73-13SR S.R.- Investment Clubs 1992-04-06 IC73-21R9 Claims for Meals and Lodging Expenses of Transport Employees 2006-10-19 error not found: /content/canadasite/en/revenue-agency/services/forms-publications/publications/ic74-21/jcr:content 0000-00-00 IC75-2R9 Contributions to a Registered Party, a Registered Association or to a Candidate at a Federal Election 2016-11-06 IC75-23 Tuition Fees and Charitable Donations Paid to Privately Supported Secular and Religious Schools 1975-09-29 IC75-6R2 Required Withholding from Amounts Paid to Non-Residents Providing Services in Canada 2005-02-23 IC75-7R3 Reassessment of a Return of Income 1984-07-09 IC76-12R8 Applicable rate of part XIII tax on amounts paid or credited to persons in countries with which Canada has a tax convention 2022-10-26 IC76-19R3 Transfer of Property to a Corporation Under Section 85 1996-06-17 IC77-1R5 Deferred Profit Sharing Plans 2007-08-17 IC77-6R Registered Charities: Designation as Associated Charities 2011-12-30 IC77-9R Books, Records and Other Requirements for Taxpayers Having Foreign Affiliates 1983-06-22 IC78-10R5 Books and Records Retention/Destruction 2019-07-16 IC78-14R4 Guidelines for trust companies and other persons responsible for filing T3GR, T3D, T3P, T3S, T3RI, and T3F returns 2006-07-01 IC78-18R6 Registered Retirement Income Funds 2002-03-06 IC78-4R3 Investment Tax Credit Rates 1986-11-14 IC78-4R3SR Special Release- Investment Tax Credit Rates 1987-11-13 IC78-5R3 Communal Organizations 1998-09-11 IC82-2R2 Social Insurance Number Legislation that Relates to the Preparation of Information Slips 1992-11-20 IC82-6R13 Clearance Certificate 2022-05-25 IC84-1 Revision of Capital Cost Allowance Claims and Other Permissive Deductions 1984-07-09 IC84-6 Canada- United States Social Security Agreement 1984-12-28 IC87-2R CANCELLED- International Transfer Pricing 1999-09-27 IC87-3 Alberta Stock Savings Plan 1987-05-08 IC88-2 General Anti-Avoidance Rule- Section 245 of the Income Tax Act 1988-10-21 IC88-2S1 General Anti-Avoidance Rule 1990-07-13 IC89-2R3 Directors' Liability 2014-04-10 IC89-3 Policy Statement on Business Equity Valuations 1989-08-25 IC89-4 Tax Shelter Reporting 1989-08-14 IC93-3R2 Registered Education Savings Plans 2016-05-04 IC94-4R2 International Transfer Pricing: Advance Pricing Arrangements (APAs) 2024-02-28 IC94-4RSR Special Release- Advance Pricing Arrangements for Small Businesses 2005-03-18 IC97-2R20 Customized Forms 2023-10-26 IC98-1R8 Tax Collections Policies 2023-07-19 IC98-2 Prescribed Compensation for Registered Pension Plans 1998-09-01 IC99-1R4 Registered Disability Savings Plans 2023-11-15 Page details Date modified: 2024-08-27 ...

GST/HST registrants that may have to file form GST106 include: with respect to eligible tour packages, a GST/HST registrant that pays or credits the rebate amount to a non-resident, non-registered tour operator or to a non-resident individual, business, or organization; and with respect to foreign conventions: a GST/HST registrant organizer of a foreign convention that pays or credits the rebate amount to the sponsor; a GST/HST registrant operator of a convention facility that is not the organizer of a foreign convention that pays or credits the rebate amount to the sponsor or the non-registered organizer; and a GST/HST registrant supplier of short-term or camping accommodation that is not the organizer of a foreign convention that pays or credits the rebate amount to the sponsor or the non-registered organizer. ... Refer to guide RC4036, GST/HST Information for the Travel and Convention Industry for additional information. ... Further information Further information on the FCTIP and filing form GST106 is available on the CRA Web site: GST/HST Memorandum 27-2, Conventions GST/HST Memorandum 27-3, Foreign Convention and Tour Incentive Program – Rebate for Eligible Tour Packages and Accommodation Supplied as Part of Eligible Tour Packages GST/HST Info Sheet GI-031, Foreign Convention and Tour Incentive Program- Registrant Organizers and Convention Facility Operators: Paying and Crediting the Rebate Amount for Foreign Conventions GST/HST Info Sheet GI-032, Non-Residents Purchasing Tour Packages: Rebate for Eligible Tour Packages Guide RC4036, GST/HST Information for the Travel and Convention Industry Residential care A provision of the Excise Tax Act exempts a supply of a service of providing care, supervision and a place of residence to children, underprivileged individuals or individuals with a disability in an establishment operated by the supplier for the purpose of providing such services. ...

RC4120 Employers' Guide- Filing the T4 Slip and Summary T4001 Employers' Guide- Payroll Deductions and Remittances T4004 Fishing Income T4005 Fishers and Employment Insurance T4130 Employers' Guide- Taxable Benefits Forms CPT1 Request for a Ruling as to the Status of a Worker under the Canada Pension Plan or Employment Insurance Act CPT8 Application and Undertaking for Coverage of Employment in a Country other than Canada under the Canada Pension Plan CPT13 Application for Coverage of Employment in Canada Under the Canada Pension Plan by an Employer Resident Outside Canada CPT16 Application For Exemption From Coverage Under the Canada Pension Plan on Account of Religious Beliefs CPT17 Application for Certification of a Religious Sect Seeking Exemption from Coverage under the Canada Pension Plan CPT20 Election to Pay Canada Pension Plan Contributions 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 V to VIII 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 Certification of Coverage Under the Canada Pension Plan Pursuant to Article V of the Agreement Between Canada and the United States CPT57 Certificate of Coverage Under the Canada Pension Pursuant to Article VI of the Agreement Between the Government of Canada and the Government of Jamaica with Respect to Social Security 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 6 of the Agreement on Social Security Between the Government of Canada and of 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 Secuirty Between Canada and the Swiss Confederation CPT70 Certificate of Coverage Under the CPP Pursuant to Article 6 of the Agreement on Social Security Between the Government of Canada and the Government of 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 CPT100 Appeal 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 6 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 for Coverage of 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 Article V of the Agreement Social Security Between Canada and Sweden CPT130 Certificate of Coverage Under the 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 the Government of Canada and Government of 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 CPP/EI- Authorizing or Cancelling a Representative CPT140 Certificate of Coverage Under the Canada Pension Plan Pursuant to Articles IV to VIII of the Agreement on Social Security Between the Government of Canada and the Government of 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 PD24 Application for a Refund of Overdeducted CPP Contributions or EI Premiums Report a problem or mistake on this page Thank you for your help! ...

Ltd. is considered to be a resident of the US under the Convention. 4) Film Production U.S. ... Blue will be working. 4) Film Canada Ltd. is considered to be a resident of Canada under the Convention. 5) For the purposes of this film, Ms. ... Ltd.'s subsidiary in Canada is Film Production Canada Ltd. 3) Film Production Canada Ltd. is considered to be a resident of the US under the Convention. 4) Film Production Canada Ltd.'s sole purpose is to produce this particular film, and all of the filming and other related production work is to be completed in Canada. 5) For the purposes of this film, Ms. ...

Organizations- Under Article XXI of the Canada- United States Tax Convention Amounts payable to a non-resident agent or nominee/financial intermediary Non-resident agents or nominees who are holding securities on behalf of other non-residents must fill out and send an agent or nominee certificate, as described in 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 to the payer or another upstream agent or nominee, when applicable. ... Organizations- Under Article XXI of the Canada- United States Tax Convention Form NR301, Declaration of eligibility for benefits (reduced tax) under a tax treaty for a non-resident person Form NR302, Declaration of eligibility for benefits (reduced tax) under a tax treaty for a partnership with non-resident partners Form NR303, Declaration of eligibility for benefits (reduced tax) under a tax treaty for a hybrid entity 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 Related topics More information on forms NR301, NR302, and NR303 Tax treaties Page details Date modified: 2025-02-26 ...

International and non-resident forms Form number Title and description Related forms, guides and information 5013-D1 Federal Worksheet for Non-Residents and Deemed Residents of Canada 5013-G, Income Tax and Benefit Guide for Non-Residents and Deemed Residents of Canada 5013-R Income Tax and Benefit Return for Non-Residents and Deemed Residents of Canada 5013-G, Income Tax and Benefit Guide for Non-Residents and Deemed Residents of Canada 5013-SA Schedule A, Statement of World Income (for non-residents and deemed residents of Canada) 5013-G, Income Tax and Benefit Guide for Non-Residents and Deemed Residents of Canada 5013-SB Schedule B, Allowable Amount of Federal Non-Refundable Tax Credits (for non-residents of Canada) 5013-G, Income Tax and Benefit Guide for Non-Residents and Deemed Residents of Canada 5013-SC Schedule C, Electing under Section 217 of the Income Tax Act (for non-residents of Canada) 5013-G, Income Tax and Benefit Guide for Non-Residents and Deemed Residents of Canada T1287 Application by a Non-Resident of Canada (Individual) for a Reduction in the Amount of Non-Resident Tax Required to be Withheld on Income Earned From Acting in a Film or Video Production Film and Media Tax Credits T1288 Application by a Non-resident of Canada (Corporation) for a Reduction in the Amount of Non-Resident Tax Required to be Withheld on Income Earned From Acting in a Film or Video Production Film and Media Tax Credits NR301 Declaration of eligibility for benefits (reduced tax) under a tax treaty for a non-resident person IC76-12R8, Applicable rate of part XIII tax on amounts paid or credited to persons in countries with which Canada has a tax convention NR302 Declaration of eligibility for benefits (reduced tax) under a tax treaty for a partnership with non-resident partners IC76-12R8, Applicable rate of part XIII tax on amounts paid or credited to persons in countries with which Canada has a tax convention NR303 Declaration of eligibility for benefits (reduced tax) under a tax treaty for a hybrid entity IC76-12R8, Applicable rate of part XIII tax on amounts paid or credited to persons in countries with which Canada has a tax convention NR4 Statement of Amounts Paid or Credited to Non-Residents of Canada T4061, NR4 – Non-Resident Tax Withholding, Remitting, and Reporting NR4(OAS) Statement of Old Age Security Pension Paid or Credited to Non-Residents of Canada T4155, Old Age Security Return of Income (OASRI) Guide for Non-Residents 5013-G, Income Tax and Benefit Guide for Non-Residents and Deemed Residents of Canada NR4SUM Summary of Amounts Paid or Credited to Non-Residents of Canada T4061, NR4 – Non-Resident Tax Withholding, Remitting, and Reporting NR5 Application by a Non-Resident of Canada for a Reduction in the Amount of Non-Resident Tax Required to be Withheld 5013-G, Income Tax and Benefit Guide for Non-Residents and Deemed Residents of Canada T4145, Electing under Section 217 of the Income Tax Act NR6 Undertaking to File an Income Tax Return by a Non-Resident Receiving Rent from Real or Immovable Property or Receiving a Timber Royalty T4144, Income Tax Guide for Electing under Section 216 T1159, Income Tax Return for Electing under Section 216 T4036, Rental Income NR601 Non-Resident Ownership Certificate – Withholding Tax IC76-12R8, Applicable rate of part XIII tax on amounts paid or credited to persons in countries with which Canada has a tax convention T4061, NR4 – Non-Resident Tax Withholding, Remitting, and Reporting NR602 Non-Resident Ownership Certificate – No Withholding Tax IC76-12R8, Applicable rate of part XIII tax on amounts paid or credited to persons in countries with which Canada has a tax convention T4061, NR4 – Non-Resident Tax Withholding, Remitting, and Reporting NR603 Remittance of Non-Resident Tax on Income from Film or Video Acting Services Film and Media Tax Credits NR7-R Application for Refund of Part XIII Tax Withheld NR73 Determination of Residency Status (Leaving Canada) Income Tax Folio S5-F1-C1, Determining an Individual's Residence Status NR74 Determination of Residency Status (Entering Canada) Income Tax Folio S5-F1-C1, Determining an Individual's Residence Status NRTA1 Authorization for Non-Resident Tax Exemption R102-R Regulation 102 Waiver Application Treaty based waivers involving Regulation 102 withholding R105 Regulation 105 Waiver Application RC4445, T4A-NR – Payments to Non-Residents for Services Provided in Canada RC267 Employee Contributions to a United States Retirement Plan for Temporary Assignments 5000-G, Federal Income Tax and Benefit Guide RC268 Employee Contributions to a United States Retirement Plan for Cross-Border Commuters 5000-G, Federal Income Tax and Benefit Guide RC269 Employee Contributions to a Foreign Pension Plan or Social Security Arrangement for Non-United States Plans or Arrangements 5000-G, Federal Income Tax and Benefit Guide T106 Information Return of Non-Arm's Length Transactions with Non-Residents Transfer Pricing T1131 Canadian Film or Video Production Tax Credit T4012, T2 Corporation – Income Tax Guide T2 Corporation Income Tax Return RC4164, Canadian Film or Video Production Tax Credit – Guide to Form T1131 T1134 Information Return Relating To Controlled and Not-Controlled Foreign Affiliates Foreign reporting T1135 Foreign Income Verification Statement Foreign reporting T1141 Information Return in Respect of Contributions to Non-Resident Trusts, Arrangements or Entities Foreign reporting T1142 Information Return in Respect of Distributions from and Indebtedness to a Non-Resident Trust Foreign reporting T1159 Income Tax Return for Electing under Section 216 T4144, Income Tax Guide for Electing under Section 216 T1161 List of Properties by an Emigrant of Canada T1 – 5000-S3, Schedule 3 – Capital Gains (or Losses) T1177 Film or Video Production Services Tax Credit T4012, T2 Corporation – Income Tax Guide T2 Corporation Income Tax Return T1243 Deemed Disposition of Property by an Emigrant of Canada Leaving Canada (emigrants) Dispositions of property T1244 Election, under Subsection 220(4.5) of the Income Tax Act, to Defer the Payment of Tax on Income Relating to the Deemed Disposition of Property Leaving Canada (emigrants) Dispositions of property T1234 T1248 Allowable Amount of Federal and Provincial or Territorial Non-Refundable Tax Credits Information about your Residency Status Income Tax Folio S5-F1-C1, Determining an Individual's Residence Status T4058, Non-Residents and Income Tax 5000-G, Federal Income Tax and Benefit Guide T1261 Application for a Canada Revenue Agency Individual Tax Number (ITN) for Non-Residents Taxes for International students studying in Canada T4058 – Non-Residents and Income Tax T1262 Part XIII.2 Tax Return for Non-Resident's Investments in Canadian Mutual Funds Non-resident's investments in Canadian Mutual Funds T2 T2 Corporation Income Tax Return T4012, T2 Corporation – Income Tax Guide T2SCH19 Non-Resident Shareholder Information T4012, T2 Corporation – Income Tax Guide T2 Corporation Income Tax Return T2SCH20 Part XIV – Additional Tax on Non-Resident Corporations T4012, T2 Corporation – Income Tax Guide T2 Corporation Income Tax Return T2SCH91 Information Concerning Claims for Treaty-Based Exemptions T4012, T2 Corporation – Income Tax Guide T2 Corporation Income Tax Return T2SCH97 Additional Information On Non-Resident Corporations in Canada T4012, T2 Corporation – Income Tax Guide T2 Corporation Income Tax Return T2016 Part XIII Tax Return – Tax on Income from Canada of Approved Non-Resident Insurers T2023 Election of a Non-resident Corporation and a Canadian Creditor in Respect of Loans T2047 Agreement in Respect of Unpaid Amounts IT-109R2, ARCHIVED – Unpaid Amounts T2061A Election by an Emigrant to Report Deemed Dispositions of Property and any Resulting Capital Gains or Loss IT-451R, ARCHIVED – Deemed disposition and acquisition on ceasing to be or becoming resident in Canada T2062 Request by a Non-Resident of Canada for a Certificate of Compliance Related to the Disposition of Taxable Canadian Property T2091(IND), Designation of a Property as a Principal Residence by an Individual (Other than a Personal Trust) T2062A Request by a Non-Resident of Canada for a Certificate of Compliance Related to the Disposition of Canadian Resource or Timber Resource Property, Canadian Real Property (Other than Capital Property) or Depreciable Taxable Canadian Property IC72-17R6, Procedures Concerning the Disposition of Taxable Canadian Property by Non-Residents of Canada – Section 116 T2062ASCH1 Disposition of Canadian Resource Property by Non-Residents T4012, T2 Corporation – Income Tax Guide T2 Corporation Income Tax Return T2062B Notice of Disposition of a Life Insurance Policy in Canada by a Non-Resident of Canada IC72-17R6, Procedures Concerning the Disposition of Taxable Canadian Property by Non-Residents of Canada – Section 116 T2062BSCH1 Certification and Remittance Notice T4012, T2 Corporation – Income Tax Guide T2 Corporation Income Tax Return T2062C Notification of an acquisition of treaty-protected property from a non-resident vendor IC72-17R6, Procedures Concerning the Disposition of Taxable Canadian Property by Non-Residents of Canada – Section 116 T2091(IND) Designation of a Property as a Principal Residence by an Individual (Other than a Personal Trust) Income Tax Folio S1-F3-C2, Principal Residence T2091(IND)-WS, Principal Residence Worksheet T2091(IND)-WS Principal Residence Worksheet T2091(IND), Designation of a Property as a Principal Residence by an Individual (Other than a Personal Trust) Income Tax Folio S1-F3-C2, Principal Residence T3RET T3 Trust Income Tax and Information Return T4013, T3 Trust Guide T4A-NR Statement of Fees, Commissions, or Other Amounts Paid to Non-Residents for Services Rendered in Canada RC4445, T4A-NR – Payments to Non-Residents for Services Provided in Canada T4A-NR SUM Fees, Commissions, or Other Amounts Paid to Non-Residents for Services Rendered in Canada RC4445, T4A-NR – Payments to Non-Residents for Services Provided in Canada T776 Statement of Real Estate Rentals T4036, Rental Income TL11D Tuition Fees Certificate – Educational Institutions Outside Canada for a Deemed Resident of Canada Page details Date modified: 2024-01-23 ...

Permanent establishment cases The procedures in this paragraph apply to a case that includes issues as a result of the application of both Article V (Permanent Establishment) and Article VII (Business Profits) of the Convention. ... Board Members must first determine whether a permanent establishment exists under Article V of the Convention. ... No information relating to the arbitration proceedings (including the board's determination) may be disclosed by Board Members or their staffs or by either competent authority, except as permitted by the Convention and the domestic laws of Canada or the United States. ...

International legal framework Multilateral Convention on Mutual Administrative Assistance in Tax Matters (MAC) Common Reporting Standard Multilateral Competent Authority Agreement (CRS MCAA) Canada’s tax conventions and agreements Competent Authority Agreement (CAA) Summary of the project / initiative / change For many years, the Canada Revenue Agency (CRA) and other foreign tax authorities have engaged in the automatic exchange of bulk taxpayer financial information (AEOI) provided for in bilateral tax conventions and tax agreements. ... By signing the CRS MCAA, Canada will benefit from a coordinated arrangement to exchange financial account information efficiently and securely with other tax jurisdictions using either its bilateral tax conventions and agreements or the Multilateral Convention of Mutual Administrative Assistance in Tax Matters (MAC). ... CRS information will be exchanged under the confidentiality, protections and safeguards existing under the MAC or a bilateral tax convention or agreement and the corresponding CAA. ...

Individuals-- Visitors to Canada Guides RC4027 Doing Business in Canada- GST/HST Information for Non-Residents Forms GST386 Refund application for foreign conventions Report a problem or mistake on this page Thank you for your help! ...