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Tax guides and pamphlets 0 9 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 R RC2 The Business Number and Your Canada Revenue Agency Program Accounts RC17 Taxpayer Bill of Rights Guide: Understanding Your Rights as a Taxpayer RC188 Keeping Records RC190 Information for Educational Institutions Outside Canada RC191 Qualified Donee: Becoming a Prescribed University Outside Canada RC192 Information for Students- Educational Institutions Outside Canada RC284 Protect Yourself Against Identity Theft RC350 The Foreign Convention and Tour Incentive Program RC542 Changes affecting your GST/HST return RC4004 Seasonal Agricultural Workers Program RC4015 Reconciliation of Business Income for Tax Purposes- 2016 RC4018 Electronic Filers Manual for 2016 Income Tax and Benefit Returns RC4022 General Information for GST/HST Registrants RC4027 Doing Business in Canada- GST/HST Information for Non-Residents RC4028 GST/HST New Housing Rebate RC4033 General Application for GST/HST Rebates- Includes Forms GST189, GST288, and GST507 RC4034 GST/HST Public Service Bodies' Rebate RC4036 GST/HST Information for the Travel and Convention Industry RC4049 GST/HST Information for Municipalities RC4050 GST/HST Information for Selected Listed Financial Institutions RC4052 GST/HST Information for the Home Construction Industry RC4054 Ceiling Amounts for Housing Benefits Paid in Prescribed Zones RC4058 Quick Method of Accounting for GST/HST RC4060 Farming Income and the AgriStability and AgriInvest Programs Guide- Joint Forms and Guide 2016 RC4064 Disability-Related Information- 2016 RC4065 Medical Expenses- 2016 RC4067 Protocol- Between the Compliance Programs Branch and the Appeals Branch of the Canada Revenue Agency RC4070 Information for Canadian Small Businesses RC4072 First Nations Tax (FNT) RC4080 GST/HST Information for Freight Carriers RC4081 GST/HST Information for Non-Profit Organizations RC4082 GST/HST Information for Charities RC4088 General Index of Financial Information (GIFI) RC4089 Guide to Form T1178, General Index of Financial Information- Short RC4091 GST/HST Rebate for Partners RC4092 Registered Education Savings Plans RC4100 Harmonized Sales Tax and the Provincial Motor Vehicle Tax RC4103 GST/HST Information for Suppliers of Publications RC4110 Employee or Self-employed? RC4111 Canada Revenue Agency- What to Do Following a Death RC4112 Lifelong Learning Plan (LLP) Includes Form RC96 RC4120 Employers' Guide- Filing the T4 Slip and Summary RC4137 Pension Adjustment Reversal Guide RC4157 Deducting Income Tax on Pension and Other Income, and Filing the T4A Slip and Summary RC4160 Rebate for Tour Packages, Foreign Conventions, and Non-Resident Exhibitor Purchases RC4164 Canadian Film or Video Production Tax Credit- Guide to Form T1131 RC4169 Tax Treatment of Mutual Funds for Individuals RC4177 Fact Sheet Death of an RRSP Annuitant or a PRPP Member RC4178 Death of a RRIF Annuitant RC4188 What You Should Know About Audits RC4210 GST/HST Credit Including related provincial credits and benefits for the period from July 2016 to June 2017 RC4231 GST/HST New Residential Rental Property Rebate RC4247 The Special Quick Method of Accounting for Public Service Bodies RC4268 The Handbook on Securities Transactions- A Summary of Reporting Requirements Under the Income Tax Regulations RC4365 First Nations Goods and Services Tax (FNGST) RC4385 Film or Video Production Services Tax Credit Guide to Form T1177 RC4405 GST/HST Rulings- Experts in GST/HST Legislation RC4408 Farming Income and the AgriStability and AgriInvest Programs Harmonized Guide 2016 RC4417 Taxpayer Bill of Rights- Poster RC4418 Taxpayer Bill of Rights- Leaflet RC4419 Financial Institution GST/HST Annual Information Return RC4424 Completing the Tax Return Where Registration of a Charity is Revoked RC4445 T4A-NR- Payments to Non-Residents for Services Provided in Canada RC4457 Small and Rural Charities: Making a Difference for Canadians RC4460 Registered Disability Savings Plan RC4466 Tax-Free Savings Account (TFSA), Guide for Individuals RC4476-AB Birth Registration and Canada Child Benefits- Alberta RC4476-BC Birth Registration and Canada Child Benefits- British Columbia RC4476-MB Birth Registration and Canada Child Benefits- Manitoba RC4476-NB Birth Registration and Canada Child Benefits- New Brunswick RC4476-NL Birth Registration and Canada Child Benefits- Newfoundland and Labrador RC4476-NS Birth Registration and Canada Child Benefits- Nova Scotia RC4476-ON Birth Registration and Canada Child Benefits- Ontario RC4476-PE Birth Registration and Canada Child Benefits- Prince Edward Island RC4476-QC Birth Registration and Canada Child Benefits- Québec RC4476-SK Birth Registration and Canada Child Benefits- Saskatchewan RC4477 Tax-Free Savings Account (TFSA) Guide for Issuers RC4483 Final Report on Action Items- Helping Small Businesses by Reducing the Compliance Burden- November 2008 RC4488 Educators- Tax Resources and Financial Literacy RC4650 Northern Residents Deductions for 2016 RC4651 Guidance on Country-By-Country Reporting in Canada RC7219 GST/HST and QST Annual Information Return for Selected Listed Financial Institutions Report a problem or mistake on this page Thank you for your help! ...

Archived income tax information circulars (ICs) Archived income tax information circulars (ICs) IC00- IC09 IC10- IC19 IC70- IC79 IC80- IC89 IC90- IC99 IC70- IC79 IC70-1 Announcement- Information Circulars and Interpretation Bulletins (Archived) IC71-17R4 Request for Competent Authority Consideration Under Mutual Agreement Procedures in Income Tax Conventions (Archived) IC73-10R3 Tax Evasion (Archived) IC73-21R8 Claims for Meals and Lodging Expenses of Transport Employees (Archived) IC74-6R2 Power Saw Expenses (Archived) IC74-6R2SR Special Release- Power Saw Expenses (Archived) IC75-2R7 Contributions to a Registered Party, a Registered Association or to a Candidate at a Federal Election (Archived) Page details Date modified: 2017-06-04 ...

This listing for enquiries applies to: Make a non-resident registration and security enquiry Foreign Convention and Tour Incentive Program (FCTIP) Import-export program account Note If you have a SIN that starts with a 0, and want to register for GST/HST, go to How to register for a business number or Canada Revenue Agency program accounts and use the Non-Resident Business Number and Account Registration Web Form. ...

There is a long-standing convention that ministers may not see Cabinet papers of former ministers of a different party. ... The purpose of this convention is to avoid having a new government make political capital out of the deliberations of the former government. ...

GST/HST and QST rebates Link to specific information Related forms Amounts paid in error – GST/HST break (reason code 1C) New GST189 Sponsors of foreign conventions, organizers of foreign conventions and non-resident exhibitors GST386 Amounts paid in error by an individual registered under the Indian Act, an Indian band, a tribal council or a band-empowered entity for property or services purchased on or delivered to a reserve (reason code 1A) GST189 Amounts paid in error (reason code 1C) GST189 Commercial goods and artistic works exported by a non-resident (reason code 4) GST189 Legal aid plan (reason code 5) GST189 Taxable sale of real property by a non-registrant or taxable sale of capital personal property by a municipality or designated municipality who is a non-registrant (reason code 7) GST189 Eligible travel expenses of an Indian band, a tribal council or a band-empowered entity (reason code 8) GST189 Lease of land for residential purposes (reason code 9) GST189 Non-registered non-resident recipient of a taxable supply of an installation service – rebate paid or credited by registered supplier (reason code 10) GST189 Non-registered non-resident recipient of a taxable supply of an installation service – rebate not paid or credited by supplier (reason code 11) GST189 Goods imported at a place in a non-participating province, or imported at a place in a participating province with a lower HST rate (reason code 12) GST189 Intangible personal property or services acquired in a participating province (reason code 13) GST189 Provincial point-of-sale rebate on qualifying items (reason code 16) GST189 Ontario First Nations point-of-sale relief (reason code 23) GST189 Poppies and wreaths (reason code 24) GST189 Certain investment plans and segregated funds of an insurer (reason code 25) GST189 Election under subsection 261.31(3) by the segregated fund and insurer (reason code 26) GST189 Remission order (reason code 20) GST189 New housing GST190, RC7190-WS and RC7190-ON or GST191, GST191-WS and RC7191-ON Employees and partners GST370 Federal, provincial and territorial governments GST490 Provincial part of the HST for goods bought in a participating province and brought into a non-participating province or a participating province with a lower HST rate GST495 Foreign representatives, diplomatic missions, consular posts, international organizations or visiting forces units GST498 Specially equipped motor vehicles GST518 New residential rental properties GST524, GST525 and RC7524-ON Public service bodies GST66, RC7066-SCH and GST523-1 (if you are a qualifying NPO) Pension entity rebate and election RC4607 Pension entity rebate election for pension entities that are selected listed financial institutions for GST/HST purposes only RC7207-1 Pension entity rebate election for pension entities that are selected listed financial institutions for GST/HST and QST purposes RC7207 General GST/HST and QST rebate for selected listed financial institutions RC7289 New residential rental property – Purpose-built rental housing GST524 option in My Business Account After filing a GST/HST rebate claim For most GST/HST rebates, your claim will be assessed after the CRA receives your application and you will be sent a notice of assessment either through mail in My Business Account, for which you will receive an email notification, or in the mail. ...

Form GST106, Information on Claims Paid or Credited for Foreign Conventions and Tour Packages, can also be filed electronically in My Business Account. ...

As per section 10 of Schedule I, the excise tax applicable to automobiles mentioned in section 6 of Schedule I does not apply if these goods are: sold under conditions that would qualify the sale as a zero-rated supply for purposes of Part IX of the Act; purchased or imported for police or fire-fighting services; or purchased by and for the personal or official use of a person who is entitled to the tax exemptions specified in article 34 of the convention set out in Schedule I to the Foreign Missions and International Organizations Act or in article 49 of the convention set out in Schedule II to that Act. 11. ... According to section 8 of Schedule I, automotive air conditioners described in section 7 will not be subject to excise tax when: they are purchased or imported for permanent installation in an ambulance or hearse, or when they become permanently installed equipment in such vehicles; the sale qualifies as a zero-rated supply for the purposes of Part IX of the Act; and they are purchased by and for the official use of a person who is entitled to the tax exemptions specified in section 34 of the Convention set out in Schedule I to the Foreign Missions and International Organizations Act or in article 49 of the Convention set out in Schedule II to that Act. ...

Organizations – Under Article XXI of the Canada – United States Tax Convention T4036, Rental Income T4037, Capital Gains T4055, Newcomers to Canada T4058, Non-Residents and Income Tax T4061, NR4 – Non-Resident Tax Withholding, Remitting, and Reporting T4144, Income Tax Guide for Electing under Section 216 T4145, Electing under Section 217 of the Income Tax Act T4155, Old Age Security Return of Income (OASRI) Guide for Non-Residents Page details Date modified: 2024-01-23 ...

Important notices Table of important notices by dates and titles Date Title 2008-01-08 Non-resident trusts and foreign investment entities 2008-01-01 Important reminder about Form NR6, Undertaking to File an Income Tax Return by a Non-Resident Receiving Rent from Real Property or Receiving a Timber Royalty 2006-05-09 Canada-France agreement concerning a reduction in French taxes on certain payments made to Canadian mutual fund organizations 2005-05-27 Canada- France Agreement concerning the exemption from French tax for certain payments made to pension plans 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 2005-01-28 Non-Resident's Investments in Canadian Mutual Funds- Part XIII.2 Tax on Assessable Distributions 2004-02-23 Canada- Argentina Agreement on Argentina's Certification of Residency Form 2003-04-30 Failure to comply penalty- Non-resident vendor notification on the disposition of taxable Canadian property Report a problem or mistake on this page Thank you for your help! ...

Tax Convention Application of the arbitration procedure under paragraphs 6 and 7 of Article XXVI (Mutual Agreement Procedure) Memorandum of Understanding Between The Competent Authorities of Canada and The United States of America Arbitration Board Operating Guidelines- Canada- United States Nondisclosure Statement of Taxpayer Nondisclosure Statement of Taxpayer's Authorized Representative Related topics OECD- Exchange of Information Tax treaties Transfer Pricing Page details Date modified: 2016-07-21 ...