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Current CRA website

Questions and answers about pensions from a foreign country

There is a different reporting method for Italian pensions for 2011 and later tax years based on the Canada-Italy Income Tax Convention signed on June 3, 2002 and which entered into force November 25, 2011. ...
Current CRA website

File a GST/HST return, rebate or election electronically

Table on filing methods Features My Business Account / Represent a Client GST/HST NETFILE Electronic Data Interchange (EDI) GST/HST TELEFILE GST/HST Internet File Transfer File return GST34 File return RC7200- not available- not available- not available File schedules with your return limited- not available- not available Adjust past returns- not available- not available- not available- not available View expected and filed returns- not available- not available- not available- not available File and view elections- not available- not available- not available- not available File rebates- not available- not available- not available File Form GST106- not available- not available- not available File NPO government funding form- not available- not available- not available View and/or adjust PSB rebates- not available- not available- not available- not available View account balance- not available- not available- not available- not available PSB – Public Service Bodies NPO – Non-profit organizations GST106 – Information on Claims Paid or Credited for Foreign Conventions and Tour Packages Page details Date modified: 2020-10-19 ...
Current CRA website

How the Canada Revenue Agency (CRA) works with other tax authorities

Competent authorities The IRTO is responsible for the settlement of problems related to the interpretation or application of Canada’s tax treaties, conventions and other similar agreements, as well as the negotiation of agreements with other competent authorities. ...
Current CRA website

Global tax on large multinationals

In 2022, the terms of a new multilateral treaty or convention for Pillar One will be negotiated with signature targeted for mid-2022. ...
Current CRA website

Applying for status as a registered national arts service organization

Exceptions include: His Majesty in right of Canada, a province, or a territory a municipality a registered charity that is not a private foundation any non-profit organization  In addition to the above, a registered national arts service organization must also limit its activities to the following which are described in more detail in Regulation 8700 of the Income Tax Act: promoting one or more art forms conducting research into one or more art forms sponsoring arts exhibitions or performances representing interests of the arts community or a sector of it (but not of individuals) conducting workshops, seminars, training programs, and similar development programs for members of the organization educating the public about the arts community organizing and sponsoring conventions, conferences, competitions, and special events conducting arts studies and surveys of interest to members of the organization acting as an information centre by maintaining resource libraries and data bases disseminating information providing scholarships, bursaries, and awards Once the organization has been granted registration by the CRA, it is allowed to issue official donation receipts. ...
Current CRA website

Individuals – Leaving or entering Canada and

Rendering services in Canada Payers, including a non-resident payer, making a payment of fees, commissions, or other amounts to a non-resident person for services provided in Canada must withhold and remit Calculators and tools Non-Resident Tax Calculator Information for International income tax issues: CRA and COVID-19 Taxes for international students studying in Canada Government employees outside Canada Seasonal agricultural workers from other countries Non-resident seniors Factual residents – Temporarily outside of Canada Non-resident actors Canadian residents going down south Forms and publications International and non-resident forms and publications Related topics Important notices Foreign Convention and Tour Incentive Program Behind the scenes personnel Government partners Related provincial and territorial government sites Global affairs Canada Page details Date modified: 2025-01-21 ...
Current CRA website

Instructions for completing a GST/HST Return

Complete Form GST106, Information on Claims Paid or Credited for Foreign Conventions and Tour Packages, and send it to your tax centre at the address shown on your GST/HST return. If you are a registrant organizer of a foreign convention or a convention facility operator, the amount of a rebate you paid or credited for the convention facility and related convention supplies. Complete Form GST106, Information on Claims Paid or Credited for Foreign Conventions and Tour Packages, and send it to your tax centre at the address shown on your GST/HST return. ...
Current CRA website

Instructions for completing a GST/HST Return

Complete Form GST106, Information on Claims Paid or Credited for Foreign Conventions and Tour Packages, and send it to your tax centre at the address shown on your GST/HST return. If you are a registrant organizer of a foreign convention or a convention facility operator, the amount of a rebate you paid or credited for the convention facility and related convention supplies. Complete Form GST106, Information on Claims Paid or Credited for Foreign Conventions and Tour Packages, and send it to your tax centre at the address shown on your GST/HST return. ...
Current CRA website

Charities in the International Context

Canada further committed itself to introducing measures to prevent the financing and support of terrorism when it signed the United Nations International Convention on the Suppression of Financing of Terrorism on February 10, 2000. The Convention emphasized the need to cut off financial support for terrorists and specifically referred to the important role played by charities in the international support network of some terrorist groups. ...
Current CRA website

Previous-year forms and publications list

(3010-PC, 3110-PC) 93-099 ARCHIVED- 93-099- Unemployment Insurance Premium Tax Credit 94-128 ARCHIVED- 94-128- Employer Provided Group Term Life Insurance 95-188 ARCHIVED- 95-188- Tax Changes Relating to the YYYY Fiscal Year End 96-183 ARCHIVED- 96-183- yyyy Supplement to the YYYY T2 Corporation Tax Guide 97-196 ARCHIVED- 97-196- yyyy Supplement to the YYYY T2 Corporation Income Tax Guide 99-031 ARCHIVED- 99-031- Insert for RC4120 (Employers' Guide Filing T4 and T4F Slips and Summary Forms D2-6-6 ARCHIVED- D2-6-6- Co-operation With Statistics Canada D21-2-7 ARCHIVED- D21-2-7- Revenue Exemptions and Privileges Granted to the International Civil Aviation Organization EDRATES ARCHIVED- EDRATES- ARCHIVED- Excise Duty Rate Summary GST370 ARCHIVED- GST370- Employee and Partner GST/HST Rebate Application IC70-1 ARCHIVED- IC70-1- Announcement- Information Circulars and Interpretation Bulletins (Archived) IC71-17R4 ARCHIVED- IC71-17R4- Request for Competent Authority Consideration Under Mutual Agreement Procedures in Income Tax Conventions (Archived) IC73-10R3 ARCHIVED- IC73-10R3- Tax Evasion (Archived) IC73-21R8 ARCHIVED- IC73-21R8- Claims for Meals and Lodging Expenses of Transport Employees (Archived) IC74-6R2 ARCHIVED- IC74-6R2- Power Saw Expenses (Archived) IC74-6R2SR ARCHIVED- IC74-6R2SR- Special Release- Power Saw Expenses (Archived) IC75-2R7 ARCHIVED- IC75-2R7- Contributions to a Registered Party, a Registered Association or to a Candidate at a Federal Election (Archived) IC82-6R3 ARCHIVED- IC82-6R3- Clearance Certificate (Archived) IC82-6R6 ARCHIVED- IC82-6R6- Clearance Certificate (Archived) IC84-3R-ATTACH ARCHIVED- IC84-3R-ATTACH- Attachment to IC84-3R, Gifts to Certain Charitable Organizations Outside Canada IC84-3R6 ARCHIVED- IC84-3R6- Gifts to Certain Charitable Organizations Outside Canada IC86-4R2SUP1 ARCHIVED- IC86-4R2SUP1- Scientific Research and Experimental Development Automotive Industry Application Paper (Archived) IC87-2 ARCHIVED- IC87-2- International Transfer Pricing (Archived) IC89-2R ARCHIVED- IC89-2R- Directors' Liability- Section 227.1 of the Income Tax Act and Section 323 of the Excise Tax Act (Archived) IC92-1 ARCHIVED- IC92-1- Guidelines for Accepting Late, amended or Revoked Elections (Archived) IC92-2 ARCHIVED- IC92-2- Guidelines for the cancellation and Waiver of Interest and Penalties (Archived) IC92-3 ARCHIVED- IC92-3- Guidelines for Refunds Beyond the Normal Three Year Period (Archived) IT-CS24 ARCHIVED- IT-CS24- Correction sheet (Archived) IT-INDEX ARCHIVED- IT-INDEX- Income Tax Interpretation Bulletins and Technical News INDEX NR6 ARCHIVED- NR6- Undertaking to File an Income Tax Return by a Non-Resident Receiving Rent from Real Property or Receiving a Timber Royalty P113 ARCHIVED- P113- Gifts and Income Tax P150 ARCHIVED- P150- Home Buyer's Plan P151 ARCHIVED- P151- Canadian Residents Going Down South PRIER ARCHIVED- PRIER- Prescribed Rates of Interest, updated January YYYY RC4015 ARCHIVED- RC4015- Reconciliation of Business Income for Tax Purposes YYYY RC4018 ARCHIVED- RC4018- Electronic Filers Manual YYYY Tax Year RC4060 ARCHIVED- RC4060- Farming Income and the AgriStability and AgriInvest Programs Guide RC4088 ARCHIVED- RC4088- Guide to the General Index of Financial Information (GIFI) for Corporations RC4089 ARCHIVED- RC4089- General Index of Financial Information- GIFI-Short Form RC4091 ARCHIVED- RC4091- GST/HST Rebate for Partners RC4093 ARCHIVED- RC4093- When Customs Seizes Your Goods RC4120 ARCHIVED- RC4120- Employers' Guide- Filing the T4 Slip and Summary Form Includes Form RC104 RC4152 ARCHIVED- RC4152- Average Exchange Rates for YYYY RC4157 ARCHIVED- RC4157- Employers' Guide- Filing the T4A Slip and Summary Form RC4163 ARCHIVED- RC4163- Employers' Guide Remitting Payroll Deductions RC4164 ARCHIVED- RC4164- Claiming a Canadian Film or Video Production Tax Credit- Guide to Form T1131- Includes Form T1131 RC4169 ARCHIVED- RC4169- Tax Treatment of Mutual Funds for Individuals RC4385 ARCHIVED- RC4385- Claiming a Film or Video Production Services Tax Credit RC4408 ARCHIVED- RC4408- Farming Income and the AgriStability and AgriInvest Programs Harmonized Guide- Joint Forms and Guide T106-N ARCHIVED- T106-N- Form T106-Information Return of Non-Arm's Length Transactions with Non-Residents T10SUM ARCHIVED- T10SUM- Summary of Pension Adjustment Reversals (PARs) T1105 ARCHIVED- T1105- Supplementary Schedule for Dispositions of Capital Property Acquired Before yyyy T1129 ARCHIVED- T1129- Newfoundland Research and Development Tax Credit (Individuals) T1141 ARCHIVED- T1141- Information Return in Respect of Transfers or Loans to a Non-Resident Trust T1249 ARCHIVED- T1249- British Columbia Mining Exploration Tax Credit Partnership Schedule (YYYY and later taxation years) T2004 ARCHIVED- T2004- Election by a Credit Union to Allocate Taxable Dividends and Taxable Capital Gains to Member Credit Unions T2010 ARCHIVED- T2010- Election to Deduct Resource Expenses Upon Acquisition of Resource Property by a Corporation T2012 ARCHIVED- T2012- Election in Respect of a Capital Gains Dividend Under Subsection 130.1(4) T2016 ARCHIVED- T2016- Part XIII Tax Return- Tax on Income from Canada of Approved Non-Resident Insurers T2019 ARCHIVED- T2019- Death of an RRSP Annuitant- Refund of Premiums T2022 ARCHIVED- T2022- Election in Respect of the Sale of Debts Receivable T2023 ARCHIVED- T2023- Election in Respect of Loans from Non-Residents T2026 ARCHIVED- T2026- Part XII Tax Return- Tax on Payments to the Crown by a Tax Exempt Person T2027 ARCHIVED- T2027- Election to Deem Amount of Settlement of a Debt or Obligation T2046 ARCHIVED- T2046- Tax Return Where Registration of a Charity is Revoked T2054 ARCHIVED- T2054- Election for a Capital Dividend under Subsection 83(2) T2055 ARCHIVED- T2055- Election in respect of a Capital Gains Dividend Under Subsection 131(1) T2057 ARCHIVED- T2057- Election on Disposition of Property by a Taxpayer to a Taxable Canadian Corporation T2058 ARCHIVED- T2058- Election on Disposition of Property by a Partnership to a Taxable Canadian Corporation T2059 ARCHIVED- T2059- Election on Disposition of Property by a Taxpayer to a Canadian Partnership T2060 ARCHIVED- T2060- Election for Disposition of Property Upon Cessation of Partnership T2067 ARCHIVED- T2067- Election not to be a Public Corporation T2073 ARCHIVED- T2073- Election to be a Public Corporation T2096 ARCHIVED- T2096- Part XII.1 Return- Tax On Carved-Out Income- Rev-95 T2101 ARCHIVED- T2101- Election for Gains on Shares of a Corporation Becoming Public T2107 ARCHIVED- T2107- Election for a Disposition of Shares in a Foreign Affiliate T2140 ARCHIVED- T2140- Return of Tax Payable Under Section 189 on Non-Qualified Investments Issued to a Private Foundation T2143 ARCHIVED- T2143- Election Not To Be A Restricted Financial Institution T2203 ARCHIVED- T2203- Provincial and Territorial Taxes for YYYY- Multiple Jurisdictions T3 ARCHIVED- T3- Statement of Trust Income Allocations and Designations T3MJ ARCHIVED- T3MJ- T3 Provincial and Territorial Taxes for YYYY- Multiple Jurisdictions T4001 ARCHIVED- T4001- Employers' Guide- Payroll Deductions and Remittances T4002 ARCHIVED- T4002- Business and Professional Income T4003 ARCHIVED- T4003- Farming Income T4004 ARCHIVED- T4004- Fishing Income YYYY T4005 ARCHIVED- T4005- Fishers and Employment Insurance T4011 ARCHIVED- T4011- Preparing Returns for Deceased Persons YYYY T4012 ARCHIVED- T4012- T2 Corporation- Income Tax Guide T4013 ARCHIVED- T4013- T3- Trust Guide T4015 ARCHIVED- T4015- Guide T5- Return of Investment Income YYYY T4016 ARCHIVED- T4016- Exempt U.S. Organizations- Under Article XXI of the Canada- United States Tax Convention T4033 ARCHIVED- T4033- Completing the Registered Charity Information Return T4033-1 ARCHIVED- T4033-1- Completing the Registered Charity Information Return T4033B ARCHIVED- T4033B- Completing the Registered Charity Information Return T4036 ARCHIVED- T4036- Rental Income Tax Guide YYYY- Includes Form T776 T4037 ARCHIVED- T4037- Capital Gains YYYY T4039 ARCHIVED- T4039- Northern Residents Deductions- Places in Prescribed Zones T4040 ARCHIVED- T4040- RRSPs and Other Registered Plans for Retirement T4044 ARCHIVED- T4044- Employment Expenses YYYY T4056 ARCHIVED- T4056- Emigrants and Income Tax T4058 ARCHIVED- T4058- Non-Residents and Income Tax T4061 ARCHIVED- T4061- Non-Resident Withholding Tax Guide T4068 ARCHIVED- T4068- Guide for the Partnership Information Return T4068-1 ARCHIVED- T4068-1- YYYY Supplement to the 2006 T4068- Guide for the T5013 Partnership Information Return T4068-2005 ARCHIVED- T4068-2005- Guide for the T5013 Partnership Information Return T4079 ARCHIVED- T4079- T4RSP and T4RIF Guide T4088 ARCHIVED- T4088- Claiming Scientific Research and Experimental Development Expenditures- Guide to Form T661 T4091 ARCHIVED- T4091- T5008 Guide- Return of Securities Transactions T4115 ARCHIVED- T4115- T5007 Guide- Return of Benefits T4117 ARCHIVED- T4117- Income Tax Guide to the Non-Profit Organization (NPO) Information Return T4126 ARCHIVED- T4126- How to File the T5 Return of Investment Income T4130 ARCHIVED- T4130- Employers' Guide- Taxable Benefits YYYY-2001 T4144 ARCHIVED- T4144- Income Tax Guide for Electing Under Section 216 T4145 ARCHIVED- T4145- Electing Under Section 217 of the Income Tax Act T4155 ARCHIVED- T4155- Old Age Security Return of Income Guide for Non-Residents T7B-CORP ARCHIVED- T7B-CORP- Corporation Instalment Guide TL11A ARCHIVED- TL11A- Tuition and Education Amounts Certificate- University Outside Canada TL11C ARCHIVED- TL11C- Tuition and Education Amounts Certificate- Commuter to the United States TL11D ARCHIVED- TL11D- Tuition Fees Certificate- Educational Institutions Outside Canada for a Deemed Resident of Canada TX19 ARCHIVED- TX19- Asking for a Clearance Certificate T5013-INST ARCHIVED- T5013-INST Statement of partnership income- Instructions for Recipient Page details Date modified: 2002-11-01 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