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IC76-12R6 Applicable rate of part XIII tax on amounts paid or credited to persons in countries with which Canada has a tax convention Canada's tax conventions Information Circular 76-12R6 is being reviewed because of changes to Canada's tax conventions and the introduction of Form NR301, Declaration of Eligibility for Benefits Under a Tax Treaty for a Non-Resident Taxpayer, Form NR302, Declaration of Eligibility for Benefits Under a Tax Treaty for a Partnership With Non-Resident Partners, and Form NR303, Declaration of Eligibility for Benefits Under a Tax Treaty for a Hybrid Entity. ...

In addition, a rebate under the FCTIP is still available for certain expenses related to foreign conventions. ... To apply for a foreign convention rebate, fill out Form GST386, Rebate Application for Conventions. FCTIP and VRP rebate comparison tables Types of foreign convention rebates and their availability under the FCTIP or the former VRP Type of rebate FCTIP Former VRP Convention Facility Rebate for non-resident sponsors of foreign conventions Yes Yes Convention Facility Rebate for non-registered organizers of foreign conventions Yes Yes Related Convention Supplies Rebate for non-resident sponsors of foreign conventions Yes Yes Related Convention Supplies Rebate for non-registered organizers of foreign conventions Yes Yes Related Convention Supplies Rebate for non-resident exhibitors at domestic or foreign conventions Yes Yes Food, Beverage and Catering Rebate for non-resident sponsors of foreign conventions Yes Yes Food, Beverage and Catering Rebate for non-registered organizers of foreign conventions Yes Yes Food, Beverage and Catering Rebate for non-resident exhibitors at domestic or foreign conventions No No Exhibition Space Rebate for non-resident exhibitors at domestic or foreign conventions Yes Yes Types of tour incentive rebates and their availability under the FCTIP or the former VRP Type of rebate FCTIP Former VRP Accommodation Rebate for non-resident consumers No Yes Accommodation Rebate for non-resident businesses other than tour operators No Yes Accommodation Rebate for non-resident tour operators Yes Yes Tour Package Rebate for non-resident consumers Yes Yes Tour Package Rebate for non-resident businesses other than tour operators Yes Yes Tour Package Rebate for non-resident tour operators Yes Yes Exported Goods Rebate for non-resident consumers (Note) No Yes Note Goods shipped to an address outside Canada are still relieved of GST/HST. ...

How the new Canada-Italy Tax Convention affects the taxation of pension payments and social security benefits received (Revised) The new Canada – Italy Income Tax Convention (the "2002 Convention") signed on June 3, 2002 entered into force on November 25, 2011. This new convention replaces the 1977 Canada – Italy Income Tax Convention amended by the 1989 Protocol (the "1977 Convention"). ... The 2002 Convention eliminates the $24,000 threshold under the 1977 Convention to determine if the Italian supplement is exempt from tax in Canada. ...

Information on convention rebates can be found in GST/HST Memorandum 27.2, Conventions. Example The sponsor of a convention hires an organizer to put on the convention. ... The convention rate applies to rooms for the length of the convention and usually for a number of nights before and after the convention. ...

Persons that sell packages that include a convention facility or related convention supplies are also not considered tour operators when selling these packages. Background Effective April 1, 2007, the Visitor Rebate Program was cancelled and the Foreign Convention and Tour Incentive Program (FCTIP) was introduced. ... Sales and other revenue (line 101): $2,000 GST/HST collected (line 103) 100 Adjustments (line 104) 0 Total GST/HST/adjustments (line 105) 100 Input tax credits (line 106) 0 Adjustment (line 107) 0 Total ITCs /adjustments (line 108) 0 Net tax (line 109) $100 Additional information Go to GST/HST and QST rebate for sponsors of foreign conventions, organizers of foreign conventions, and non-resident exhibitors, and GST/HST Information for the Travel and Convention Industry, for more information. ...

Foreign Convention and Tour Incentive Program Non-Residents Purchasing Tour Packages: Rebate for Eligible Tour Packages From: Canada Revenue Agency GST/HST Info Sheet GI-032 February 2008 Note: This info sheet supersedes GST/HST Info Sheet, GI-032, Foreign Convention and Tour Incentive Program – Rebate for Non-Residents Purchasing Tour Packages, dated April 2007. ... Persons that sell packages that include a convention facility or related convention supplies are also not considered tour operators when selling these packages. ... Additional information Go to GST/HST and QST rebate for sponsors of foreign conventions, organizers of foreign conventions, and non-resident exhibitors, and GST/HST Information for the Travel and Convention Industry, for more information. ...

"Domestic convention" means a convention that is not a foreign convention. ... For more information on what qualifies as related convention supplies, go to GST/HST Information for the Travel and Convention Industry. ... Exhibitors can also claim a rebate of the GST/HST paid on related convention supplies rented or purchased from a registrant that is not the sponsor of the convention. ...

Canada signed the original convention on April 28, 2004 and its protocol on November 3, 2011. ... For further information on the updated Convention, please refer to the Questions and answers. The text of the updated Convention as well as Canada’s declarations and reservations on the updated Convention are available on the Department of Finance Canada website. ...

Foreign Convention and Tour Incentive Program- Hunting and Fishing Packages GST/HST Info Sheet GI-046 June 2008 This info sheet explains when hunting and fishing packages are eligible tour packages for purposes of claiming a GST/HST rebate under the Foreign Convention and Tour Incentive Program (FCTIP). ... For information on when a package is a tour package for GST/HST purposes, see GST/HST Info Sheet GI-044, Foreign Convention and Tour Incentive Program – Tour Packages: What is an Eligible Tour Package. ... They file form GST106, Schedule 2 – Information on Claims Paid or Credited for Foreign Conventions and Tour Packages. ...

Foreign Convention and Tour Incentive Program- Hunting and Fishing Packages From: Canada Revenue Agency GST/HST Info Sheet GI-046 June 2008 This info sheet explains when hunting and fishing packages are eligible tour packages for purposes of claiming a GST/HST rebate under the Foreign Convention and Tour Incentive Program (FCTIP). ... For information on when a package is a tour package for GST/HST purposes, see GST/HST Info Sheet GI-044, Foreign Convention and Tour Incentive Program – Tour Packages: What is an Eligible Tour Package. ... They file form GST106, Schedule 2 – Information on Claims Paid or Credited for Foreign Conventions and Tour Packages. ...