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The following terms are used in this memorandum and are defined in section 2 of the Act: Accredited representative means a person who is entitled under the Foreign Missions and International Organizations Act to the tax exemptions specified in Article 34 of the Convention set out in Schedule I to that Act or in Article 49 of the Convention set out in Schedule II to that Act. ...

As Canada’s tax administrator, the CRA exchanges information with a variety of domestic and international partners for various purposes, including the administration of Canada’s network of tax treaties, tax information exchange agreements and international tax conventions (collectively referred to as “International Agreements” in this report). ... Foreign Account Tax Compliance Act (FATCA) and under the Convention on Mutual Administrative Assistance in Tax Matters (MAC) and the CRS Multilateral Competent Authority Agreement (CRS MCAA) related to the Common Reporting Standard (CRS). ...

Through its administration of Canada’s network of tax treaties, the CRA is involved in a variety of tax information exchange agreements and international tax conventions (collectively referred to as international agreements in this report). ... Examples include work on standards for automatic EOI, updates to the Organisation for Economic Co-operation and Development (OECD) Model Tax Convention and the OECD/G20 project to address the tax challenges related to the digitalization of the economy. ...

Through its administration of Canada’s network of tax treaties, the CRA is involved in a variety of tax information exchange agreements and international tax conventions (collectively referred to as “international agreements” in this report). ... Examples include work on standards for automatic EOI, updates to the Organization for Economic Cooperation and Development (OECD) Model Tax Convention and the OECD/G20 project to address the tax challenges related to the digitalization of the economy. ...

CRA considers that the bilateral competent authority arrangement with the United States made to effectuate the automatic exchange of CbC reporting information under the Canada –United States Income Tax Convention constitutes a QCAA. ... The place of effective management should be determined in accordance with the provisions of Article 4 of the OECD Model Tax Convention Footnote 17 and its accompanying commentaries Footnote 18. ... Return to footnote14 referrer Footnote 15 Bank of Canada Exchange Rates http://www.bankofcanada.ca/rates/exchange/ Return to footnote15 referrer Footnote 16 Country-by-Country Reporting XML Schema: User Guide for Tax Administrations and Taxpayers http://www.oecd.org/tax/country-by-country-reporting-xml-schema-user-guide-for-tax-administrations-and-taxpayers.htm Return to footnote16 referrer Footnote 17 Model Convention With Respect To Taxes On Income And On Capital https://www.oecd.org/en/topics/oecd-model-tax-convention-on-income-and-on-capital.html Return to footnote17 referrer Footnote 18 Commentaries On The Articles Of The Model Tax Convention http://www.oecd.org/berlin/publikationen/43324465.pdf Return to footnote18 referrer Page details Date modified: 2024-03-01 ...

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. ...

NOTICE278 Harmonized Sales Tax for Prince Edward Island – Questions and Answers on General Transitional Rules for Personal Property and Services NOTICE277 The Nekaneet First Nation Implements the First Nations Goods and Services Tax NOTICE276 Elimination of the HST in British Columbia in 2013 – Transitional Rules for Real Property Including New Housing NOTICE274 For discussion purposes only- Draft GST/HST Policy Statement, Research Activities Undertaken by Hospital Authorities- Entitlement to Rebates and Tax Status of Services NOTICE273 GST/HST Rulings Service- Eligibility of Tours under the Foreign Convention and Tour Incentive Program NOTICE272 Harmonized Sales Tax – Proposed Enhancements to the British Columbia New Housing Rebates and New Residential Rental Property Rebates NOTICE271 Filing a First Nations Tax (FNT) Schedule (Form GST499/Form GST499-1) NOTICE270 Elimination of the HST in British Columbia in 2013- Questions and Answers NOTICE269 For discussion purposes only – Draft GST/HST Memorandum 3.7, Natural Resources NOTICE268 Songhees First Nation Implements the First Nations Goods and Services Tax NOTICE267 Buffalo Point First Nation Implements the First Nations Goods and Services Tax NOTICE266 For discussion purposes only – Draft GST/HST Technical Information Bulletin, Harmonized Sales Tax – Self-assessment of the provincial part of the HST in respect of property and services brought into a participating province NOTICE265 GST/HST Registration for Listed Financial Institutions (Including Selected Listed Financial Institutions) NOTICE264 Sales Made to Indians and Documentary Evidence- Temporary Confirmation of Registration Document NOTICE263 Maa-nulth First Nations NOTICE261 Information Required for Tax Adjustment Notes Issued by an Employer to a Pension Entity and the Consequential Notices Issued by the Pension Entity NOTICE259 Information Requirements Related to Investments in Selected Listed Financial Institution Distributed Investment Plans (other than Exchange-Traded Funds or Exchange-Traded Series) NOTICE258 Reminder- Letter of Good Standing for Claiming the Ontario and British Columbia Provincial Transitional New Housing Rebates NOTICE257 For discussion purposes only: The GST/HST Rebate for Pension Entities NOTICE256 HST Rate Increase for Nova Scotia- Questions and Answers on Housing Rebates and Transitional Rules for Housing and Other Real Property Situated in Nova Scotia NOTICE254 Collecting First Nations Taxes in a Participating Province NOTICE253 Harmonized Sales Tax for Ontario and British Columbia – Questions and Answers for Public Service Bodies NOTICE252 Notice of Change- GST/HST Technical Information Bulletin B-094, Amendments to the Point-of-Sale Rebate for Printed Books NOTICE249 Questions and Answers on the New Reporting Requirements for GST/HST Registrants NOTICE248 Application of the GST/HST to Supplies of In Vitro Diagnostic Test Kits NOTICE246 Harmonized Sales Tax for British Columbia- Questions and Answers on Housing Rebates and Transitional Rules for Housing and Other Real Property Situated in British Columbia NOTICE245 Supreme Court of Canada Decision- United Parcel Service Canada Ltd. v. ...

For more information on this choice, see Canadian Forces overseas school staff a federal or provincial government employee and you were either a resident of Canada just before being posted abroad or you received a representation allowance during the tax year a person working under a Global Affairs Canada assistance program if you were a resident of Canada at any time during the three-month period just before you began your duties abroad a member of the Canadian Forces at any time in the tax year a person who, under a tax treaty, agreement, or convention between Canada and another country, is exempt from tax in that other country on 90% or more of your income from all sources because of your relationship to a resident (including a deemed resident) of Canada a dependent child of one of the first 4 persons described earlier in this section and your net world income in 2024 was not more than the basic personal amount in Canadian dollars; $15,705 in 2024 ($15,000 in 2023, $14,398 in 2022, $13,808 in 2021, $13,229 in 2020, $12,069 in 2019, $11,809 in 2018, $11,635 in 2017, $11,474 in 2016, $11,327 in 2015, $11,138 in 2014, $11,038 in 2013, $10,822 in 2012, $10,527 in 2011) What are residential ties? ...

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. ...

GST/HST Notices NOTICE343 Nova Scotia HST Rate Decrease – Questions and Answers on Transitional Rules for Housing and Other Real Property Situated in Nova Scotia NOTICE342 Nova Scotia HST Rate Decrease – Questions and Answers on General Transitional Rules for Personal Property and Services NOTICE341 Tla'amin Nation: End of a First Nations Tax – Sliammon Community Improvement Fee NOTICE340 Questions and Answers about the GST/HST tax break for all Canadians NOTICE339 Input Tax Credits Related to Dental Practices NOTICE338 Information Requirements for Basic Grocery Ruling Requests NOTICE337 Ka:'yu:'k't'h'/Che:k'tles7et'h' First Nations: End of the First Nations Goods and Services Tax (FNGST) on Their Lands NOTICE336 Purpose-built Rental Housing Rebate NOTICE335 Proposed Amendment- Exemption for Counselling Therapy Services NOTICE334 Proposed Amendment – Exemption for Psychotherapy Services NOTICE333 Uchucklesaht Tribe: End of the First Nations Goods and Services Tax (FNGST) on Their Lands NOTICE332 Huu-ay-aht First Nations: End of the First Nations Goods and Services Tax (FNGST) on Their Lands NOTICE331 Toquaht Nation: End of the First Nations Goods and Services Tax (FNGST) on Their Lands NOTICE330 Nisg̱a’a Nation: End of the First Nations Goods and Services Tax (FNGST) on Their Lands NOTICE329 The Application of Section 87 of the Indian Act to Citizens of the Nisg̱a’a Nation NOTICE328 The Continuation of GST/HST Relief for Tla’amin Citizens NOTICE327 The Application of Section 87 of the Indian Act to a Maa-nulth-aht NOTICE326 The Application of Section 87 of the Indian Act to Members of the Tsawwassen First Nation NOTICE325 Services Provided by Certain Insurance Intermediaries NOTICE324 Mining Activities in respect of Cryptoassets NOTICE323 Proposed GST/HST Treatment of Assignment Sales NOTICE322 Recovery of the GST/HST Under the Digital Economy Measures NOTICE321 The Ka:'yu:'k't'h'/Che:k'tles7et'h' First Nations Implement the First Nations Goods and Services Tax NOTICE320 The Mosquito, Grizzly Bear's Head, Lean Man First Nation Implements the First Nations Goods and Services Tax NOTICE319 The Huu-ay-aht First Nations Implement the First Nations Goods and Services Tax NOTICE318 The Uchucklesaht Tribe Implements the First Nations Goods and Services Tax NOTICE317 The Ucluelet Nation Implements the First Nations Goods and Services Tax NOTICE316 The Toquaht Nation Implements the First Nations Goods and Services Tax NOTICE315 Skowkale First Nation Implements the First Nations Goods and Services Tax NOTICE314 Amended Qalipu Mi'kmaq First Nation’s Founding Members List NOTICE313 Proposed Change for the Purpose of Zero-rating Certain Foot Care Devices NOTICE312 Proposed GST/HST Treatment of Supplies of Human Ova and In vitro Embryos NOTICE311 Proposed Exemption of Multidisciplinary Health Care Services NOTICE310 Expiry of Maa-nulth First Nations exemption – Application of the GST/HST and the FNGST NOTICE309 Amendments to the Printed Book Rebate – Questions and Answers NOTICE308 GST/HST and Investment Limited Partnerships NOTICE307 Cayoose Creek Indian Band Implements the First Nations Goods and Services Tax NOTICE306 Tsawwassen First Nation Implements the First Nations Goods and Services Tax NOTICE305 Questions and Answers on the Proposed GST/HST Treatment of Supplies of Naloxone NOTICE304 GST/HST Pension Plan Rules for Master Trusts NOTICE301 Prince Edward Island HST Rate Increase- Questions and Answers on General Transitional Rules for Personal Property and Services NOTICE300 Déline First Nation Ratification of their Final Self-Government Agreement NOTICE297 HST Rate Increases for New Brunswick and Newfoundland and Labrador- Questions and Answers on General Transitional Rules for Personal Property and Services NOTICE296 Questions and Answers on the Proposed GST/HST Treatment of Intermittent Urinary Catheters NOTICE295 Questions and Answers on the Proposed GST/HST Treatment of Insulin Pens and Insulin Pen NOTICE293 Tla'amin Nation- Ratification of Final Agreement NOTICE292 Proposed Public Service Bodies' Rebate for Municipalities in Newfoundland and Labrador- Questions and Answers NOTICE291 Kahkewistahaw First Nation Implements the First Nations Goods and Services Tax NOTICE290 Filing Deadline- Reminder to File Form RC4616 Before January 1, 2016 for Existing Section 156 Elections NOTICE289 Kwaw-kwaw-Apilt First Nation Implements the First Nations Goods and Services Tax NOTICE288 Consolidated Filing for Investment Plans that Are Selected Listed Financial Institutions NOTICE287 CRA Administrative Positions on the Application of the Import Rules for Financial Institutions to Reinsurance Contracts NOTICE285 Application of the GST/HST to Supplies of Parking by Charities and Public Sector Bodies NOTICE284 Bare Trusts, Nominee Corporations and Joint Venture NOTICE283 The Matsqui First Nation Implements the First Nations Goods and Services Tax NOTICE282 Harmonized Sales Tax for Prince Edward Island- Questions and Answers that Relate to Public Service Bodies, Health and Education NOTICE281 Subsection 172.1(4) Election for Specified Pension Entity NOTICE280 Section 172.1 Information Requirements NOTICE278 Harmonized Sales Tax for Prince Edward Island- Questions and Answers on General Transitional Rules for Personal Property and Services NOTICE277 The Nekaneet First Nation Implements the First Nations Goods and Services Tax NOTICE274 For discussion purposes only- Draft GST/HST Policy Statement, Research Activities Undertaken by Hospital Authorities- Entitlement to Rebates and Tax Status of Services NOTICE273 GST/HST Rulings Service- Eligibility of Tours under the Foreign Convention and Tour Incentive Program NOTICE270 Elimination of the HST in British Columbia in 2013- Questions and Answers NOTICE269 For discussion purposes only- Draft GST/HST Memorandum 3.7, Natural Resources NOTICE268 Songhees First Nation Implements the First Nations Goods and Services Tax NOTICE267 Buffalo Point First Nation Implements the First Nations Goods and Services Tax NOTICE266 For discussion purposes only- Draft GST/HST Technical Information Bulletin, Harmonized Sales Tax- Self-assessment of the provincial part of the HST in respect of property and services brought into a participating province NOTICE265 GST/HST Registration for Listed Financial Institutions (Including Selected Listed Financial Institutions) NOTICE264 Sales Made to Indians and Documentary Evidence- Temporary Confirmation of Registration Document NOTICE263 Maa-nulth First Nations NOTICE261 Information Required for Tax Adjustment Notes Issued by an Employer to a Pension Entity and the Consequential Notices Issued by the Pension Entity NOTICE259 Information Requirements Related to Investments in Selected Listed Financial Institution Distributed Investment Plans (other than Exchange-Traded Funds or Exchange-Traded Series) NOTICE257 For discussion purposes only: The GST/HST Rebate for Pension Entities NOTICE252 Notice of Change- GST/HST Technical Information Bulletin B-094, Amendments to the Point-of-Sale Rebate for Printed Books NOTICE248 Application of the GST/HST to Supplies of In Vitro Diagnostic Test Kits NOTICE245 Supreme Court of Canada Decision- United Parcel Service Canada Ltd. v. ...