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Getting information by using the business number system Fundraising golf tournaments Fundraising auctions Newsletter Special Release- Autumn 1996 The Canada-United States Income Tax Convention Canadian charities and their U.S. donors U.S. charities and their Canadian donors Newsletter No. 6- Summer 1996 Issuing donation tax receipts for tuition fees Averaging political expenses over time The revised T3010 return The "art" of issuing official donation receipts Newsletter No. 5- Winter 1995-1996 Visiting us Filing the T3010 return Maintaining the public's confidence through the T3010 return The where and why of books and records Changing your charity's name, address, or telephone number Changing your charity's fiscal period Newsletter No. 4- Spring 1994 Charities Division client surveys Issuing receipts for gifts of art Simplified methods of calculating GST input tax credits and rebates Newsletter No. 3- Winter 1992-1993 Taxation working with customs and excise Federal excise gasoline tax refund program Gifts of property other than cash Registered national arts service organizations Newsletter No. 2- Spring 1992 Issuing official donation receipts where there are prizes Revised annual information return Registered national arts service organizations issuing tax receipts (updated in newsletter no. 3) Participation on a municipal advisory committee Where can we contact you Newsletter No. 1- Autumn 1991 Donation of services Political activities Annual return due date Page details Date modified: 2014-08-01 ...

Identifying international non-compliance and abuses through the exchange of information within a large treaty network Canada has one of the largest treaty networks in the world composed of 93 tax treaties, 22 tax information exchange agreements (TIEAs), and the multilateral Convention on Mutual Administrative Assistance in Tax Matters in force. ...

Tax Convention (1980), the payment of the dividend would not be an abuse of the Act read as a whole. 8. ...

Should any taxation authority reassess a transaction covered by the Small Business APA, taxpayers will maintain any right to seek relief from double taxation pursuant to the pertinent provisions of the relevant bilateral Income Tax Convention. ...

Tax Convention- Number of days 'present' in Canada (Archived) IT-307R3 Spousal Registered Retirement Savings Plans (Archived) IT-314 Income of dealers in oil and gas leases (Archived) IT-315 Archived- Interest expense incurred for the purpose of winding-up or amalgamation (Archived) IT-316 Awards for employees' suggestions and inventions (Archived) IT-317R Capital cost allowance- Radio and television equipment (Archived) IT-319 Cost of obligations owned on December 31, 1971 (Archived) IT-321R Insurance Agents and Brokers- Unearned Commissions (Archived) IT-323 Sale of mortgage included in proceeds of disposition of depreciable property (Archived) IT-324 Capital cost allowance- Emphyteutic lease (Archived) IT-327 Capital cost allowance- Elections under Regulation 1103 (Archived) IT-330R Dispositions of capital property subject to warranty, covenant, or other conditional or contingent obligations (Archived) IT-332R Personal-use property (Archived) IT-335R Indirect payments (Archived) IT-336R Capital cost allowance- Pollution control property (Archived) IT-337R3 Retiring Allowances (Archived) IT-337R4 Retiring Allowances (Archived) IT-338R2 Partnership Interests- Effects on Adjusted Cost Base Resulting from the Admission or Retirement of a Partner (Archived) IT-341R3 Expenses of Issuing or Selling Shares, Units in a Trust, Interests in a Partnership or Syndicate and Expenses of Borrowing Money (Archived) IT-347R2 Income Tax Act- Crown Corporations (Archived) IT-351 Income from a foreign source- Blocked currency (Archived) IT-353R2 Partnership interest- Some adjustments to cost base (Archived) IT-355R2 Interest on Loans to Buy Life Insurance Policies and Annuity Contacts, and Interest on Policy Loans (Archived) IT-363R2 Deferred profit sharing plans- Deductibility of employer contributions and taxation of amounts received by a beneficiary (Archived) IT-367R3 Capital cost allowance- Multiple-unit residential buildings (Archived) IT-370 Trusts- Capital property owned on December 31, 1971 (Archived) IT-374 Meaning of "Settlor" (Archived) IT-377R Director's, executor's and juror's fees (Archived) IT-382 Debts bequeathed or forgiven on death (Archived) IT-387R2 Meaning of "Identical Properties" (Archived) IT-388 Income bonds issued by foreign corporations (Archived) IT-390 Unit trusts- Cost of right and adjustments to cost base (Archived) IT-390 SR Unit trusts- Cost of rights and adjustments to cost base (Archived) IT-392 Meaning of the term "share" (Archived) IT-405 Inadequate considerations- Acquisitions and dispositions (Archived) IT-408R Life insurance policies as investments of registered retirement savings plans and deferred profit sharing plans (Archived) IT-409 Winding-up of a non-profit organization (Archived) IT-410R Debt obligations- Accrued interest on transfer (Archived) IT-410R SR Debt obligations- Accrued interest on transfer (Archived) IT-415R2 Deregistration of Registered Retirement Savings Plans (Archived) IT-419R Meaning of Arm's Length (Archived) IT-423 Sale of sand, gravel or topsoil (Archived) IT-426 Shares sold subject to an earn-out agreement (Archived) IT-430R3 Life Insurance Proceeds Received by a Private Corporation or a Partnership as a Consequence of Death (Archived) IT-441 Capital cost allowance- Certified feature productions and certified short productions (Archived) IT-445 The deduction of interest on funds borrowed either to be loaned at less than a reasonable rate of interest or to honour a guarantee given for inadequate consideration in non-arm's (Archived) IT-446R Legacies (Archived) IT-449R Meaning of "vested indefeasibly" (Archived) IT-452 Utility service connections (Archived) IT-461 Forfeited deposits (Archived) IT-467R Damages, settlements and similar payments (Archived) IT-474R Amalgamations of Canadian corporations (Archived) IT-476 Capital cost allowance- Gas and oil exploration and production equipment (Archived) IT-481 Timber resource property and timber limits (Archived) IT-482 Capital cost allowance- Pipelines (Archived) IT-482SR Capital cost allowance- Pipelines (Archived) IT-483 Credit unions (Archived) IT-488R2 Winding-up of 90% Owned Taxable Canadian Corporations (Archived) IT-493 Agency cooperative corporations (Archived) IT-495R2 Child Care Expenses (Archived) IT-497R3 Overseas Employment Tax Credit (Archived) IT-498 The deductibility of interest on money borrowed to reloan to employees or shareholders (Archived) IT-503 Exploration and development shares (Archived) IT-505 Mortgage foreclosures and conditional sales repossessions (Archived) IT-507R Small Business Development Bonds and Small Business Bonds (Archived) IT-517R Pension Tax Credit (Archived) IT-520 (consol.) ...

Information is typically exchanged to either determine the facts related to the rules of an income tax convention or to help one of the contracting parties in administering and enforcing its domestic tax law. ...

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 ("TIEAs") and international tax conventions (collectively referred to as "International Agreements" in this report). ...

Note 22 You have to deduct income tax on Canadian earnings, unless provisions of an income tax convention or treaty say otherwise. ...

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 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 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. ...

The 50% limit also applies to the cost of your meals when you travel or go to a convention, conference, or similar event. ... For more information, see "Meals and entertainment," "Convention expenses," or "Travel," in Guide T4002, Business and Professional Income. ...