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Meals and entertainment (allowable part only) The maximum amount you can claim for food, beverages and entertainment expenses is 50% of the lesser of the following amounts: the amount you incurred for the expenses an amount that is reasonable in the circumstances These limits also apply to the cost of your meals when you travel or go to a convention, conference or similar event. ... In addition, the amount cannot be paid or payable for a conference, convention, seminar or similar event and the special work location must be at least 30 kilometres from the closest urban centre with a population of 40,000 or more. ...

Income Tax Convention (1980) (CSP-C14) Gifts and issuing tax receipts Explains that Canada-U.S. Income Tax Convention (1980) provides donors with tax relief for gifts to recognized charities. ...

Tax treaties If Canada has a tax treaty (also called a tax convention) with the foreign country where you are staying, it might affect how your income is reported and taxed in Canada and in the foreign country. ... Some tax treaties have special rules for students, such as Article XX of the Canada-U.S. tax convention. ... Select a country to see the convention's terms and conditions. Canada has agreements with many countries for exchange of information programs that make it easier to share taxpayer data for compliance purposes. ...

Tax treaties, or tax conventions, as they are sometimes referred to, are bilateral agreements between two countries. ... So, we have currently just under 90 conventions, I believe, that are in force and each treaty is different and unique. And you can get a copy of a tax convention through the Department of Finance Web site and, again, it will be listed on the back of the presentation, but I am often there doing research of my own. ...

In November 2013, Canada ratified the Convention on Mutual Administrative Assistance in Tax Matters. This convention provides for the exchange of information between parties to the convention. ...

In November 2013, Canada ratified the Convention on Mutual Administrative Assistance in Tax Matters. This convention provides for the exchange of information between parties to the convention. ...

Social security arrangement The competent authorities for Canada and Switzerland have agreed that for the purposes of Article 27(4) of the Convention, in addition to employer-sponsored pension plans in the case of Canada, and occupational benefit plans in the case of Switzerland, the term “pension plan” is understood to include a pension plan created under the social security systems of Canada and Switzerland: In the case of Switzerland, plans covered under the: Federal Law on Old Age and Survivors Insurance of December 20, 1946 (LAVS); and Federal Law on Disability Insurance of June 19, 1959 (LAI). ... Income Tax Convention. Although the Fifth Protocol to the Canada-U.S. tax treaty includes new provisions (Art. ... Return to footnote2 referrer Footnote 3 This includes payment for services provided while resident of Canada and payment for services provided while non-resident if the services are provided in Canada and the payment is not exempt from income tax in Canada by virtue of a tax convention. ...

Public policy in this context includes international agreements, such as the United Nations human rights covenants, conventions, and protocols. The Charities Directorate’s guidance, Upholding human rights and charitable registration, CG-001 Footnote 8, for example, states that the term human rights refers to those individual rights and freedoms, within their prescribed limitations, set out in: Canadian law, including: the Canadian Charter of Rights and Freedoms the Canadian Bill of Rights the Canadian Human Rights Act provincial and territorial human rights legislation International treaties to which Canada is a party that come within the following categories: United Nations human rights covenants, conventions, and protocols International Labour Organization conventions Geneva conventions and protocols CG-001 stipulates that other human rights references not listed may serve as the basis for a charity's work if the relevant parts of their content are sufficiently similar to the human rights and freedoms recognized by Canada in the above documents. ...

The RITC requirement will generally not apply to specified energy acquired by a sponsor or organizer of a convention for use exclusively at that convention. ... Example 22 An organizer of a domestic convention pays for electricity that will be for use exclusively at the convention held in Toronto. ... However, the RITC requirement will generally not apply to: internet access services; web-hosting services; toll-free telephone services (e.g., 1-800, 1-866, 1-888 or 1-877 telephone services) or a telecommunication service related to toll free telephone services; and telecommunication services acquired by a sponsor or organizer of a convention for use exclusively at that convention. ...

The RITC requirement will generally not apply to specified energy acquired by a sponsor or organizer of a convention for use exclusively at that convention. ... Example 22 An organizer of a domestic convention pays for electricity that will be for use exclusively at the convention held in Toronto. ... However, the RITC requirement will generally not apply to: internet access services; web-hosting services; toll-free telephone services (e.g., 1-800, 1-866, 1-888 or 1-877 telephone services) or a telecommunication service related to toll free telephone services; and telecommunication services acquired by a sponsor or organizer of a convention for use exclusively at that convention. ...