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GST/HST forms GST20 – Election for GST/HST Reporting Period GST70 – Election or Revocation of an Election to Change a GST/HST Fiscal Year GST71 – Notification of Accounting Periods GST74 – Election and Revocation of an Election to Use the Quick Method of Accounting GST115 – GST/HST Rebate Application for Tour Packages GST190 – GST/HST New Housing Rebate Application for Houses Purchased from a Builder GST322 – Certificate of Government Funding GST386 – Rebate Application for Conventions RC366 – Direct Deposit Request – GST/HST, Payroll and/or Corporation Income Tax RC4601 – GST/HST Reporting Entity Election for a Selected Listed Financial Institution and Notice of Revocation RC4602 – Request for a Group GST/HST Registration Number for Selected Listed Financial Institutions with Consolidated Filing RC4602-1 – Request to be Added to a Group GST/HST Registration for Selected Listed Financial Institutions with Consolidated Filing RC4603 – GST/HST Tax Adjustment Transfer Election for a Selected Listed Financial Institution and Notice of Revocation RC4604 – GST/HST Consolidated Filing Election for a Selected Listed Financial Institution and Notice of Revocation RC4604-1 – Election for a Selected Listed Financial Institution to Join a GST/HST Consolidated Filing Election RC4604-2 – Election for a Selected Listed Financial Institution to Withdraw From a GST/HST Consolidated Filing Election RC4605 – Total Tax Recovery Rate Election and Revocation for a Selected Listed Financial Institution RC4606 – Election or Revocation for a Qualifying Small Investment Plan to be Treated as a Selected Listed Financial Institution RC4607 – GST/HST Pension Entity Rebate Application and Election RC4609 – Election or Revocation of Election to Use the Real-Time Calculation Method or the Reconciliation Method RC4610 – Election to have Subsection 225.4(3), (4) or (5) Not Apply to Non-Resident Investments in Certain Selected Listed Financial Institutions and Notice of Revocation GST/HST guides RC4034 – GST/HST Public Service Bodies' Rebate RC4082 – GST/HST Information for Charities RC4160 – Rebate for Tour Packages, Foreign Conventions, and Non-Resident Exhibitor Purchases GST/HST info sheets GI-127 – Documentary Evidence when Making Tax-Relieved Sales to Indians and Indian Bands over the Telephone, Internet and Other Electronic Means GI-128 – Harmonized Sales Tax: Proposed Enhancements to the British Columbia New Housing Rebates GI-129 – Harmonized Sales Tax: Proposed Enhancements to the British Columbia New Residential Rental Property Rebates GI-130 – Stated Price Net of the Enhanced British Columbia New Housing Rebate GST/HST memoranda 8-4 – Documentary Requirements for Claiming Input Tax Credits 14-5 – Election for Nil Consideration GST/HST notices NOTICE264 – Sales Made to Indians and Documentary Evidence – Temporary Confirmation of Registration Document NOTICE276 – Elimination of the HST in British Columbia in 2013 – Transitional Rules for Real Property Including New Housing NOTICE277 – The Nekaneet First Nation Implements the First Nations Goods and Services Tax Excise duty forms E146 – Amended Plans and Specifications Excise duty memoranda EDM1-1-1 – The Excise Duty Program (revised) EDM10-1-9 – Completing an Excise Duty Return – Tobacco Dealer (revised) EDM10-3-1 – Refunds (revised) Softwood lumber products export charge notices SWLN43 – Surge Charge – Alberta Region (July 2012) All GST/HST, Excise Duty, and Excise Taxes and Special Levies publications can be found on the CRA Web site at www.cra.gc.ca/gsthsttech, at www.cra.gc.ca/etsl, and at www.cra.gc.ca/exciseduty. ...

Organizations- Under Article XXI of the Canada- United States Tax Convention F Top of Page FARMING- Calculation of Capital Cost Allowance (CCA) and Business-use-of-home Expenses Farming Income Farming Income and the AgriStability and AgriInvest Programs Guide Farming Income and the AgriStability and AgriInvest Programs Harmonized Guide- Joint Forms and Guide Federal Foreign Income Tax Credits and Federal Logging Tax Credit Federal Foreign Tax Credits Federal Income Tax Federal and Provincial or Territorial Capital Gains Refund First Time Filer after Incorporation, Amalgamation or Winding-up of a Subsidiary into a Parent Fishers and Employment Insurance Fishing Income YYYY Foreign Income Verification Statement Form T106-Information Return of Non-Arm's Length Transactions with Non-Residents Forward Averaging Supplement for yyyy- Multiple Jurisdictions Forward Averaging Tax Calculations- Deceased Individuals Forward-Averaging Tax Credits for YYYY G Top of Page GST/HST- Credit Application for individuals who become residents of Canada in YYYY General Index of Financial Information- GIFI-Short Form General Index of Financial Information- Short General Rate Income Pool (GRIP) Calculation (YYYY and Later Tax Years) Gifts and Income Tax Gifts to Certain Charitable Organizations Outside Canada Goods and Services Tax/Harmonized Sales Tax Final Return for Selected Listed Financial Institutions Group Income Tax and Information Return for RRSP, RRIF or RESP Trusts Guide T5- Return of Investment Income YYYY Guide for the Partnership Information Return Guide for the T5013 Partnership Information Return- YYYY Guide to the General Index of Financial Information (GIFI) for Corporations Guidelines for Accepting Late, amended or Revoked Elections (Archived) Guidelines for Refunds Beyond the Normal Three Year Period (Archived) Guidelines for the cancellation and Waiver of Interest and Penalties (Archived) H Top of Page Home Buyer's Plan How to File the T5 Return of Investment Income I Top of Page Income Allocations and Designations to Beneficiaries Income Inclusion Summary for Corporations that are Members of Partnerships (YYYY and later tax years) Income Inclusion for Corporations that are Members of Multi-Tier Partnerships (YYYY and later tax years) Income Inclusion for Corporations that are Members of Single-Tier Partnerships (YYYY and later tax years) Income Statement Information (YYYY and later taxation years) Income Tax Guide for Electing Under Section 216- YYYY Income Tax Guide to the Non-Profit Organization (NPO) Information Return Income Tax Interpretation Bulletins and Technical News INDEX Income Tax Return for Deferred Profit Sharing Plan (DPSP) or Revoked DPSP Income Tax Return for Electing Under Section 216 Individual Income Tax Return for RESP Overcontributions for YYYY and Future Years Information Concerning Claims for Treaty-Based Exemptions Information Return for Corporations Filing Electronically Information Return in Respect of Distributions from and Indebtedness to a Non-Resident Trust Information Return in Respect of Transfers or Loans to a Non-Resident Trust Information about your residency status Insert for RC4120 (Employers' Guide Filing T4 and T4F Slips and Summary Forms Inter-provincial calculation for CPP and QPP contributions and overpayments International Transfer Pricing (Archived) Investment Income, Carrying Charges, and Gross-up Amount of Dividends Retained by the Trust Investment Tax Credit (Individuals) Investment Tax Credit Corporations (for Taxation Years Starting After YYYY) Investment Tax Credit Corporations (for Taxation Years Starting After YYYY) Investment in Foreign Affiliates J Top of Page Joint Election to Split Pension Income L Top of Page Low Rate Income Pool (LRIP) Calculation (YYYY and later tax year) M Top of Page Manitoba Book Publishing Tax Credit Manitoba Book Publishing Tax Credits (Individuals) Manitoba Co-operative Education Tax Credit (YYYY and later taxation years) Manitoba Community Enterprise Development Tax Credit Manitoba Community Enterprise Investment Tax Credit Manitoba Community Enterprise Investment Tax Credit (YYYY and later tax years) Manitoba Corporate Tax Reduction for New Small Businesses-Rev_95 Manitoba Corporation Tax Calculation (YYYY and later taxation years) Manitoba Data Processing Investment Tax Credits (YYYY and later tax years) Manitoba Film and Video Production Tax Credit Manitoba Film and Video Production Tax Credit Manitoba Manufacturing Investment Tax Credit Manitoba Manufacturing and Processing Tax Credit Manitoba Manufacturing and Processing Tax Credit Manitoba Mineral Exploration Tax Credit Manitoba Mineral Tax Rebate Manitoba Neighbourhoods Alive! Tax Credit Manitoba Nutrient Management Tax Credit (YYYY and later tax years) Manitoba Odour Control Tax Credit (YYYY and later taxation years) Manitoba Odour-Control Tax Credit Manitoba Rental Housing Construction Tax Credit (YYYY and later tax years) Manitoba Research and Development Tax Credit Manitoba Research and Development Tax Credit Manitoba Tax Manitoba Tuition Fee Income Tax Rebate Minimum Tax Minimum Tax Supplement- Multiple Jurisdictions Miscellaneous Payments to Residents My Business Account Invitation N Top of Page Net Income (Loss) for Income Tax Purposes (YYYY and later taxation years) Net Income (Loss) for Income Tax Purposes- Schedule 1 New Brunswick Corporation Tax Calculation (YYYY and later taxation years) New Brunswick Research and Development Tax Credit New Brunswick Research and Development Tax Credit New Brunswick Small Business Corporate Tax Reduction New Brunswick Small Business Investor Tax Credit New Brunswick Tax New Brunswick Tax on Large Corporations New Brunswick Tax on Large Corporations New Brunswick Tax on Large Corporations- Agreement Among Related Corporations Newfoundland Manufacturing and Processing Profits Tax Credit- Rev_95 Newfoundland Manufacturing and Processing Profits Tax Credit- Rev_95 Newfoundland New Small Business Deduction Newfoundland Research and Development Tax Credit Newfoundland Research and Development Tax Credit (Individuals) Newfoundland Tax Newfoundland and Labrador Corporation Tax Calculation (YYYY and later tax years) Newfoundland and Labrador Direct Equity Tax Credit Newfoundland and Labrador Resort Property Investment Tax Credit Newfoundland and Labrador Tax Non-Arm's Length Transactions Non-Resident Discretionary Trust Non-Resident Shareholder Information Non-Resident Withholding Tax Guide Non-Residents and Income Tax Northern Residents Deductions- Places in Prescribed Zones Northern Residents Deductions- YYYY Northwest Territories Investment Tax Credit (YYYY and later taxation years) Northwest Territories Small Business Deduction- YYYY and Subsequent Taxation Years Northwest Territories Tax Notes Checklist (YYYY and later taxation years) Nova Scotia Corporate Tax Reduction for New Small Businesses Nova Scotia Corporate Tax Reduction for New Small Businesses- Rev_95 Nova Scotia Corporation Tax Calculation (YYYY and Later Taxation Years) Nova Scotia Direct Equity Tax Credit Nova Scotia Manufacturing and Processing Investment Tax Credit Nova Scotia Manufacturing and Processing Investment Tax Credit (YYYY and later taxation years) Nova Scotia Research and Development Tax Credit Nova Scotia Research and Development Tax Credit Nova Scotia Tax Nova Scotia Tax on Large Corporations Nunavut Business Training Tax Credit (Individuals) Nunavut Corporation Tax Calculation (YYYY and later tax years) Nunavut Investment Tax Credit (yyyy and later taxation years) Nunavut Tax O Top of Page Old Age Security Return of Income Old Age Security Return of Income Guide for Non-Residents Ontario Adjusted Taxable Income of Associated Corporations to Determine Surtax re Ontario Small Business Deduction (YYYY and later tax years) Ontario Apprenticeship Training Tax Credit (YYYY and later tax years) Ontario Book Publishing Tax Credit (YYYY and later tax years) Ontario Business-Research Institute Tax Credit (YYYY and later tax years) Ontario Business-Research Institute Tax Credit Contract Information (YYYY and later tax years) Ontario Capital Tax on Financial Institutions (YYYY and later tax years) Ontario Computer Animation and Special Effects Tax Credit (YYYY and later tax years) Ontario Corporate Minimum Tax (YYYY and later tax years) Ontario Corporation Tax Calculation (YYYY and later tax years) Ontario Focused Flow-Through Share Tax Credit for YYYY (Individuals) Ontario Innovation Tax Credit (YYYY and later tax years) Ontario Interactive Digital Media Tax Credit (YYYY and later tax years) Ontario Minimum Tax Carryover Ontario Political Contributions Tax Credit (YYYY and later tax years) Ontario Production Services Tax Credit (YYYY and later tax years) Ontario Research and Development Tax Credit (YYYY and later tax years) Ontario Resource Tax Credit and Ontario Additional Tax re Crown Royalties (YYYY and later tax years) Ontario Sound Recording Tax Credit (YYYY and later tax years) Ontario Tax Ontario Tax Credit for Manufacturing and Processing (YYYY and later tax years) Ontario Transitional Tax Debits and Credits (YYYY and later tax years) Opening Balance Sheet Information (YYYY and later taxation years) Overseas Employment Tax Credit P Top of Page Part 1.3 Tax Return on Large Financial Institutions Part I.3 Tax on Financial Institutions Part I.3 Tax on Large Corporations Part I.3 Tax on Large Insurance Corporations Part II- Tobacco Manufacturers' Surtax Part II Tax Return- Tobacco Manufacturers' Surtax Part II.1 Tax Return- Tax on Corporate Distributions Part IX Tax Return in Respect of Amounts Deducted Under Subsection 66.5(1) Part IX.1 Income Tax Calculation- SIFT Partnership Part VI Tax Return- Tax on Capital of Financial Institutions Part VI Tax on Capital of Financial Institutions (YYYY and later taxation years) Part XI.3 Tax Return- Retirement Compensation Arrangement (RCA) Part XII Tax Return- Tax on Payments to the Crown by a Tax Exempt Person Part XII.1 Return- Tax On Carved-Out Income Part XII.2 Tax and Part XIII Non-Resident Withholding Tax Part XII.3 Tax Return- Tax on Investment Income of Life Insurers Part XII.6 Tax Return Part XIII Tax Return- Tax on Income from Canada of Approved Non-Resident Insurers Part XIII.2 Tax Return for Non-Resident's Investments in Canadian Mutual Funds Part XIV Tax- Branch Tax (YYYY and later taxation years) Part l.3 Tax Return on Large Corporations Partnership Financial Return Partnership Information Return Partnership That Allocated Renounced Resource Expenses to Their Members Partnership's Balance Sheet Information (YYYY and later taxation years)- Schedule 100 Partnership's Capital Cost Allowance Schedule- Schedule 8 Partnership's Financial Statement Notes Checklist- Schedule 141 Partnership's Income Statement Information (YYYY and later taxation years)- Schedule 125 Patronage Dividend Deduction Payments to Non-Residents Payroll Deductions Tables Pension Income Allocations and Designations Power Saw Expenses (Archived) Preparing Returns for Deceased Persons YYYY Prescribed Rates of Interest, updated January YYYY Prince Edward Island Corporate Investment Tax Credit Prince Edward Island Corporate Investment Tax Credit Prince Edward Island Corporation Tax Calculation (YYYY and later tax years) Prince Edward Island Manufacturing and Processing Profit Tax Credit Prince Edward Island Manufacturing and Processing Profits Tax Credit Prince Edward Island Small Business Deduction Prince Edward Island Tax Principal Residence Worksheet Provincial Alternative Minimum Tax Provincial Foreign Tax Credit Provincial and Territorial Income Tax Newfoundland, Prince Edward Island, and Nunavut Provincial and Territorial Income Tax Saskatchewan, Alberta, Northwest Territories and Yukon Provincial and Territorial Taxes for YYYY- Multiple Jurisdictions Public Service Bodies' Notice of Revocation of Election for the Special Quick Method of Accounting Q Top of Page Qualified Donees Worksheet / Amounts Provided to Other Organizations R Top of Page RRSPs and Other Registered Plans for Retirement Reconciliation of Business Income for Tax Purposes YYYY Reconciliation of Partner's Capital Account- Schedule 50 Reconciliation of YYYY Business Income for Tax Purposes Record of Inventory- Tobacco Products Inventory Tax Reduction at Dec. 31, YYYY of Refundable Dividend Registered Charity Information Return Registered Charity Information Return Registered Charity Information Return Registered Investment Income Tax Return Related and Associated Corporations Rental Income Tax Guide YYYY- Includes Form T776 Reportable Transaction Information Return Request for Competent Authority Consideration Under Mutual Agreement Procedures in Income Tax Conventions (Archived) Request for Corporation Loss Carry-back from Taxation Year Ending____ Request for Loss Carryback Request for Loss Carryback by a Trust Request for Re-appropriation of T2 Statute-barred Credits Reserves on Dispositions of Capital Property Residency information for tax administration agreements Residency information for tax administration agreements Residency information for tax administration agreements Residency information for tax administration agreements Resource Allowance and Depletion Schedules Resource-Related Deductions Resource-Related Deductions- Schedule 12 Return of Farm-Support Payment Return of Tax Payable Under Section 189 on Non-Qualified Investments Issued to a Private Foundation Revenue Exemptions and Privileges Granted to the International Civil Aviation Organization S Top of Page STATEMENT A- AgriStability and AgriInvest Programs Information and Statement of Farming Activities for Individuals STATEMENT B- AgriStability and AgriInvest Programs Information and Statement of Farming Activities for Additional Farming Operations Saskatchewan Corporation Tax Calculation (YYYY and later taxation years) Saskatchewan Employee's Tools Tax Credit Saskatchewan Farm And Small Business Capital Gains Tax Credit Saskatchewan Farm and Small Business Capital Gains Tax Credit (Trusts)- YYYY Saskatchewan Graduate Retention Program Saskatchewan Income Tax Saskatchewan Manufacturing and Processing Investment Tax Credit Saskatchewan Manufacturing and Processing Investment Tax Credit Saskatchewan Manufacturing and Processing Profits Tax Reduction (YYYY and later taxation years) Saskatchewan Manufacturing and Processing Profits Tax Reduction YYYY and Subsequent Years- rev_95 Saskatchewan Manufacturing and Processing Tax Credit Saskatchewan Manufacturing and Processing Tax Credit Saskatchewan New Small Business Corporate Tax Reduction Saskatchewan Research and Development Tax Credit Saskatchewan Royalty Tax Rebate Saskatchewan Royalty Tax Rebate Calculation (Corporation) Saskatchewan Royalty Tax Rebate Calculation (Corporations) (YYYY and later taxation years) Schedule 1 Supplementary- YYYY and Subsequent Taxation Years Scientific Research and Experimental Development Automotive Industry Application Paper (Archived) Shareholder Information Special Release- Power Saw Expenses (Archived) Statement A- Harmonized AgriStability and AgriInvest Programs Information and Statement of Farming Activities for Individuals Statement B- Harmonized AgriStability and AgriInvest Programs Information and Statement of Farming Activities for Additional Farming Operations Statement of Amounts Paid to Non-Residents of Canada to Which the Provisions of Paragraphe 212(1) of the Tax Act Apply Statement of Business Activities Statement of Business or Professional Activities Statement of Deferred Stock Option Benefits Statement of Discounting Transaction Statement of Employment Expenses Statement of Farm Support Payment Statement of Farm Support Payments Statement of Farm Support Payments Statement of Farming Activities Statement of Farming Activities for Ontario Self Directed Risk Management (SDRM) Statement of Fishing Activities Statement of Fishing Income Statement of Partnership Income Statement of Partnership Income for Tax Shelters and Renounced Resource Expenses Statement of Professional Activities Statement of Real Estate Rentals Statement of Trust Income Allocations and Designations Statement of partnership income for tax shelters and renounced resource expenses- Instructions for Recipient Summary of Assistance Summary of Deemed Realizations Summary of Dispositions of Capital Property Summary of Dispositions of Capital Property- Schedule 6 Summary of Pension Adjustment Reversals (PARs) Summary of Reserves on Dispositions of Capital Property Summary of Trust Income Allocations and Designations Supplementary Schedule for Dispositions of Capital Property Acquired Before YYYY Supplementary Unemployment Benefit Plan Income Tax Return T Top of Page T2- FTC Schedule 1 T2 Corporation- Income Tax Guide T2 Short Return- For Eligible Corporations T2-FTC Schedule 1 T3- Trust Guide T3 Federal Foreign Tax Credits T3 Pooled Registered Pension Plan Tax Return T3 Provincial and Territorial Taxes for YYYY- Multiple Jurisdictions T3 Provincial or Territorial Foreign Tax Credit T3 Trust Income Tax and Information Return T3 Trust Package- Alberta T3IND Income Tax Return for RRSP, RRIF, or RESP. ...

The definitions accredited representative ss 2(1) Effective February 13, 1992, means a person who is entitled to the tax exemptions specified in Article 34 of the Convention set out in Schedule I to the Foreign Missions and International Organizations Act or Article 49 of the Convention set out in Schedule II to that Act; adjustment Part VII, ss 70.1(1) In this section, "adjustment" to the sale price of goods means the giving of a discount, allowance, rebate or other amount as a reduction in the sale price; alcohol Part III, ss 23.4(1) In this section, effective April 1, 1992, means ethanol and methanol produced from biomass or renewable feedstocks, but does not include ethanol or methanol produced from petroleum, natural gas or coal; amount owing Part VII, ss 81.13(7) For the purposes of this section and section 81.14, "amount owing", in respect of a person assessed, means, (a) where the assessment is an original assessment, the amount by which (i) the aggregate of all taxes, penalties, interest and other sums remaining unpaid by that person, as set out in the notice of assessment pursuant to subsection (2), exceeds (ii) the aggregate of (A) all amounts payable to that person, as set out in the notice of assessment pursuant to subsection (3), and (B) the credits allowable to that person, as set out in the notice of assessment pursuant to subsection (4), and (b) where the assessment is a variation of an assessment, or a reassessment, the amount by which (i) the amount obtained by subtracting (A) the amount paid by that person on account of the amount owing as set out in the notice of the original assessment or any subsequent assessment related thereto (B) the aggregate of all taxes, penalties, interest and other sums remaining unpaid by that person, as set out in the notice of the varied assessment or reassessment pursuant to subsection (2), exceeds (ii) the amount obtained by subtracting (A) the amount paid to that person pursuant to subsection 81.14(1) in respect of an overpayment as set out in the notice of the original assessment or any subsequent assessment related thereto from (B) the aggregate of (I) all amounts payable to that person, as set out in the notice of the varied assessment or reassessment pursuant to subsection (3), and (II) the credits allowable to that person, as set out in the notice of the varied assessment or reassessment pursuant to subsection (4); amount owing Part VII, ss 81.15(11) for the purposes of this section and section 81.16, "amount owing", in respect of a person objecting, means the amount by which (a) the amount obtained by subtracting (i) the amount paid by that person on account of the amount owing as set out in the notice of assessment from (i) the aggregate of all taxes, penalties, interest and other sums remaining unpaid by that person, as set out in the notice of decision pursuant to subsection (6) exceeds (b) the amount obtained by subtracting (i) the amount paid to that person pursuant to subsection 81.14(1) from (ii) the aggregate of (A) all amounts payable to that person, as set out in the notice of decision pursuant to subsection (7), and (B) the credits allowable to that person, as set out in the notice of decision pursuant to subsection (8); amount payable Part VII, ss 81.17(6) for the purposes of this section and section 81.18, "amount payable", in respect of a person objecting, means the amount by which (a) the aggregate of all amounts payable to that person pursuant to sections 68 to 69 (b) the amount paid to that person pursuant to subsection 72(6) or authorized to be deducted by that person pursuant to subsection 74(1); application Part VII, ss 72(1) in this section, means an application under any of sections 68 to 69; arm's length sale Part VII, ss 68.15(1) in this section, means the provision of a taxable service for an amount charged by a licensee to a person with whom the licensee is dealing at arm's length at the time the service is provided; arm's length sale Part VII, ss 68.21(1) in this section, means a sale of goods by a licensed manufacturer to a person with whom the manufacturer is dealing at arm's length at the time of the sale; assessment Part VII, ss 58.1(1) in Part VII, means an assessment under subsection 81.1(1) and includes a variation of an assessment and a reassessment; Atlantic manufactured tobacco ss 2(1) effective February 11, 1994, means manufactured tobacco (a) in respect of which the excise taxes imposed under section 23 have been paid or are payable at (i) the rates applicable before February 9, 1994, (ii) the rates applicable after February 8, 1994 under paragraphs 1(f), 2(d) and 3(e) of Schedule II, or (iii) the rate applicable after May 31, 1994 and before September 12, 1994 under paragraph 1(e) of Schedule II, and (b) that is marked or stamped "ATLANTIC" or "ATLANTIQUE" to indicate that it is intended for retail sale in the Provinces of Nova Scotia, New Brunswick, Prince Edward Island and Newfoundland but not marked or stamped to indicate that it is intended for retail sale specifically in the Province of Nova Scotia or New Brunswick; aviation fuel Part VII, ss 68.4(1) in this section, effective June 23, 1992, does not include aviation gasoline; band Part III, ss 23.36(1), Part VII, ss 68.165(1) and 97.5(1) in these sections, has the same meaning as in subsection 2(1) of the Indian Act; Note: effective dates are as follows: subsections 23.36(1) and 68.165(1)- April 15, 1994; and subsection 97.5(1)- June 23, 1994. black stock ss 2(1) effective February 11, 1994, means manufactured tobacco that is (a) stamped in accordance with the Excise Act and the departmental regulations made under that Act to indicate that the duties of excise and excise tax imposed on the manufactured tobacco have been paid, and (b) not stamped or marked in accordance with any statute of a province to indicate that the manufactured tobacco is intended for retail sale in a particular province or in particular provinces; black stock cigarettes ss 2(1) effective February 11, 1994, means cigarettes that are black stock; black stock manufactured tobacco ss 2(1) effective February 11, 1994, means black stock other than cigarettes and tobacco sticks; carrier Part VII, ss 68.4(1) in this section, effective June 23, 1992, "carrier" in a calendar year means a person whose gross revenue for the year is derived primarily from the business of providing eligible transportation services and who is not exempt for any period in the year from taxation under Part I of the Income Tax Act by reason of section 149 of that Act; cigar ss 2(1) effective February 13, 1992, has the meaning assigned by section 6 of the Excise Act; cigarette ss 2(1) effective February 13, 1992, has the meaning assigned by section 6 of the Excise Act; council Part III, ss 23.36(1), Part VII, ss 68.165(1) and 97.5(1) in these sections, "council" of a band has the same meaning as in subsection 2(1) of the Indian Act; Note: effective dates are as follows: subsections 23.36(1) and 68.165(1)- April 15, 1994; and subsection 97.5(1)- June 23, 1994. ...

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, Self-employed Business, Professional, Commission, Farming, and Fishing Income. ...

. ¶3.87 (formerly ¶41 of IT-75R4) has been revised to reflect the amendment to Article XX of the Convention between Canada and the United States of America with Respect to Taxes on Income and on Capital pursuant to the coming into force of the Fifth Protocol. ...

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. ...

. ¶1.49 (formerly included in ¶21 of IT-270R3) now references the Canada-UK Income Tax Convention. ¶1.51 (formerly included in ¶22 of IT-270R3) now contains a sentence to address subsection 91(5). ¶1.52 is a new paragraph added to point out that where a treaty is applicable; the treaty may have its own income sourcing rules which supersede those of the Act, but only for the purposes of eliminating double taxation in accordance with the treaty. ¶1.53 (formerly included in ¶23 of IT-270R3) now includes the phrase or profit generating activities for greater clarity, as well as a bullet referencing transportation or shipping businesses. ¶1.54 is a new paragraph added to reflect the jurisprudence on additional factors and the weighting of various factors when determining the location of the source of the business income. ¶1.57 (formerly included in ¶25 of IT-270R3) has been revised to change place to physical place to remove ambiguity. ¶1.58 (formerly included in ¶26 of IT-270R3) contains new sentences that reflect additional factors concerning the situs of income and their weight, as judicially addressed. ¶1.62 (formerly included in ¶3 of IT-395R2) has been revised to add and title was transferred to the second sentence and to add the third sentence for greater clarity. ¶1.63 (formerly included in ¶3 of IT-395R2) has been revised to add the phrase under the Act to remove ambiguity and to differentiate between foreign deemed dispositions and deemed dispositions under domestic law. ¶1.65 (formerly included in ¶4 of IT-395R2) now includes examples and a discussion of the relative weighting of various factors for consideration. ¶1.69 is a new paragraph added to address TFSAs and RRSPs. ¶1.70- 1.72 (formerly included in ¶37 of IT-270R3) has been revised to reflect legislative changes effective for the 2005 and later tax years, to make reference to the additional definitions involved, and to reference Guide 5000-G, General Income Tax and Benefit Guide. ¶1.73 (formerly included in ¶40 of IT-270R3) has been revised to change the treaty in the example to the Canada-India Treaty. ¶1.76 (formerly included in ¶2 of IT-270R3) has been revised to match the marginal note of subsection 120(1). ¶1.79 (formerly included in ¶3 of IT-270R3) has been expanded to better explain the operation of section 114 and subparagraphs 126(1)(b)(ii) and 126(2.1)(a)(ii). ¶1.80 (formerly included in ¶30 of IT-270R3) now includes the phrase not under the laws of the foreign jurisdiction in the first paragraph for greater clarity. ...

. ¶1.49 (formerly included in ¶21 of IT-270R3) now references the Canada-UK Income Tax Convention. ¶1.51 (formerly included in ¶22 of IT-270R3) now contains a sentence to address subsection 91(5). ¶1.52 is a new paragraph added to point out that where a treaty is applicable; the treaty may have its own income sourcing rules which supersede those of the Act, but only for the purposes of eliminating double taxation in accordance with the treaty. ¶1.53 (formerly included in ¶23 of IT-270R3) now includes the phrase or profit generating activities for greater clarity, as well as a bullet referencing transportation or shipping businesses. ¶1.54 is a new paragraph added to reflect the jurisprudence on additional factors and the weighting of various factors when determining the location of the source of the business income. ¶1.57 (formerly included in ¶25 of IT-270R3) has been revised to change place to physical place to remove ambiguity. ¶1.58 (formerly included in ¶26 of IT-270R3) contains new sentences that reflect additional factors concerning the situs of income and their weight, as judicially addressed. ¶1.62 (formerly included in ¶3 of IT-395R2) has been revised to add and title was transferred to the second sentence and to add the third sentence for greater clarity. ¶1.63 (formerly included in ¶3 of IT-395R2) has been revised to add the phrase under the Act to remove ambiguity and to differentiate between foreign deemed dispositions and deemed dispositions under domestic law. ¶1.65 (formerly included in ¶4 of IT-395R2) now includes examples and a discussion of the relative weighting of various factors for consideration. ¶1.69 is a new paragraph added to address TFSAs and RRSPs. ¶1.70- 1.72 (formerly included in ¶37 of IT-270R3) has been revised to reflect legislative changes effective for the 2005 and later tax years, to make reference to the additional definitions involved, and to reference Guide 5000-G, General Income Tax and Benefit Guide. ¶1.73 (formerly included in ¶40 of IT-270R3) has been revised to change the treaty in the example to the Canada-India Treaty. ¶1.76 (formerly included in ¶2 of IT-270R3) has been revised to match the marginal note of subsection 120(1). ¶1.79 (formerly included in ¶3 of IT-270R3) has been expanded to better explain the operation of section 114 and subparagraphs 126(1)(b)(ii) and 126(2.1)(a)(ii). ¶1.80 (formerly included in ¶30 of IT-270R3) now includes the phrase not under the laws of the foreign jurisdiction in the first paragraph for greater clarity. ...

For more information on a continuous journey, go to GST/HST Information for the Travel and Convention Industry. ...

For more information, refer to GST/HST Info Sheet GI-032, Foreign Conventions and Tour Incentive Program – Non-Residents Purchasing Tour Packages: Rebate for Eligible Tour Packages. ...