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For more information, refer to Foreign Conventions and Tour Incentive Program- Non-Residents Purchasing Tour Packages: Rebate for Eligible Tour Packages (GI-032). ...

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

Decision The following facilities are all establishments that commonly come within the application of paragraph 1(q): restaurants and drive-in restaurants fast food outlets or "quick service" outlets takeout and home delivery outlets pubs, taverns, bars and lounges cafeterias and dining rooms lunch counters, coffee shops and snack bars mobile canteens catering services hotels, motels and lodging houses private or social clubs, and similar places or establishments where prepared food products are provided convention centres sports arenas and stadiums meeting halls and union halls passenger transportation vehicles of any type wherein food and/or beverages are provided for a separate consideration any eating facility within a business entity, for example, a lunch counter within a retail department store Under the last example, where an eating facility within a larger entity makes substantially all taxable sales, this eating facility is considered to be a separate entity, and is considered to be an establishment for purposes of paragraph 1(q) of Part III of Schedule VI to the Act. ...

Where the taxpayer is not an individual and may be considered a resident of the country for which the certificate is being requested special attention must be given to the tie-breaker rules as they may be modified by the Multilateral Convention to Implement Tax Treaty Related Measures to Prevent Base Erosion and Profit Shifting. ...

Step 2 – Add up the following amounts: all ITCs you are claiming on purchases of, or improvements to, real property and capital property for use more than 50% in commercial activities, including the deemed tax payable when capital property is brought into a participating province for use in your commercial activities any ITC you are claiming on your acquisition of, or improvement to, real property based on its percentage of use in your commercial activity (must be more than 10%) and for which you have filed Form GST26, Election or Revocation of an Election by a Public Service Body to Have an Exempt Supply of Real Property Treated as a Taxable Supply, to make an election that is effective the day you acquired the property any ITC you are claiming on the deemed purchase of real property based on its percentage of use in your commercial activity (must be more than 10%), where the election (Form GST26) takes effect on a day other than the day you acquired the property or became a registrant all ITCs for goods you bought, imported or brought into a participating province that are sold by an agent, or an auctioneer and agent all ITCs for goods you imported on behalf of a non-resident for use exclusively in your commercial activities and sold when you are acting as an agent, or an auctioneer and agent for the non-resident person 60% of the total of the GST/HST adjustments (for example, for price reductions and rebates for foreign conventions and for artistic works produced for export) or of point-of-sale rebates on the provincial part of the HST that the charity gave in the reporting period (do not include the amount of any Ontario First Nations point-of-sale relief credited in the reporting period, as the charity may claim this amount by filing Form GST189, General Application for GST/HST Rebates, using code 23) 60% of the total tax amount of a tax adjustment note you issued in the reporting period to a pension entity all amounts for GST/HST adjustments you gave for tax charged in excess of the GST/HST collectible on certain supplies of property and services all GST/HST adjustments you gave for bad debts you wrote off during the period in respect of the sale of real property or capital property all amounts for GST/HST adjustments in a credit note you issued in the reporting period in respect of sales of capital property or real property all GST/HST adjustments for new housing rebates you credited during the period all ITCs that you were entitled to claim and that you carried forward from a reporting period when you did not have to use this net tax calculation for charities Enter this total on line 106. ...

ITSC and SIAD maintain separate lists of TRAs for national applications, but the lists are inconsistent due to differing naming conventions and historical tracking efforts. ...

The Guidelines are based on the arm's length principle, which follows the principles in the OECD Model Tax Convention on Income and on Capital (MTC). ...

It helps employees manage their information by renaming and moving multiple files in one step, in accordance with the CRA's file naming conventions. ...

Where the owners were found to be non-resident, information was provided to the relevant foreign tax authority in accordance with the exchange of information provisions in the applicable tax convention (this included the bulk of the entities disclosed by the financial institution under the requirement referred to above, resulting in provision of information to 19 countries). ...

Tax Convention. The treaty contains robust safeguards to ensure the Internal Revenue Service will treat taxpayer information confidentially, and use the information solely to administer tax laws. ...