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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. ...

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. ...

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). ...

Information is typically exchanged to either ascertain the facts in relation to which rules of an income tax convention are to be applied or to assist one of the contracting parties in administering and enforcing its domestic tax law. ...