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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. ...

Canada and the United States agreed to automatically and annually exchange certain information under Article XXVII (Exchange of Information) of the Convention between Canada and the United States of America with Respect to Taxes on Income and on Capital. ...

Withhold 25% of the retiring allowance (the withholding rate may vary depending on the applicable tax convention or agreement). ...

Record Number: CRA ABSB 110 Competent Authority Program Administration Description: This program is responsible for exercising the powers and duties related to the provision of the competent authority function described in income tax treaties or conventions between Canada and its treaty partners. ... Information stored relates to tax treaties, tax information exchange agreements (TIEAs), the Convention on Mutual Administrative Assistance in Tax Matters (Convention), the Doctrine of Sovereign Immunity, and the CRA’s work with various international organizations and working groups. Information related to tax treaties, TIEAs, and the Convention include notes from negotiations, competent authority agreements, interpretation of Canada's tax treaties and other international legal instruments, as well as issues raised with, and advice given to, the Department of Finance, Justice, and Global Affairs. ...

For information about rates of non-resident withholding tax for the various countries with which Canada has tax treaties, go to Non-Resident Tax Calculator, see Information Circular IC76-12, Applicable rate of part XIII tax on amounts paid or credited to persons in countries with which Canada has a tax convention, and Information Circular IC77-16, Non-Resident Income Tax, or contact the CRA. ... If, in 2019, you received employment income from a Canadian resident for work you performed in another country, you have to report it on your return only if, under the terms of an agreement or convention between Canada and that country, the employment income is exempt from tax in that other country. ... Tax treaties Canada has tax conventions, agreements, and arrangements* (commonly referred to as tax treaties) with many countries. ...

For more information, go to Foreign Convention and Tour Incentive Program you are a sponsor or a non-registered organizer of a foreign convention or a non-resident exhibitor of a convention claiming a rebate for the GST/HST paid on convention facilities, exhibition space, or related convention supplies. For more information, go to Foreign Convention and Tour Incentive Program you are an employee or a member of a partnership claiming a rebate for the GST/HST you paid on certain employment or partnership-related expenses. ...

(3010-PC, 3110-PC) 93-098 ARCHIVED- 93-098- Claim for UI Premium Tax Credit 93-099 ARCHIVED- 93-099- Unemployment Insurance Premium Tax Credit 94-128 ARCHIVED- 94-128- Employer Provided Group Term Life Insurance 95-188 ARCHIVED- 95-188- Tax Changes Relating to the YYYY Fiscal Year End 96-183 ARCHIVED- 96-183- yyyy Supplement to the YYYY T2 Corporation Tax Guide 97-196 ARCHIVED- 97-196- yyyy Supplement to the YYYY T2 Corporation Income Tax Guide 99-031 ARCHIVED- 99-031- Insert for RC4120 (Employers' Guide Filing T4 and T4F Slips and Summary Forms AGR-1 ARCHIVED- AGR-1- Statement of Farm Support Payments AGR-1SUM ARCHIVED- AGR-1SUM- Return of Farm-Support Payment AGR-1_A ARCHIVED- AGR-1(A)- Statement of Farm Support Payment AGR-1_B ARCHIVED- AGR-1(B)- Statement of Farm Support Payments B273 ARCHIVED- B273- Excise Return- Tobacco Products Inventory Tax B274 ARCHIVED- B274- Record of Inventory- Tobacco Products Inventory Tax CPT20 ARCHIVED- CPT20- Election to Pay Canada Pension Plan Contributions CPT53 ARCHIVED- CPT53- Agreement of Social Security of Febuary 9, yyyy between France and Canada-Extension of the Assignment D2-6-6 ARCHIVED- D2-6-6- Co-operation With Statistics Canada D21-2-7 ARCHIVED- D21-2-7- Revenue Exemptions and Privileges Granted to the International Civil Aviation Organization EDRATES ARCHIVED- EDRATES- ARCHIVED- Excise Duty Rate Summary GST370 ARCHIVED- GST370- Employee and Partner GST/HST Rebate Application GST382 ARCHIVED- GST382- Public Service Bodies' Notice of Revocation of Election for the Special Quick Method of Accounting GST494 ARCHIVED- GST494- Goods and Services Tax/Harmonized Sales Tax Final Return for Selected Listed Financial Institutions IC70-1 ARCHIVED- IC70-1- Announcement- Information Circulars and Interpretation Bulletins (Archived) IC71-17R4 ARCHIVED- IC71-17R4- Request for Competent Authority Consideration Under Mutual Agreement Procedures in Income Tax Conventions (Archived) IC73-10R3 ARCHIVED- IC73-10R3- Tax Evasion (Archived) IC73-21R8 ARCHIVED- IC73-21R8- Claims for Meals and Lodging Expenses of Transport Employees (Archived) IC74-6R2 ARCHIVED- IC74-6R2- Power Saw Expenses (Archived) IC74-6R2SR ARCHIVED- IC74-6R2SR- Special Release- Power Saw Expenses (Archived) IC75-2R7 ARCHIVED- IC75-2R7- Contributions to a Registered Party, a Registered Association or to a Candidate at a Federal Election (Archived) IC82-6R3 ARCHIVED- IC82-6R3- Clearance Certificate (Archived) IC82-6R6 ARCHIVED- IC82-6R6- Clearance Certificate (Archived) IC84-3R-ATTACH ARCHIVED- IC84-3R-ATTACH- Attachment to IC84-3R, Gifts to Certain Charitable Organizations Outside Canada IC84-3R6 ARCHIVED- IC84-3R6- Gifts to Certain Charitable Organizations Outside Canada IC86-4R2SUP1 ARCHIVED- IC86-4R2SUP1- Scientific Research and Experimental Development Automotive Industry Application Paper (Archived) IC87-2 ARCHIVED- IC87-2- International Transfer Pricing (Archived) IC89-2R ARCHIVED- IC89-2R- Directors' Liability- Section 227.1 of the Income Tax Act and Section 323 of the Excise Tax Act (Archived) IC92-1 ARCHIVED- IC92-1- Guidelines for Accepting Late, amended or Revoked Elections (Archived) IC92-2 ARCHIVED- IC92-2- Guidelines for the cancellation and Waiver of Interest and Penalties (Archived) IC92-3 ARCHIVED- IC92-3- Guidelines for Refunds Beyond the Normal Three Year Period (Archived) IT-CS24 ARCHIVED- IT-CS24- Correction sheet (Archived) IT-INDEX ARCHIVED- IT-INDEX- Income Tax Interpretation Bulletins and Technical News INDEX NR4A-RCA ARCHIVED- NR4A-RCA- Statement of Amounts Paid to Non-Residents of Canada to Which the Provisions of Paragraphe 212(1) of the Tax Act Apply NR6 ARCHIVED- NR6- Undertaking to File an Income Tax Return by a Non-Resident Receiving Rent from Real Property or Receiving a Timber Royalty P113 ARCHIVED- P113- Gifts and Income Tax P150 ARCHIVED- P150- Home Buyer's Plan P151 ARCHIVED- P151- Canadian Residents Going Down South PRIER ARCHIVED- PRIER- Prescribed Rates of Interest, updated January YYYY RC18 ARCHIVED- RC18- Calculating Automobile Benefits for YYYY RC267 ARCHIVED- RC267- Contributions to a United States Employer-Sponsored Retirement Plan for YYYY RC268 ARCHIVED- RC268- Contributions to a United States Retirement Plan by a Commuter from Canada RC269 ARCHIVED- RC269- Contributions to a Foreign Employer-Sponsored Pension Plan or to a Social Security Arrangement (other than a United States Arrangement) RC312 ARCHIVED- RC312- Reportable Transaction Information Return RC322 ARCHIVED- RC322- AgriInvest Adjustment Request RC359 ARCHIVED- RC359- Tax on excess employee profit sharing plan amounts RC360 ARCHIVED- RC360- Saskatchewan Graduate Retention Program RC381 ARCHIVED- RC381- Inter-provincial calculation for CPP and QPP contributions and overpayments RC383 ARCHIVED- RC383- Tax-exempt Earned Income Information for a Pooled Registered Pension Plan RC4015 ARCHIVED- RC4015- Reconciliation of Business Income for Tax Purposes YYYY RC4018 ARCHIVED- RC4018- Electronic 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ARCHIVED- RC4385- Claiming a Film or Video Production Services Tax Credit RC4408 ARCHIVED- RC4408- Farming Income and the AgriStability and AgriInvest Programs Harmonized Guide- Joint Forms and Guide RC4445 ARCHIVED- RC4445- T4A-NR- Payments to Non-Residents for Services Provided in Canada RC71 ARCHIVED- RC71- Statement of Discounting Transaction RC89 ARCHIVED- RC89- Employer's Application for a Refund of Employment Insurance Premiums Under the New Hires Program T1-OVP ARCHIVED- T1-OVP- YYYY Individual Tax Return for RRSP, PRPP and SPP Excess Contributions T1-OVP-S ARCHIVED- T1-OVP-S- YYYY Simplified Individual Tax Return for RRSP Excess Contributions T1-OVPSCH ARCHIVED- T1-OVPSCH- Calculating the Amount of RRSP Excess Contributions Made Before YYYY that Are Subject to Tax T1001 ARCHIVED- T1001- Northwest Territories Small Business Deduction- yyyy and Subsequent Taxation Years T1005 ARCHIVED- T1005- Manitoba Tuition Fee Income Tax Rebate T1014 ARCHIVED- T1014- British Columbia Training Tax Credit (Individuals) T1014-1 ARCHIVED- T1014-1- British Columbia Training Tax Credit (employers) T1014-2 ARCHIVED- T1014-2- British Columbia Shipbuilding and Ship Repair Industry Tax Credit (Employers) T101A ARCHIVED- T101A- Claim for Renouncing Canadian Exploration Expenditures (CEEs) and Canadian Development Expenditures (CDEs) T101B ARCHIVED- T101B- Claim for Adjustments to Canadian Exploration Expenditures (CEEs) and Canadian Development Expenditures (CDEs) Previously Renounced T101C ARCHIVED- T101C- Part XII.6 Tax Return T101D ARCHIVED- T101D- Summary of Assistance T1032 ARCHIVED- T1032- Joint Election to Split Pension Income T1033-WS ARCHIVED- T1033-WS- Worksheet for Calculating YYYY Instalment Payments T1055 ARCHIVED- T1055- Summary of Deemed Realizations T106-N ARCHIVED- T106-N- Form T106-Information Return of Non-Arm's Length Transactions with Non-Residents T1061 ARCHIVED- T1061- Canadian Amateur Athletic Trust Group Information Return T1079 ARCHIVED- T1079- Designation of a Property as a Principal Residence by a Personal Trust T1079WS ARCHIVED- T1079WS- Principal Residence Worksheet T1088 ARCHIVED- T1088- Manitoba Research and Development Tax Credit T1089 ARCHIVED- T1089- Manitoba Manufacturing and Processing Tax Credit T1091 ARCHIVED- T1091- Prince Edward Island Manufacturing and Processing Profit Tax Credit T1092 ARCHIVED- T1092- Prince Edward Island Corporate Investment Tax Credit T10SUM ARCHIVED- T10SUM- Summary of Pension Adjustment Reversals (PARs) T1100 ARCHIVED- T1100- Newfoundland Manufacturing and Processing Profits Tax Credit- Rev_95 T1101 ARCHIVED- T1101- Saskatchewan Manufacturing and Processing Tax Credit T1105 ARCHIVED- T1105- Supplementary Schedule for Dispositions of Capital Property Acquired Before yyyy T1111 ARCHIVED- T1111- New Brunswick Research and Development Tax Credit T1123 ARCHIVED- T1123- Part II Tax Return- Tobacco Manufacturers' Surtax T1128 ARCHIVED- T1128- Saskatchewan Manufacturing and Processing Investment Tax Credit T1129 ARCHIVED- T1129- Newfoundland Research and Development Tax Credit (Individuals) T1131 ARCHIVED- T1131- Claiming a Canadian Film or Video Production Tax Credit T1135 ARCHIVED- T1135- Foreign Income Verification Statement T1136 ARCHIVED- T1136- Old Age Security Return of Income T1139 ARCHIVED- T1139- Reconciliation of YYYY Business Income for Tax Purposes T1141 ARCHIVED- T1141- Information Return in Respect of Transfers or Loans to a Non-Resident Trust T1142 ARCHIVED- T1142- Information Return in Respect of Distributions from and Indebtedness to a Non-Resident Trust T1159 ARCHIVED- T1159- Income Tax Return for Electing Under Section 216 T1163 ARCHIVED- T1163- STATEMENT A- AgriStability and AgriInvest Programs Information and Statement of Farming Activities for Individuals T1164 ARCHIVED- T1164- STATEMENT B- AgriStability and AgriInvest Programs Information and Statement of Farming Activities for Additional Farming Operations T1165 ARCHIVED- T1165- Statement of Farming Activities for Ontario Self Directed Risk Management (SDRM) T1166 ARCHIVED- T1166- New Brunswick Tax on Large Corporations T1168 ARCHIVED- T1168- Nova Scotia Manufacturing and Processing Investment Tax Credit T1170 ARCHIVED- T1170- Capital Gains on Gifts of Certain Capital Property T1175 ARCHIVED- T1175- FARMING- Calculation of Capital Cost Allowance (CCA) and Business-use-of-home Expenses T1177 ARCHIVED- T1177- Claiming a Film or Video Production Services Tax Credit T1178 ARCHIVED- T1178- General Index of Financial Information- Short T1196 ARCHIVED- T1196- BC Film and Television Tax Credit T1197 ARCHIVED- T1197- BC Production Services Tax Credit T1199 ARCHIVED- T1199- Yukon Mineral Exploration Tax Credit T1206 ARCHIVED- T1206- Tax on Split Income T1212 ARCHIVED- T1212- Statement of Deferred Stock Option Benefits T1219 ARCHIVED- T1219- Provincial Alternative Minimum Tax T1219-ON ARCHIVED- T1219-ON- Ontario Minimum Tax Carryover T1221 ARCHIVED- T1221- Ontario Focused Flow-Through Share Tax Credit for YYYY (Individuals) T1223 ARCHIVED- T1223- Clergy Residence Deduction T1231 ARCHIVED- T1231- BC Mining Flow-Through Share Tax Credit T1232 ARCHIVED- T1232- Yukon Research and Development Tax Credit (Individuals) T1234 ARCHIVED- T1234- Allowable Amounts of Non-Refundable Tax Credits T1235 ARCHIVED- T1235- Directors/Trustees and Like Officials Worksheet T1236 ARCHIVED- T1236- Qualified Donees Worksheet / Amounts Provided to Other Organizations T1237 ARCHIVED- T1237- Saskatchewan Farm And Small Business Capital Gains Tax Credit T1241 ARCHIVED- T1241- Manitoba Mineral Exploration Tax Credit T1248 ARCHIVED- T1248- Information about your residency status T1249 ARCHIVED- T1249- British Columbia Mining Exploration Tax Credit Partnership Schedule (YYYY and later taxation years) T1256 ARCHIVED- T1256- Manitoba Community Enterprise Development Tax Credit T1256-1 ARCHIVED- T1256-1- Manitoba Community Enterprise Investment Tax Credit T1256-2 ARCHIVED- T1256-2- Manitoba Employee Share Purchase Tax Credit T1258 ARCHIVED- T1258- New Brunswick Small Business Investor Tax Credit T1259 ARCHIVED- T1259- Capital Gains and Disbursement Quota Worksheet T1262 ARCHIVED- T1262- Part XIII.2 Tax Return for Non-Resident's Investments in Canadian Mutual Funds T1272 ARCHIVED- T1272- Newfoundland and Labrador Direct Equity Tax Credit T1273 ARCHIVED- T1273- Statement A- Harmonized AgriStability and AgriInvest Programs Information and Statement of Farming Activities for Individuals T1274 ARCHIVED- T1274- Statement B- Harmonized AgriStability and AgriInvest Programs Information and Statement of Farming Activities for Additional Farming Operations T1275 ARCHIVED- T1275- AgriStability and AgriInvest Programs Additional Information and Adjustment Request T1284 ARCHIVED- T1284- Saskatchewan Employee's Tools Tax Credit T1285 ARCHIVED- T1285- Nova Scotia Direct Equity Tax Credit T1296 ARCHIVED- T1296- Election, or Revocation of an Election, to Report in a Functional Currency T1297 ARCHIVED- T1297- Newfoundland and Labrador Resort Property Investment Tax Credit T1299 ARCHIVED- T1299- Manitoba Book Publishing Tax Credits (Individuals) T1317 ARCHIVED- T1317- Nunavut Business Training Tax Credit (Individuals) T183CORP ARCHIVED- T183CORP- Information Return for Corporations Filing Electronically T184 ARCHIVED- T184- Capital Gains Refund for a Mutual Fund Trust T1A ARCHIVED- T1A- Request for Loss Carryback T1CSB ARCHIVED- T1CSB- Annual Accrual Form for Compound Interest Canada Savings Bonds (CSB) T1E-OVP ARCHIVED- T1E-OVP- Individual Income Tax Return for RESP Overcontributions for YYYY and Future Years T1GSTC ARCHIVED- T1GSTC- The Proposed Federal Goods and Services Tax Credit T2 ARCHIVED- T2- Corporation Income Tax Return (YYYY and later taxation years) T2-DD ARCHIVED- T2-DD- Direct Deposit Form for Corporations T2000 ARCHIVED- T2000- Calculation of tax on agreements to acquire shares (Section 206.1 of the Income tax act) T2002 ARCHIVED- T2002- Election, or Revocation of an Election, Not to Be a Canadian-Controlled Private Corporation (YYYY and later tax year) T2004 ARCHIVED- T2004- Election by a Credit Union to Allocate Taxable Dividends and Taxable Capital Gains to Member Credit Unions T2010 ARCHIVED- T2010- Election to Deduct Resource Expenses Upon Acquisition of Resource Property by a Corporation T2012 ARCHIVED- T2012- Election in Respect of a Capital Gains Dividend Under Subsection 130.1(4) T2013 ARCHIVED- T2013- Agreement Among Associated Corporations (for Taxation Years Beginning After yyyy) T2016 ARCHIVED- T2016- Part XIII Tax Return- Tax on Income from Canada of Approved Non-Resident Insurers T2017 ARCHIVED- T2017- Summary of Reserves on Dispositions of Capital Property T2019 ARCHIVED- T2019- Death of an RRSP Annuitant- Refund of Premiums T2022 ARCHIVED- T2022- Election in Respect of the Sale of Debts Receivable T2023 ARCHIVED- T2023- Election in Respect of Loans from Non-Residents T2026 ARCHIVED- T2026- Part XII Tax Return- Tax on Payments to the Crown by a Tax Exempt Person T2027 ARCHIVED- T2027- Election to Deem Amount of Settlement of a Debt or Obligation T2028 ARCHIVED- T2028- Calculation of Part II Tax T2032 ARCHIVED- T2032- Statement of Professional Activities T2036 ARCHIVED- T2036- Provincial Foreign Tax Credit T2038_CORP ARCHIVED- T2038(CORP)- Investment Tax Credit Corporations (for Taxation Years Starting After YYYY) T2038_IND ARCHIVED- T2038(IND)- Investment Tax Credit (Individuals) T2042 ARCHIVED- T2042- Statement of Farming Activities T2044 ARCHIVED- T2044- Part VI Tax Return- Tax on Capital of Financial Institutions T2045 ARCHIVED- T2045- Agreement Among Related Financial Institutions T2045_A ARCHIVED- T2045(A)- Agreement Among Related Life Insurance Corporations T2045_B ARCHIVED- T2045(B)- Agreement Among Related Financial Institutions T2046 ARCHIVED- T2046- Tax Return Where Registration of a Charity is Revoked T2054 ARCHIVED- T2054- Election for a Capital Dividend under Subsection 83(2) T2055 ARCHIVED- T2055- Election in respect of a Capital Gains Dividend Under Subsection 131(1) T2057 ARCHIVED- T2057- Election on Disposition of Property by a Taxpayer to a Taxable Canadian Corporation T2058 ARCHIVED- T2058- Election on Disposition of Property by a Partnership to a Taxable Canadian Corporation T2059 ARCHIVED- T2059- Election on Disposition of Property by a Taxpayer to a Canadian Partnership T2060 ARCHIVED- T2060- Election for Disposition of Property Upon Cessation of Partnership T2063 ARCHIVED- T2063- Election In Respect of a Capital Gains Dividend Under Subsection 133(7.1) T2067 ARCHIVED- T2067- Election not to be a Public Corporation T2073 ARCHIVED- T2073- Election to be a Public Corporation T2096 ARCHIVED- T2096- Part XII.1 Return- Tax On Carved-Out Income- Rev_95 T2098 ARCHIVED- T2098- Designation by a Corporation to Increase Its Cumulative Offset Account T2099 ARCHIVED- T2099- Part IX Tax Return in Respect of Amounts Deducted Under Subsection 66.5(1) T2101 ARCHIVED- T2101- Election for Gains on Shares of a Corporation Becoming Public T2107 ARCHIVED- T2107- Election for a Disposition of Shares in a Foreign Affiliate T2121 ARCHIVED- T2121- Statement of Fishing Activities T2124 ARCHIVED- T2124- Statement of Business Activities T2125 ARCHIVED- T2125- Statement of Business or Professional Activities T2140 ARCHIVED- T2140- Return of Tax Payable Under Section 189 on Non-Qualified Investments Issued to a Private Foundation T2141 ARCHIVED- T2141- Part II.1 Tax Return- Tax on Corporate Distributions T2142 ARCHIVED- T2142- Part XII.3 Tax Return- Tax on Investment Income of Life Insurers T2143 ARCHIVED- T2143- Election Not To Be A Restricted Financial Institution T2144 ARCHIVED- T2144- Election Not To Be An Associated Corporation T2147 ARCHIVED- T2147- Part l.3 Tax Return on Large Corporations T2148 ARCHIVED- T2148- Part 1.3 Tax Return on Large Financial Institutions T2150 ARCHIVED- T2150- Agreement Among Related Corporations- Part 1.3 Tax T2200 ARCHIVED- T2200- Declaration of Conditions of Employment T2202 ARCHIVED- T2202- Education Amount Certificate T2202A_3PT ARCHIVED- T2202A(3PT)- Tuition and Education Amounts Certificate T2203 ARCHIVED- T2203- Provincial and Territorial Taxes for YYYY- Multiple Jurisdictions T2203A ARCHIVED- T2203A- Forward Averaging Supplement for yyyy- Multiple Jurisdictions T2204 ARCHIVED- T2204- Employee Overpayment of YYYY Canada Pension Plan Contributions and 2000 Employment Insurance Premiums T2209 ARCHIVED- T2209- Federal Foreign Tax Credits T2215 ARCHIVED- T2215- Corporate Surtax- yyyy and Subsequent Taxation Years T2222 ARCHIVED- T2222- Northern Residents Deductions T2A ARCHIVED- T2A- Request for Corporation Loss Carry-back from Taxation Year Ending____ T2FTC-SUPP ARCHIVED- T2FTC-SUPP- Schedule 1 Supplementary and Subsequent Taxation Years T2FTCSCH1 ARCHIVED- T2FTCSCH1- T2- FTC Schedule 1 T2FTCSCH1SUP ARCHIVED- T2FTCSCH1SUP- T2-FTC Schedule 1 T2S-TC ARCHIVED- T2S-TC- Tax Calculation Supplementary- Corporations (yyyy and Later Taxation Years) T2S21 ARCHIVED- T2S21- Calculation of Federal Foreign Tax Credit Federal Logging Tax Credit T2S8 ARCHIVED- T2S8- Capital Cost Allowance T2S8A ARCHIVED- T2S8A- Deduction in Respect of Cumulative Eligible Capital T2SCH1 ARCHIVED- T2SCH1- Net Income (Loss) for Income Tax Purposes (yyyy and later taxation years) T2SCH10 ARCHIVED- T2SCH10- Cumulative Eligible Capital Deduction (yyyy and later taxation years) T2SCH100 ARCHIVED- T2SCH100- Balance Sheet Information (yyyy and later taxation years) T2SCH101 ARCHIVED- T2SCH101- Opening Balance Sheet Information (YYYY and later taxation years) T2SCH11 ARCHIVED- T2SCH11- Transactions with Shareholders, Officers or Employees T2SCH12 ARCHIVED- T2SCH12- Resource-Related Deductions T2SCH125 ARCHIVED- T2SCH125- Income Statement Information (YYYY and later taxation years) T2SCH13 ARCHIVED- T2SCH13- Continuity of Reserves T2SCH14 ARCHIVED- T2SCH14- Miscellaneous Payments to Residents T2SCH141 ARCHIVED- T2SCH141- Notes Checklist (yyyy and later taxation years) T2SCH15 ARCHIVED- T2SCH15- Deferred Income Plans T2SCH16 ARCHIVED- T2SCH16- Patronage Dividend Deduction T2SCH17 ARCHIVED- T2SCH17- Credit Union Deductions T2SCH18 ARCHIVED- T2SCH18- Federal and Provincial or Territorial Capital Gains Refund T2SCH19 ARCHIVED- T2SCH19- Non-Resident Shareholder Information T2SCH2 ARCHIVED- T2SCH2- Charitable Donations and Gifts T2SCH20 ARCHIVED- T2SCH20- Part XIV Tax- Branch Tax (YYYY and later taxation years) T2SCH21 ARCHIVED- T2SCH21- Federal Foreign Income Tax Credits and Federal Logging Tax Credit T2SCH22 ARCHIVED- T2SCH22- Non-Resident Discretionary Trust T2SCH23 ARCHIVED- T2SCH23- Agreement Among Associated Canadian- Controlled Private Corporation to Allocate the Business Limit T2SCH24 ARCHIVED- T2SCH24- First Time Filer after Incorporation, Amalgamation or Winding-up of a Subsidiary into a Parent T2SCH25 ARCHIVED- T2SCH25- Investment in Foreign Affiliates T2SCH27 ARCHIVED- T2SCH27- Calculation of Canadian Manufacturing and Processing Profits Deduction (YYYY and later years) T2SCH28 ARCHIVED- T2SCH28- Election not to be an Associated Corporation T2SCH29 ARCHIVED- T2SCH29- Payments to Non-Residents T2SCH3 ARCHIVED- T2SCH3- Dividends Received, Taxable Dividends Paid, and Part IV Tax Calculation T2SCH300 ARCHIVED- T2SCH300- Newfoundland Manufacturing and Processing Profits Tax Credit T2SCH301 ARCHIVED- T2SCH301- Newfoundland Research and Development Tax Credit T2SCH302 ARCHIVED- T2SCH302- Additional Certificate Numbers for the Newfoundland Film and Video Industry Tax Credit T2SCH307 ARCHIVED- T2SCH307- Newfoundland and Labrador Corporation Tax Calculation (YYYY and later tax years) T2SCH308 ARCHIVED- T2SCH308- Newfoundland and Labrador Venture Capital Tax Credit (YYYY and later tax years) T2SCH309 ARCHIVED- T2SCH309- Additional Certificate Numbers for the Newfoundland and Labrador Interactive Digital Media Tax Credit (YYYY and later tax years) T2SCH31 ARCHIVED- T2SCH31- Investment Tax Credit Corporations (for Taxation Years Starting After YYYY) T2SCH320 ARCHIVED- T2SCH320- Prince Edward Island Manufacturing and Processing Profits Tax Credit T2SCH321 ARCHIVED- T2SCH321- Prince Edward Island Corporate Investment Tax Credit T2SCH322 ARCHIVED- T2SCH322- Prince Edward Island Corporation Tax Calculation (YYYY and later tax years) T2SCH33 ARCHIVED- T2SCH33- Part l.3 Tax Return on Large Corporations T2SCH34 ARCHIVED- T2SCH34- Part 1.3 Tax Return on Large Financial Institutions T2SCH340 ARCHIVED- T2SCH340- Nova Scotia Research and Development Tax Credit T2SCH341 ARCHIVED- T2SCH341- Nova Scotia Corporate Tax Reduction for New Small Businesses T2SCH342 ARCHIVED- T2SCH342- Nova Scotia Tax on Large Corporations T2SCH344 ARCHIVED- T2SCH344- Nova Scotia Manufacturing and Processing Investment Tax Credit (yyyy and later taxation years) T2SCH345 ARCHIVED- T2SCH345- Additional Certificate Numbers for the Nova Scotia Film Industry Tax Credit T2SCH346 ARCHIVED- T2SCH346- Nova Scotia Corporation Tax Calculation (YYYY and Later Taxation Years) T2SCH348 ARCHIVED- T2SCH348- Additional Certificate Numbers for the Nova Scotia Digital Animation Tax Credit (YYYY and later tax years) T2SCH35 ARCHIVED- T2SCH35- Part 1.3 Tax Return on Large Insurance Corporations T2SCH36 ARCHIVED- T2SCH36- Agreement Among Related Corporations- Part I.3 Tax T2SCH360 ARCHIVED- T2SCH360- New Brunswick Research and Development Tax Credit T2SCH361 ARCHIVED- T2SCH361- New Brunswick Tax on Large Corporations T2SCH362 ARCHIVED- T2SCH362- New Brunswick Tax on Large Corporations- Agreement Among Related Corporations T2SCH365 ARCHIVED- T2SCH365- Additional Certificate Numbers for the New Brunswick Film Tax Credit T2SCH366 ARCHIVED- T2SCH366- New Brunswick Corporation Tax Calculation (YYYY and later taxation years) T2SCH37 ARCHIVED- T2SCH37- Calculation of Unused Part I.3 Tax Credit and Unused Surtax Credit T2SCH38 ARCHIVED- T2SCH38- Part VI Tax on Capital of Financial Institutions (YYYY and later taxation years) T2SCH380 ARCHIVED- T2SCH380- Manitoba Research and Development Tax Credit T2SCH381 ARCHIVED- T2SCH381- Manitoba Manufacturing and Processing Tax Credit T2SCH382 ARCHIVED- T2SCH382- Additional Certificate Numbers for the Manitoba Film and Video Production Tax Credit T2SCH383 ARCHIVED- T2SCH383- Manitoba Corporation Tax Calculation (YYYY and later taxation years) T2SCH384 ARCHIVED- T2SCH384- Manitoba Co-operative Education Tax Credit (YYYY and later taxation years) T2SCH385 ARCHIVED- T2SCH385- Manitoba Odour Control Tax Credit (YYYY and later taxation years) T2SCH387 ARCHIVED- T2SCH387- Manitoba Community Enterprise Investment Tax Credit (YYYY and later tax years) T2SCH388 ARCHIVED- T2SCH388- Manitoba Film and Video Production Tax Credit T2SCH389 ARCHIVED- T2SCH389- Manitoba Book Publishing Tax Credit T2SCH39 ARCHIVED- T2SCH39- Agreement Among Related Financial Institutions- Part VI Tax T2SCH390 ARCHIVED- T2SCH390- Manitoba Cooperative Development Tax Credit (2010 and later tax years) T2SCH391 ARCHIVED- T2SCH391- Manitoba Neighbourhoods Alive! ... Organizations- Under Article XXI of the Canada- United States Tax Convention T4033 ARCHIVED- T4033- Completing the Registered Charity Information Return T4033-1 ARCHIVED- T4033-1- Completing the Registered Charity Information Return T4033B ARCHIVED- T4033B- Completing the Registered Charity Information Return T4036 ARCHIVED- T4036- Rental Income Tax Guide YYYY- Includes Form T776 T4037 ARCHIVED- T4037- Capital Gains YYYY T4039 ARCHIVED- T4039- Northern Residents Deductions- Places in Prescribed Zones T4040 ARCHIVED- T4040- RRSPs and Other Registered Plans for Retirement T4044 ARCHIVED- T4044- Employment Expenses YYYY T4056 ARCHIVED- T4056- Emigrants and Income Tax T4058 ARCHIVED- T4058- Non-Residents and Income Tax T4061 ARCHIVED- T4061- Non-Resident Withholding Tax Guide T4068 ARCHIVED- T4068- Guide for the Partnership Information Return T4068-1 ARCHIVED- T4068-1- YYYY Supplement to the 2006 T4068- Guide for the T5013 Partnership Information Return T4068-2005 ARCHIVED- T4068-2005- Guide for the T5013 Partnership Information Return T4079 ARCHIVED- T4079- T4RSP and T4RIF Guide T4088 ARCHIVED- T4088- Claiming Scientific Research and Experimental Development Expenditures- Guide to Form T661 T4091 ARCHIVED- T4091- T5008 Guide- Return of Securities Transactions T4115 ARCHIVED- T4115- T5007 Guide- Return of Benefits T4117 ARCHIVED- T4117- Income Tax Guide to the Non-Profit Organization (NPO) Information Return T4126 ARCHIVED- T4126- How to File the T5 Return of Investment Income T4130 ARCHIVED- T4130- Employers' Guide- Taxable Benefits YYYY-2001 T4144 ARCHIVED- T4144- Income Tax Guide for Electing Under Section 216 T4145 ARCHIVED- T4145- Electing Under Section 217 of the Income Tax Act T4155 ARCHIVED- T4155- Old Age Security Return of Income Guide for Non-Residents T4164 ARCHIVED- T4164- Manitoba Odour-Control Tax Credit T4F ARCHIVED- T4F- Statement of Fishing Income T4SEG ARCHIVED- T4SEG- T4 Segment T5013 ARCHIVED- T5013- Statement of Partnership Income T5013-1 ARCHIVED- T5013-1- Part IX.1 Income Tax Calculation- SIFT Partnership T5013-FIN ARCHIVED- T5013-FIN- Partnership Financial Return T5013A ARCHIVED- T5013A- Statement of Partnership Income for Tax Shelters and Renounced Resource Expenses T5013A-INST ARCHIVED- T5013A-INST- Statement of partnership income for tax shelters and renounced resource expenses- Instructions for Recipient T5013SCH1 ARCHIVED- T5013SCH1- Net Income (Loss) for Income Tax Purposes- Schedule 1 T5013SCH10 ARCHIVED- T5013SCH10- Calculations Relating to Cumulative Eligible Capital- Schedule 10 T5013SCH100 ARCHIVED- T5013SCH100- Partnership's Balance Sheet Information (YYYY and later taxation years)- Schedule 100 T5013SCH12 ARCHIVED- T5013SCH12- Resource-Related Deductions- Schedule 12 T5013SCH125 ARCHIVED- T5013SCH125- Partnership's Income Statement Information (YYYY and later taxation years)- Schedule 125 T5013SCH141 ARCHIVED- T5013SCH141- Partnership's Financial Statement Notes Checklist- Schedule 141 T5013SCH2 ARCHIVED- T5013SCH2- Charitable Donations, Gifts, and Political Contributions- Schedule 2 T5013SCH5 ARCHIVED- T5013SCH5- Allocation of Salaries and Wages, and Gross Revenue for Mulitple Jurisdictions T5013SCH50 ARCHIVED- T5013SCH50- Reconciliation of Partner's Capital Account- Schedule 50 T5013SCH52 ARCHIVED- T5013SCH52- Partnership That Allocated Renounced Resource Expenses to Their Members T5013SCH6 ARCHIVED- T5013SCH6- Summary of Dispositions of Capital Property- Schedule 6 T5013SCH8 ARCHIVED- T5013SCH8- Partnership's Capital Cost Allowance Schedule- Schedule 8 T5013SCH9 ARCHIVED- T5013SCH9- Affiliated Corporations, Partnerships, Partners or Trusts T5013SUM ARCHIVED- T5013SUM- Partnership Information Return T541 ARCHIVED- T541- Forward Averaging Tax Calculations- Deceased Individuals T549 ARCHIVED- T549- New Brunswick Small Business Corporate Tax Reduction T572 ARCHIVED- T572- Yukon Manufacturing and Processing Profits Tax Credit- Rev_95 T581 ARCHIVED- T581- Forward-Averaging Tax Credits for yyyy T623 ARCHIVED- T623- Saskatchewan Manufacturing and Processing Profits Tax Reduction yyyy and Subsequent Years- rev_95 T626 ARCHIVED- T626- Overseas Employment Tax Credit T657 ARCHIVED- T657- Calculation of Capital Gains Deduction for YYYY T661 ARCHIVED- T661- Claim for Scientific Research and Experimental Development (SR&ED) Carried Out in Canada T666 ARCHIVED- T666- British Columbia Scientific Research and Experimental Development Tax Credit T691 ARCHIVED- T691- Alternative Minimum Tax T691a ARCHIVED- T691A- Minimum Tax Supplement- Multiple Jurisdictions T70 ARCHIVED- T70- Saskatchewan Royalty Tax Rebate Calculation (Corporation) T700 ARCHIVED- T700- Saskatchewan New Small Business Corporate Tax Reduction T701 ARCHIVED- T701- Nova Scotia Corporate Tax Reduction for New Small Businesses- Rev_95 T708 ARCHIVED- T708- Prince Edward Island Small Business Deduction T745 ARCHIVED- T745- Newfoundland New Small Business Deduction T761 ARCHIVED- T761- Calculation of Parts IV.1 and VI.1 Taxes Payable T763 ARCHIVED- T763- Reduction at Dec. 31, yyyy of Refundable Dividend T769 ARCHIVED- T769- Election Under Section 191.2 by an Issuer of Taxable Preferred Shares to Pay Part VI.1 Tax at a Rate of 40% T770 ARCHIVED- T770- Agreement Respecting Liability for Part VI.I Tax T776 ARCHIVED- T776- Statement of Real Estate Rentals T777 ARCHIVED- T777- Statement of Employment Expenses T778 ARCHIVED- T778- Child Care Expenses Deduction for YYYY T78 ARCHIVED- T78- Manitoba Mineral Tax Rebate T79 ARCHIVED- T79- Alberta Royalty Tax Rebate (Individuals) T7B-CORP ARCHIVED- T7B-CORP- Corporation Instalment Guide T800 ARCHIVED- T800- Manitoba Corporate Tax Reduction for New Small Businesses-Rev_95 T81_CORP ARCHIVED- T81(CORP)- British Columbia Royalty and Deemed Income Rebate Calculation and Application (corporations) T81_IND ARCHIVED- T81(IND)- British Columbia Royalty and Deemed Income Rebate (Individuals) T82 ARCHIVED- T82- Saskatchewan Royalty Tax Rebate T85 ARCHIVED- T85- Nova Scotia Research and Development Tax Credit T86 ARCHIVED- T86- Manitoba Manufacturing Investment Tax Credit T87 ARCHIVED- T87- British Columbia Refundable Tax Credit T88 ARCHIVED- T88- BC Mining Exploration Tax Credit (Individuals) T89 ARCHIVED- T89- Alberta Stock Savings Plan Tax Credit T921 ARCHIVED- T921- Calculation of Unused Part VI Tax Credit and Unused Part I Tax Credit T936 ARCHIVED- T936- Calculation of Cumulative Net Investment Loss (CNIL) to December 31, YYYY T962 ARCHIVED- T962- Calculation of Unused Part 1.3 Tax Credit and Unused Surtax Credit Tl11A ARCHIVED- TL11A- Tuition and Education Amounts Certificate- University Outside Canada Tl11B ARCHIVED- TL11B- Tuition Fees Certificate- Flying School or Club Tl11C ARCHIVED- TL11C- Tuition and Education Amounts Certificate- Commuter to the United States Tl11D ARCHIVED- TL11D- Tuition Fees Certificate- Educational Institutions Outside Canada for a Deemed Resident of Canada Tl2 ARCHIVED- TL2- Claim for Meals and Lodging Expenses TX19 ARCHIVED- TX19- Asking for a Clearance Certificate T5013-INST ARCHIVED- T5013-INST Statement of partnership income- Instructions for Recipient RC7191-ON ARCHIVED- RC7191-ON- GST191 Ontario Rebate Schedule T2SCH150 ARCHIVED- T2SCH150- Net Income (loss) for Income Tax Purposes for Life Insurance Companies Report a problem or mistake on this page Thank you for your help! ...

The JITSIC offers a platform to enable its members to collaborate within the legal framework of effective bilateral and multilateral conventions and tax information exchange agreements—sharing their experience, resources, and expertise to tackle the common issues they face. ... Canada is well engaged in dispute resolution and the implementation of BEPS Action 14 that provides for a minimum standard on resolving matters under the mutual price agreement procedures contained in the OECD Model Tax Convention. ...

"In trust for" accounts 5.56 Many financial institutions open accounts under an "in trust for" (ITF) convention but there is no consistent industry approach to ITF account naming conventions. ... The financial institution opens the account using the ITF naming convention. ... If a tax convention exists between Canada and jurisdiction X and its application resulted in Sandro only being considered a resident of Canada for purposes of the convention, Sandro need only certify to his Canadian financial institution that he is a resident of Canada for tax purposes. ...

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 Rebate of the GST/HST, 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 If you are filing your GST/HST return electronically, enter this total on line 108. ...