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Agreement Between Competent Authorities Regarding Article 12 (Royalties) of the Convention between Canada and France Competent authorities from Canada and France have reached an agreement regarding the exemption for royalties in respect of cultural motion picture films arising in one of the two countries and paid to a resident of the other country, as provided for in paragraph 4 of Article 12 of the Convention Between Canada and France for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion With Respect to Taxes on Income and on Capital (the Convention). Paragraph 4 of Article 12 of the Convention provides specific provisions regarding royalties paid for motion pictures that are defined under Canadian and French domestic law and regulations. These laws and regulations have continued to change, but the principles of the Convention have not. ...

Changes to the Taxation of Social Security Benefits for Residents of Certain Countries with Which Canada has an Income Tax Convention There has been a change in policy regarding the taxation of Canadian social security benefits paid to residents of the tax treaty countries listed below for the purpose of the Part XIII tax and Old Age Security benefits recovery tax. ... This table lists the countries with which Canada has an Income Tax Convention affected by the change in policy and the applicable revised Part XIII tax rates Tax Treaty Country Periodic Pension Payments- CPP and QPP Periodic Pension Payments- OAS Bangladesh 15% 15% Bulgaria 15% 15% Cyprus 1 15% 15% Dominican Republic 18% 18% Senegal 2 15% 15% Tanzania 15% 15% Trinidad & Tobago 15% 15% Note 1 Under the Canada-Cyprus Income Tax Convention, periodic and lump sum pensions (including OAS benefits, periodic CPP/QPP and lump-sum death benefits) paid to a resident of Cyprus may be taxed in Canada but only to the extent that the total pension payments from Canada in the year exceed $10,000 or its equivalent in Cyprus pounds. ... Note 2 Under the Canada-Senegal Income Tax Convention, periodic pensions (including CPP/QPP and OAS benefits) paid to a resident of Senegal may be taxed in Canada, but only to the extent that the total periodic pension payments from Canada in the year exceed $12,000 or its equivalent in Senegalese currency. ...

Pending updates to IC76-12, Applicable rate of part XIII tax on amounts paid or credited to persons in countries with which Canada has a tax convention related to forms NR301, NR302, and NR303 The following information will replace paragraphs 4, 5, 9, and 11. ... Amounts exempt under Article XXI of the Canada – United States Tax Convention A pension plan or a religious, scientific, literary, educational, or charitable organization may be exempt from tax on certain income under Article XXI of the Canada – United States Tax Convention. ... Organizations- Under Article XXI of the Canada – United States Tax Convention. ...

Convention expenses You can deduct the cost of attending up to two conventions a year. ... The convention organizer may not show these amounts separately on your bill. ... Example Cathy attended a two-day convention in May 2023 that cost her $600. ...

Tax Convention- Agreement between Competent Authorities on the interpretation of Article VII (Business Profits) On June 26, 2012, the competent authorities of Canada and the United States entered into the following agreement: The competent authorities of the United States and Canada hereby enter into the following agreement regarding the application of Article VII (Business Profits) of the Convention between Canada and the United States of America with Respect to Taxes on Income and on Capital done at Washington on September 26, 1980, as amended by the Protocols done on June, 1983, March 28, 1994, March 17, 1995, July 29, 1997, and September 17, 2007 (the “Convention”) in view of the agreed understanding set out in paragraph 9 of the Second Exchange of Notes to the Fifth Protocol to the Convention and annexed to the Convention as Annex B. This agreement is entered into under paragraph 3 of Article XXVI (Mutual Agreement Procedure) of the Convention. ... The competent authorities of the United States and Canada therefore agree that, under paragraph 9 of Annex B of the Convention, Article VII of the Convention is to be interpreted in a manner entirely consistent with the full AOA as set out in the Report. ...

The program provides GST/HST rebates to convention sponsors, organizers and exhibitors, for the GST/HST paid on certain properties and/or services used during conventions held in Canada In certain cases, a rebate may also be available for Quebec sales tax (QST) paid on purchases for a foreign convention. ... Rebate eligibility You may be eligible for a rebate under the FCTIP if you are: A sponsor of a foreign convention An organizer of a foreign convention and you are not registered for the GST/HST A non-resident exhibitor at any convention and you are not registered for the GST/HST Learn more: GST/HST and QST rebate for sponsors of foreign conventions, organizers of foreign conventions and non-resident exhibitors. ... Paying or crediting a GST/HST rebate to a client If you are a GST/HST registrant, you can choose to pay or credit the rebate amount payable under the FCTIP if one of the following applies to you: You are an organizer of a foreign convention and you supply convention facilities and/or related convention supplies to the sponsor of the convention You are an operator of a convention facility who is not an organizer of the foreign convention and you supply convention facilities and/or related convention supplies to either of the following: A sponsor of a foreign convention An organizer of a foreign convention that is not registered for the GST/HST You are not an organizer of the foreign convention and you supply short-term accommodation or camping accommodation to either of the following: A sponsor of a foreign convention An organizer of a foreign convention that is not registered for the GST/HST Canadian suppliers cannot pay or credit the GST/HST and/or the QST to non-resident exhibitors. ...

GST386 Rebate Application for Conventions Download instructions for fillable PDFs You must download the accessible fillable PDF to your computer. ... Download and save the PDF to your computer Open the downloaded PDF in Acrobat Reader 10 or later Fill out this form if you are a sponsor of a foreign convention, or an organizer of a foreign convention that is not registered for GST/HST, or a non-resident convention exhibitor that is not registered for GST/HST and you want to claim the Convention rebate of the GST/HST and QST paid on a convention facility and related convention supplies. ...

Income Tax Convention (1980) Summary policy Date September 3, 2003 Reference number CSP-C14 Key words Canada-U.S. Income Tax Convention (1980) Policy statement The Canada-United States Income Tax Convention (1980) is an agreement that allows residents of the two countries to avoid double taxation on income and on capital. ... Income Tax Convention (1980), Article XXI Page details Date modified: 2003-10-31 ...

Change to withholding rate on dividends in the Canada-Chile Tax Convention Effective January 1, 2000, the withholding rate on direct dividends described in subparagraph 2 (a) of Article 10 of the Canada-Chile Tax Convention has been lowered from 10 percent to 5 percent. This change occurs as a result of the "Most Favoured Nation" provision in the Protocol to the Convention and has been confirmed by Chile. ...

RC4160 Rebate for Tour Packages, Foreign Conventions, and Non-Resident Exhibitor Purchases Notice to the reader This publication was cancelled as of 2016-07-07 and replaced with Foreign Convention and Tour Incentive Program. Last update: 2014-09-26 Complete package: GST115 GST/HST Refund Application for Tour Packages GST386 Rebate Application for Conventions Report a problem or mistake on this page Thank you for your help! ...