Search - convention

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

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

These obligations stem, among others, from the Income Tax Act, Excise Tax Act, the Access to Information Act, the Privacy Act, the Canada Pension Plan and tax conventions. ...

The Director of CASD is supported by a division of approximately 50 employees structured as follows: Four Transfer Pricing MAP/APA sections consisting of 36 tax and economics specialists, working exclusively on MAP and APA cases concerning resolution of double taxation (attribution/allocation cases); One MAP Technical section consisting of 9 tax and legal specialists, working exclusively on non-transfer pricing MAP cases (other cases concerning taxation not in accordance with a convention); One Program Support section consisting of 5 employees working on procedural, reporting, monitoring and other program-related functions. ...

This principle is articulated by the Organisation for Economic Co-operation and Development (OECD) in Article IX of the OECD Model Convention on Income and Capital and is the international consensus approach to transfer pricing determination for member countries of the OECD. ...

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. ...

Canada has also recently ratified the multilateral Convention on Mutual Administrative Assistance in Tax Matters, which further expands our international information sharing network. ...

The CRA’s rulings and interpretations of Canada’s income tax laws are based on the Income Tax Act, the Income Tax Regulations, all related statutes, and the Income Tax Conventions which Canada has with other countries. ...

Income Tax Convention (1980), CSP-C14 Canadian registered charities carrying on activities outside Canada, CG-002 foreign, direction and control, conduit, intermediary, joint venture, co-operative, contractor Capital fund, CSP-C15 enduring property Capital gains reduction and capital gains pool Case law, CSP-C08 court decisions Cause-related marketing receipt, fundraising, advantage, intention, de minimis Cemeteries, CSP-R17 religion, burial, registration, apply Change bylaws governing document Change legal status governing document Change organization's designation change, T2095, charitable organization, public foundation, private foundation Change organization's fiscal period end Change organization's legal name Change public contact information or addresses Change purposes and activities statement of activities, governing document Charitable activities Charitable organizations outside Canada that have received a gift from Her Majesty in right of Canada, CG-015 (archived) qualified donee, QD Charitable purposes objects, apply, registration, poverty, education, religion, other purposes beneficial to the community Charitable purposes and activities that benefit youth, CG-020 apply, registration, young, at-risk, health, sport Charitable remainder trust, CSP-C02 planned giving, life interest, receipt Charitable work and ethnocultural groups- information on registering as a charity, CG-003 apply, multiculturalism, multi-ethnic, immigrant Charities and giving glossary definition Charities information sessions Charities Program Update- 2013 Charities Program Update- 2014 Charities Program Update- 2015 Charities video gallery Charity law, CSP-D16 Charity's address, CPC-015 receipt Checklist: How to protect your charity against terrorist abuse foreign, terrorism Checklists for charities Clarifying the rules governing charities' political activities: consultation process 2016 to 2017 political activities Club, CSP-C17 service, registration Collection, CSP-C26 taxes, penalties, compliance Community economic development activities and charitable registration, CG-014 apply, CED Complaints or concerns about registered charities (Report suspected non-compliance) compliance, lead Completing the registered journalism organization information return, T1000-2 RJO, T1000-1, T1000-2, T1000-3, T1000-4, guide Completing the registered charity information return, T4033 T3010, guide Completing the tax return where registration of a charity is revoked, RC4424 revocation, winding-up period, re-registration, guide, T2046 Compliance and audits sanctions Compliance for other qualified donees QD Compliance for registered journalism organizations RJO, registered journalism organization, QCJO Compliance within the charitable sector outreach, client service, audit, compliance, education, revocation Computer-generated official donation receipts, CPS-014 Computer-generated receipts Confidentiality- public information, CG-008 Consequences of improper receipting incorrect, penalty Consequences of not meeting the obligations of registration (non-compliance) education letter, compliance agreement, sanction, revocation Consequences of revocation Constitutions governing document Contact the Charities Directorate client service, telephone, address, fax, leads, comments, complaints, about Contribution to a political party, CSP-C05 receipt Control of corporation, CSP-C28 foundation Co-operative, CSP-C18 apply, registration Correcting or replacing official donation receipts error, incorrect, lost Court decisions compliance Create an application document checklist apply Crown (agent, corporation), CSP-C21 Crown (federal, provincial), CSP-C22 Cy-près (gift by will), CSP-C23 Debt, CSP-D06 foundation Deemed expenditure, CSP-D08 Deemed fair market value rule receipt, FMV, gift in kind, non-cash gift Describing your activities apply, registration Determining fair market value of non-cash gifts gift, FMV, receipt, advantage, appraisal, gift in kind DG Speech: National Charity Law Symposium- May 2012 Director general DG Speech: National Charity Law Symposium- May 2013 Director general DG Speech: National Charity Law Symposium- May 2014 Director general DG Speech: National Charity Law Symposium- May 2015 Director general Direct designation, CSP-D09 enduring property, life insurance policy Directors/Trustees, CSP-D10 Disaster or emergency relief apply, registration Disaster relief, CSP-D13 apply, registration Disbursement quota calculation DQ, spending requirement Disbursement quota calculation- prior to Budget 2010 DQ, spending requirement Disbursement quota shortfalls & excesses DQ, spending requirement Disposition of property, CSP-P19 disposition, capital gain Dissolution clause, CSP-D15 governing document Distinction between self-help and members' groups, CPS-016 apply, registration Does a registered charity have to issue official donation receipts for gifts it receives? ...

Qualifying retirement plan For purposes of the Canada-United States tax convention, a United States qualifying retirement plan is a plan that is generally exempt from income tax in the United States and is operated primarily to provide pension or retirement benefits. ...