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Rebates for eligible tour packages and accommodation Under the Foreign Convention and Tour Incentive Program (FCTIP), some non-resident persons such as tour operators and sponsors of foreign conventions are entitled to a rebate of, or relief from, the GST paid on eligible property and services supplied in Canada. ...

For income tax purposes, the terms "resident" and "carrying on business" are defined in the Income Tax Act, and the term "permanent establishment" is defined in the tax conventions that Canada has entered into with other countries. 25. ... The CRA has put in place an APA program to assist Canadian taxpayers in determining transfer prices acceptable for the purposes of the Income Tax Act, and when applicable, the various international tax conventions Canada has with foreign governments. ...

McCauley spent more than 30 years managing hotels and convention centres from Victoria to St. ... During that time, he served on many volunteer boards including as Vice President of the Burnaby Board of Trade and Vice Chair of the Avalon Convention and Visitors Bureau. ...

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You have to withhold income tax of 25% (or the percentage established under a tax convention or agreement) on amounts you paid or credited to non-residents. ... For more information, 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. ... Guides and other publications T4012, T2 Corporation – Income Tax Guide T4013, T3 Trust Guide T4061, NR4 – Non-Resident Tax Withholding, Remitting and Reporting T4091, T5008 Guide- Return of Securities Transactions Income tax folios S5-F1-C1, Determining an Individual's Residence Status Information circulars IC07-1, Taxpayer Relief Provisions IC71-9, Unclaimed Dividends IC76-12, Applicable Rate of Part XIII Tax on Amounts Paid or Credited to Persons in Countries with Which Canada Has a Tax Convention IC77-16, Non-Resident Income Tax IC82-2, Social Insurance Number Legislation that Relates to the Preparation of Information Slips IC97-2, Customized Forms Interpretation bulletins IT-66, Capital Dividends IT-67, Taxable Dividends from Corporations Resident in Canada IT-88, Stock Dividends IT-149, Winding-up Dividend IT-396, Interest Income IT-448, Dispositions – Changes in Terms of Securities (and its Special Release) IT-531, Eligible Funeral Arrangements Appendix E – Income Tax Act references You may find these references for the following topics helpful when using this guide. ...

La version française de cette publication est intitulée Guide des conventions de retraite. ... However, if the payments qualify as "periodic pension payments," the provisions of an income tax convention or agreement between Canada and another country may provide for a reduced rate of Part XIII tax on the payments. For more information about non-resident income tax, the treaty countries, and treaty rates, see the following publications: T4061, NR4 – Non-Resident Tax Withholding, Remitting, and Reporting IC76-12R6, Applicable rate of Part XIII tax on amounts paid or credited to persons in countries with which Canada has a tax convention IC77-16R4, Non-Resident Income tax Note If you bought an interest in an RCA from a non-resident, you have to withhold income tax at a rate of 25% of the price you paid. ...

You have to withhold income tax of 25% (or the percentage established under a tax convention or agreement) on amounts you paid or credited to non-residents. ... For more information, see Information Circular IC76-12R, 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 IC77-16R, Non-Resident Income Tax. ... Guides T4012, T2 Corporation – Income Tax Guide T4013, T3 Trust Guide T4061, NR4 – Non-Resident Tax Withholding, Remitting and Reporting T4091, T5008 Guide- Return of Securities Transactions Income tax folios S3-F2-C1, Capital Dividends S5-F1-C1, Determining an Individual's Residence Status Information circulars IC07-1R, Taxpayer Relief Provisions IC71-9R, Unclaimed Dividends IC76-12R, Applicable Rate of Part XIII Tax on Amounts Paid or Credited to Persons in Countries with Which Canada Has a Tax Convention IC77-16R, Non-Resident Income Tax IC82-2R, Social Insurance Number Legislation that Relates to the Preparation of Information Slips IC97-2R, Customized Forms Interpretation bulletins IT-67R, Taxable Dividends from Corporations Resident in Canada IT-88R, Stock Dividends IT-149R, Winding-up Dividend IT-396R, Interest Income IT-448, Dispositions – Changes in Terms of Securities (and its Special Release) IT-531, Eligible Funeral Arrangements Appendix E – Income Tax Act references You may find these references for the following topics helpful when using this guide. ...

For more information about rates of non-resident withholding tax for the various countries or regions that Canada has a tax treaty with, go to Non-resident tax calculator, see Information Circular IC76-12R8, Applicable rate of part XIII tax on amounts paid or credited to persons in countries with which Canada has a tax convention, or contact the CRA. ... If you received employment income from a Canadian resident for work you performed in another country or region in 2024 You have to report it on your return only if, under the terms of an agreement or convention between Canada and that country or region, the employment income is exempt from tax in that other country or region. ... Tax treaties Canada has tax conventions, agreements, and arrangements (commonly referred to as tax treaties) with many countries and regions. ...

You have to withhold income tax of 25% (or the percentage established under a tax convention or agreement) on amounts you paid or credited to non-residents. ... For more information, see Information Circular IC76-12R8, Applicable rate of part XIII tax on amounts paid or credited to persons in countries with which Canada has a tax convention. ... Guides T4012, T2 Corporation – Income Tax Guide T4013, T3 Trust Guide T4061, NR4 – Non-Resident Tax Withholding, Remitting and Reporting T4091, T5008 Guide- Return of Securities Transactions Income tax folios S3-F2-C1, Capital Dividends S5-F1-C1, Determining an Individual's Residence Status Information circulars IC07-1R1, Taxpayer Relief Provisions IC71-9R, Unclaimed Dividends IC76-12R8, Applicable rate of part XIII tax on amounts paid or credited to persons in countries with which Canada has a tax convention IC82-2R2, Social Insurance Number Legislation that Relates to the Preparation of Information Slips IC97-2R20, Customized Forms Interpretation bulletins IT-88R2, Stock Dividends IT-149R4, Winding-up Dividend IT-396R, Interest Income IT-448, Dispositions – Changes in Terms of Securities (and its Special Release) IT-531, Eligible Funeral Arrangements Appendix E – Income Tax Act references You may find these references for the following topics helpful when using this guide. ...

This applies unless the amount relates to a period throughout which the individual was not resident in Canada, and is either: not attributable to performing duties or employment in Canada; or exempt from income tax in Canada by reason of a tax convention. ...