Search - convention

., ski, golf course, waterparks), waterpark designing and planning Lawn and garden equipment and supplies stores 444200 Other retail stores Sales retailing lawn and garden equipment and supplies Leather and allied product 316000 Manufacturing Manufacturing manufacturing leather and allied products Lessors of non-financial intangible assets (except copyrighted works) 533110 Finance, insurance, or real estate Services brand-name owners, franchises, selling or licensing, intellectual property holders (except copyright), inventors, self-employed, mineral rights, selling and leasing, non-financial intangible assets leasing, oil royalty holders, patent buying and licensing, patent holders, patent leasing, patent owners, trademark copyright licensing, trademark holders, trademark lessors, trademark owners Lessors of non-residential buildings (except mini-warehouses) 531120 Finance, insurance, or real estate Services operators of arenas, auditorium rental or leasing, banquet halls or rooms, without own catering staff, rental, commercial property rental or leasing, concert hall operation, convention facilities, rental only, dance hall rental or leasing, exhibition hall, operating, flea market space renting, garages, do-it-yourself, indoor soccer dome facility rental, landlords of commercial and industrial buildings, leasing non-residential buildings, leasing of commercial space, lessors of piers, docks and associated buildings and facilities, meeting hall operating, motor vehicle repair space, rental, non-residential buildings, operators, office and desk space, rental service, office and other commercial building rental and leasing, operation of non-residential properties on own account, operators of commercial and industrial buildings, real estate investment trusts (REITs), operating non-residential buildings (except mini-warehouses), real estate operating, non-residential buildings, reception hall rental or leasing, rental of theatres, auditoriums, rental operation of commercial buildings, retail establishments, property operation only, shopping centre operating, shopping centres, property operation only, stadium operating, subcontracting operation of non-residential properties to a third party, subleasing non-residential building, subleasing of non-residential buildings (except mini-warehouses) to others, theatre buildings (ownership and operation), theatre, real estate operation Lessors of other real estate property 531190 Finance, insurance, or real estate Services real estate investment trusts (REITs), operating real estate other than buildings, lessors of agricultural properties, agricultural property rental, airport leasing, farm rental, industrial park operating, lessors of property (except railroad, buildings or mobile home sites), lessors of railroad property, mining property leasing, mobile home park operating, operators of mobile home sites, leasing (if lessors) oil and gas rights, lessors of oil properties, operators of "permanent" trailer sites, lessors of public utility property, railroad property leasing Lessors of social housing projects 531112 Finance, insurance, or real estate Services housing for low income elderly, operation of social housing projects by private, non-profit housing corporations, operation or funding of social housing projects by non-profit government entities, operators of social housing projects Limited-service eating places 722512 Accommodation, food, or beverage Services bakery products, selling for immediate consumption, box lunch service, box lunch stands, cafeterias, public, carry-out restaurants, chinese food take out restaurant, coffee shops, coffee store (with beverage and/or food service), concession in a drive in, concession stands, prepared food (e.g., airports, sports arenas), dairy bars-retail, doughnut shops, drive-in restaurants, fast food concession, fast food restaurant, drive-in, fast food restaurants, fish and chips, take-out, food bars, food court, food, take-out services, fried chicken, take-out, frozen custard stands, hamburger stand, hot dog stands, ice cream parlour, ice cream stand, limited-service restaurant, limited-service restaurant, licensed, lunch bar, muffins produced and sold at location, muffins, coffee shop, pastries, offering a variety of food items or offering specialty snacks or non-alcoholic beverages, orange juice stand, pizzerias, pizza take-out, pretzel or bagel shops, for consumption on the premises, refreshment booths or stands, refreshment room, restaurant, fast food outlet, sandwich bar or shop, snack bar, soft drink stand, soup and sandwich shop, submarine sandwich shops, take-out food, chicken, take-out food, submarines, take-out restaurants, take-out service, prepared food (except caterers and mobile food services) Limousine service 485320 Transportation or storage Services automobile rental or for hire with driver (except taxicab), hearse or limousine rental with driver, limousine service (except scheduled) Local messengers and local delivery 492200 Transportation or storage Services providing messenger and delivery services of small parcels within a single urban area. ... These establishments may also retail used sporting goods, and provide repair services Sports stadiums and other presenters with facilities 711319 Entertainment or recreation Services air show promoters, with facilities, fair organizers, agricultural, horse show, promoting and presenting sports tournaments, sports organizers and operators, sports stadiums or arenas, promoting events, stadium or arena operators, wrestling Structural steel and precast concrete contractors 238120 Construction Construction balconies, precast, installation, products prestressed, placement, contractors, curtain wall, precast, erecting structural steel, iron work, structural, metal storage tank erection, placing and tying reinforcing rods, construction, framing, precast concrete panels, slabs or forms, pre-stressed beams, slabs or other components, rebars (deformed steel bars reinforcement), mesh and cage, siding, stairs Supermarkets and other grocery (except convenience) stores 445110 Food or beverage store Sales corner, federated co-op association, retail, food freezer plan, groceries (except direct sellers), food markets, general store (primarily food), grocery stores, with or without fresh meat, retailing a range of non-food, such as household paper products, toiletries and non-prescription drugs, supermarkets, grocery Support activities for air transportation 488100 Transportation or storage Services specialized services to the air transport industry Support activities for animal production 115210 Agricultural or animal Services animal husbandry service, judging, pedigree, semen collection, production and storage services, artificial insemination, pet and small animal, caponizing, catching poultry, with no hauling, cattle dehorning and hoof trimming cattle registration, chick sexing, cleaning poultry houses, corral and feedlot cleaning, dairy herd improvement associations, egg grading station, fee-based, embryo transplant, agricultural, farm animal specialties breeding, farm management, farriers (horseshoeing), fur pelting, honey straining, horses, boarding (except racehorses), livestock spraying (with insecticide), milk testing for butterfat, pedigree, sheep dipping and shearing, stud, support activities related to raising companion animals, training horses (except racehorses), vaccinating livestock (except by veterinarians), vaccinating pets, wool Support activities for animal production 115210 Livestock farm Farming industry animal husbandry service, judging, pedigree, semen collection, production and storage services, artificial insemination, pet and small animal, caponizing, catching poultry, with no hauling, cattle dehorning and hoof trimming cattle registration, chick sexing, cleaning poultry houses, corral and feedlot cleaning, dairy herd improvement associations, egg grading station, fee-based, embryo transplant, agricultural, farm animal specialties breeding, farm management, farriers (horseshoeing), fur pelting, honey straining, horses, boarding (except racehorses), livestock spraying (with insecticide), milk testing for butterfat, pedigree, sheep dipping and shearing, stud, support activities related to raising companion animals, training horses (except racehorses), vaccinating livestock (except by veterinarians), vaccinating pets, wool Support activities for crop production 115110 Agricultural or animal Services aerial crop dusting service using specialized aircraft, agricultural product sterilization service, artificial nucleation (cloud seeding), bracing and pruning of orchard trees and vines, brush killing service, chemical, chemical dusting and spraying service, crops and plants, chemical treatment of seed and soil for crops, chopping and silo filling, citrus grove, orchard and vineyard management and maintenance, cleaning service, grain, combining, compressing cotton, detasseling, shelling, crop dusting and spraying service, with or without fertilizing, gathering, custom farming (planting and cultivating), contract, disease control for crops, drying of corn, rice, hay, fruits and vegetables, entomological service, agricultural, contractors, farm labour pool (supplies help to farmers), farm produce, fertilizer application service, flax decorticating and retting service, vacuum cooling, fruit or vegetable precooling, apple, strawberry, blueberry, cherry, fumigation, mowing, raking, baling, hulling almonds, filberts, nuts, peanuts, pecans and walnuts, insecticide and weed spraying service, crops and plants, inspection and grading of agricultural products (crop), irradiation of fruits and vegetables, lime spreading service, agricultural, machine harvesting of crops, including grains, fruits and vegetables, moss ginning service, orchard cultivation services (e.g., bracing, planting, pruning, removal, spraying, surgery), picking, hand, packaging service, fresh or farm, dried fruits and vegetables, pollinating, potato curing, seed bed preparation, drilling, processing for propagation, treating, hoeing, ploughing, rototilling, weeding, sorting, grower, support activities production, thinning of crops, mechanical and chemical, threshing, plant, tobacco, tree (except forestry), agriculture Support activities for crop production 115110 Field-crop farm Farming industry aerial crop dusting service using specialized aircraft, agricultural product sterilization service, artificial nucleation (cloud seeding), bracing and pruning of orchard trees and vines, brush killing service, chemical, chemical dusting and spraying service, crops and plants, chemical treatment of seed and soil for crops, chopping and silo filling, citrus grove, orchard and vineyard management and maintenance, cleaning service, grain, combining, compressing cotton, detasseling, shelling, crop dusting and spraying service, with or without fertilizing, gathering, custom farming (planting and cultivating), contract, disease control for crops, drying of corn, rice, hay, fruits and vegetables, entomological service, agricultural, contractors, farm labour pool (supplies help to farmers), farm produce, fertilizer application service, flax decorticating and retting service, vacuum cooling, fruit or vegetable precooling, apple, strawberry, blueberry, cherry, fumigation, mowing, raking, baling, hulling almonds, filberts, nuts, peanuts, pecans and walnuts, insecticide and weed spraying service, crops and plants, inspection and grading of agricultural products (crop), irradiation of fruits and vegetables, lime spreading service, agricultural, machine harvesting of crops, including grains, fruits and vegetables, moss ginning service, orchard cultivation services (e.g., bracing, planting, pruning, removal, spraying, surgery), picking, hand, packaging service, fresh or farm, dried fruits and vegetables, pollinating, potato curing, seed bed preparation, drilling, processing for propagation, treating, hoeing, ploughing, rototilling, weeding, sorting, grower, support activities production, thinning of crops, mechanical and chemical, threshing, plant, tobacco, tree (except forestry), agriculture Support activities for forestry 115310 Natural resource industries Natural resource industries aerial water bombing service, estimating timber, fires using specialized water bombers, forest conservation, fire fighting services (e.g., inspection, prevention, protection), management, patrol, forestry maintenance (e.g., spacing and thinning trees, reforestation, mensuration), log hauling in the forest, without logging, measurement of trees, pest control, silviculture, timber cruising and valuation, tree planting Support activities for mining, and oil and gas extraction 213100 Natural resource industries Natural resource industries mining, quarrying of minerals and for the extraction of oil and gas, exploration for minerals, traditional prospecting methods, such as taking ore samples and making geological observations at prospective sites Support activities for rail transportation 488210 Transportation or storage Services cleaning of rail cars (freight), cleaning railroad ballasts, container loading or unloading service, grain levelling and trimming service, in railroad cars, loading and unloading rail freight cars, locomotives, maintenance of rights-of-way and structures, operating railway terminals and stations, railroad car loading and unloading, railroad car repair shops (except factory rebuilding of rolling stock), railroad terminals, switching services Support activities for road transportation 488400 Transportation or storage Services providing specialized services to trucking establishments, bus operators and other establishments using the road network Support activities for water transportation 488300 Transportation or storage Services providing specialized services to the water transportation industry Surveying and mapping (except geophysical) services 541370 Professions Professions aerial map making, using specialized equipment, surveying (except geophysical), aeronautical charting services, aerotriangulation, cadastral, mapping, cartographic, construction, control, geodesy and global positioning system (GPS), geodetic, geographic information system (GIS) base, quality, geospatial, hydrographic, land, magnetometric survey, map drafting, mapmaking, topographic, oceanic, orthophoto, photogrammetric, seafloor imaging, thematic Tax preparation services 541213 Professions Professions income tax return preparation or compilation services Taxi service 485310 Transportation or storage Services owner-operated taxicabs, taxi dispatching service, taxicab fleet owners, organizations that provide dispatch services regardless of whether drivers are hired, rent their cabs or are otherwise compensated, operation, owner-operator Testing laboratories 541380 Professions Professions acoustics testing services, assaying, automobile proving, ground, biological, calibration and certification, drill tool inspection, service, electrical laboratory, environmental, film badge, fire insurance underwriters' laboratories, food, forensic, gas pipeline, gemologist, geotechnical, hydrostatic, industrial, product, mechanical, metallurgical, non destructive, related facilities, police, pollution, automotive emissions, pressure, production equipment, radiation dosimetry, radon, recreational watercraft safety, seed, soil, activities, on-site, thermal, thermography (heat loss in buildings), underground utility lines (e.g., telephone, cablevision, hydro), locating on contract, vibration, welding, X-ray Textile mills 313000 Manufacturing Manufacturing manufacturing yarn or textile fabrics, or finishing yarn, textile fabrics or clothing Textile product mills 314000 Manufacturing Manufacturing textile products Textile, clothing and footwear 414100 Wholesalers and distributors Wholesalers and distributors wholesaling textiles, clothing, clothing accessories, footwear, piece goods, notions and other dry goods Tile and terrazzo contractors 238340 Construction Construction ceramic tile, installation, finishing (e.g., grinding, polishing, grouting) terrazzo, granite, interior work, mantel, stone, marble, slate, contractors, mosaic flooring, pouring, setting, laying Timber tract operations 113110 Natural resource industries Natural resource industries forestry farms, timber tracts operations, selling standing Transportation equipment 336000 Manufacturing Manufacturing manufacturing equipment for transporting people and goods, road, rail, air and water, complete vehicles, for body and trailer manufacture and for parts, rebuilding equipment and parts are included in the same industry as establishments manufacturing new products Travel agencies 561510 Other Services booking accommodation and transportation for travellers, online travel agency, agencies, information services, planning and arranging Travel arrangement and reservation services 561500 Business Services travel arrangement and reservation services, tourist and travel agencies; travel tour operators and wholesale operators; convention and visitors' bureaus; airline, bus, railroad and steamship ticket offices; sports and theatrical ticket offices; and airline, hotel and restaurant reservation offices Traveller accommodation 721100 Accommodation, food, or beverage Services short-term lodging in facilities such as hotels, motor hotels, resorts, motels, casino hotels, bed and breakfast homes, and housekeeping cottages and cabins, may offer food and beverage services, recreational services, conference rooms and convention services, laundry services, parking and other services Urban transit systems 485110 Transportation or storage Services bus line operation, local, service, urban and suburban, cable cars, city, combination subway, and trolley system, rail, electric street railway transportation, electrical, elevated, light systems, transit, mixed mode, monorail transport, operating fixed routes and schedules, and allowing passengers to pay on a per-trip basis, passenger, stand alone, tramways, aerial Used merchandise stores 453310 Other retail stores Sales dealers, furniture, retail, antique home furnishings, antiques, appliances, used, architectural salvage, book stores, second-hand, books, building materials, china and crockery, household, clothing, consignment store merchandise, curtains and draperies, flea market sales operation permanent stall, glassware, homefurnishing, jewellery, manuscripts, rare, musical instruments, objects of art, phonograph record, retailing, shoe, office, collector's items (e.g., autograph, coins, card, stamps) shops, sporting goods and equipment, video games trading shop Used motor vehicle parts and accessories 415310 Wholesalers and distributors Wholesalers and distributors dismantling of motor vehicle for sale of used parts, automobile merchant wholesalers, recyclers, motorcycle Utility system construction 237100 Construction Construction construction of distribution lines and related buildings and structures for utilities (i.e., water, sewer, petroleum, gas, power, and communication). ...

Income Tax Convention (1980). Capital gains arising from a deemed disposition are taxable in Canada, unless exempt under a specific tax treaty. ... For more information, go to: • IC76-12R8 Applicable rate of part XIII tax on amounts paid or credited to persons in countries with which Canada has a tax convention; • Interpretation Bulletin IT465R, Non-Resident Beneficiaries of Trusts; and • Interpretation Bulletin IT420R3, Non-Residents – Income Earned in Canada. ... A-17.2.7 Additional legislative authority – ITA Additional legislative authority – ITA ITA Reference Subject Matter References Interpretation Bulletin (IT) Information Circular (IC) 34.1(8), (9) Alternative year-end methods 40(2) Choice of property to claim as principal residence Income Tax Folio S1-F3-C2, Principal Residence Form T2091IND-WS, Principal Residence Worksheet Form T2091IND, Designation of a Property as a Principal Residence by an Individual (Other Than a Personal Trust) 56(1)(a) (iii) Death benefit IT508R, Death Benefits 70(1) Computing income IT210R2, Income of Deceased Persons – Periodic Payments and Investment Tax Credit Tax Guide RC4111, Canada Revenue Agency – What to Do Following a Death 70(2) Amounts receivable for rights or things (elections) IT212R3, Income of Deceased Persons – Rights or Things IT234, Income of Deceased Persons – Farm Crops IT278R2, Death of a Partner or of a Retired Partner IT326R3, Returns of Deceased Persons as “Another Person” IT427R, Livestock of Farmers 70(3), (3.1), 69(1.1) Rights or things transferred to beneficiaries IT427R, Livestock of Farmers 70(4) Revocation of election in 70(2) IT212R3, Income of Deceased Persons – Rights or Things 70(5), (5.1), (5.2), (5.3), (5.4) Capital property of a deceased taxpayer: Depreciable and other property IT140R3, Buy-sell agreements IT416R3, Valuation of shares of a corporation receiving life insurance proceeds on death of a shareholder IT313R2, Eligible Capital Property – Rules Where a Taxpayer Has Ceased Carrying on a Business or Has Died IT125R4, Dispositions of Resource Properties IC89-3, Policy Statement on Business Equity Valuations T2SCH6, Schedule 6, Summary of Dispositions of Capital Property 70(6), (6.1), (6.2) Transfers or distribution to spouse or common-law partner or spousal or common-law partner trust: Exception to subsection 70(5) Income Tax Folio S6-F4-C1, Testamentary Spouse or Common-law Partner Trusts IC07-1R1, Taxpayer Relief Provisions 70(7) Special rules for spouse or common-law partner /spousal or common-law partner trusts Income Tax Folio S6-F4-C1, Testamentary Spouse or Common-law Partner Trusts 70(8), (10) Meaning of certain expressions and definitions Income Tax Folio S6-F4-C1, Testamentary Spouse or Common-law Partner Trusts IT349R3, Intergenerational Transfers of Farm Property on Death 70(9), (9.1), (9.2), (9.3), (9.6), (9.8) Tax deferred rollovers on intergenerational transfers of certain farm property IT349R3, Intergenerational Transfers of Farm Property on Death IC07-1R1, Taxpayer Relief Provisions 70(13) Capital cost of certain depreciable property IT349R3, Intergenerational Transfers of Farm Property on Death 70(14) Order of disposal of depreciable property IT349R3, Intergenerational Transfers of Farm Property on Death 72(1) Reserves in the year of death IT152R3, Special reserves – Sale of land IT154R, Special reserves 72(2) Elections by representative for reserves IT152R3, Special reserves – Sale of land Form T2069, Election in Respect of Amounts Not Deductible as Reserves for the Year of Death 80(2)(a), (p), (q) Debt forgiveness rules 104 to 107 These sections apply to the estate and the representative as if the estate was a trust where a trust arrangement is in effect 108(1) Definition of testamentary trust 111(2) Year of death: Net capital losses IT232R3, Losses – Their Deductibility in the Loss Year or in Other Years 118.1(4), (5), (6), (7), (7.1), (8) Gifts of property IT226R, Gift to a charity of a residual interest in real property or an equitable interest in a trust IT288R2, Gifts of Capital Properties to a Charity and Others IT407R4-CONSOLID, Dispositions of Cultural Property to Designated Canadian Institutions 118.2(1), (2) Medical expenses Income Tax Folio S1-F1-C1, Medical Expense Tax Credit Income Tax Folio S1-F1-C2, Disability Tax Credit Income Tax Folio S1-F1-C3, Disability Supports Deduction Tax Guide RC4064, Disability-Related Information 122.5(1), (2) GST credit for T1s Definitions and exceptions 122.62(5) Death of cohabiting spouse or common-law partner and the child tax credit Form RC65, Marital Status Change 150(1)(b) Filing for deceased individuals Tax Guide T4011, Preparing Returns for Deceased Persons 150(4) Death of a partner or proprietor IT278R2, Death of a Partner or of a Retired Partner IT326R3, Returns of Deceased Persons as “Another Person” 159(2) Certificate before distribution IC82-6R12, Clearance Certificate Form TX19, Asking for a Clearance Certificate 159(3) Personal liability of the legal representative IC98-1R8, Tax Collections Policies 159(5) Elections for certain provisions under subsections 70(2), (5), (5.2), and (9.4) IT212R3, Income of Deceased Persons – Rights or Things IT278R2, Death of a Partner or of a Retired Partner Form T2075, Election to Defer Payment of Income Tax, Under Subsection 159(5) of the Income Tax Act by a Deceased Taxpayer’s Legal Representative or Trustee 164(6), (6.1) Application of losses realized upon death to the TD1 of prior years Regulation 1000, Election by a legal representative for property dispositions IC07-1R1, Taxpayer Relief Provisions 212(1)(c) Estate or trust income IT465R, Non-Resident Beneficiaries of Trusts IC76-12R8 Applicable rate of part XIII tax on amounts paid or credited to persons in countries with which Canada has a tax convention 230, 230.1 Books and records retention IC78-10R5, Books and Records Retention/Destruction 248(1) Definition of disposition 248(1) Definition of taxable Canadian property IT420R3, Non-Residents – Income Earned in Canada 248(8) Occurrences as a consequence of death 248(9) Definition of disclaimer and release or surrender Income Tax Folio S6-F4-C1, Testamentary Spouse or Common-law Partner Trusts IT313R2, Eligible Capital Property – Rules Where a Taxpayer Has Ceased Carrying on a Business or Has Died IT349R3, Intergenerational Transfers of Farm Property on Death 248(9.1) How a trust is created Income Tax Folio S6-F4-C1, Testamentary Spouse or Common-law Partner Trusts 248(9.2) Vesting indefeasibly Regulation 204 Filing returns for estates and trusts IT531, Eligible Funeral Arrangements Regulation 206 Legal representatives and others regarding filing of returns Regulation 1001 Annual installments for the deceased taxpayer Page details Date modified: 2023-07-07 ...

Complete Form GST106, Information on Claims Paid or Credited for Foreign Conventions and Tour Packages, and send it to your tax centre at the address shown on your GST/HST return. For more information, see Guide RC4036, GST/HST Information for the Travel and Convention Industry; if you are a registrant organizer of a foreign convention or a convention facility operator, the rebate amount you paid or credited for the convention facility and related convention supplies. Complete Form GST106, Information on Claims Paid or Credited for Foreign Conventions and Tour Packages and send it to your tax centre at the address shown on your GST/HST return. ...

This shift aligns with the United Nations Convention on the Rights of Persons with Disabilities and underscores the need to remove societal barriers to enable full participation for people with disabilities. ... The DAC advocates for this shift, as it aligns with the commitments of the United Nations Convention on the Rights of Persons with Disabilities and allows for a more holistic view of disability beyond a medical diagnosis, while continuing to retain biological aspects of disability that are not purely social in nature. ... Description of the Data As part of the United Nations Convention on the Rights of Persons with Disabilities, Canada collects data to estimate the population of Canadians with disabilities, in an effort to facilitate full participation in society for those individuals. ...

GST/HST forms GST21, Election or Revocation of an Election to Have the Joint Venture Operator Account for GST/HST GST23, Election and Revocation of the Election by a Public Sector Body (Other than a Charity) to Have its Exempt Memberships Treated as Taxable Supplies GST30, Election for Passenger Vehicles or Aircraft to be Deemed to be Used Exclusively in Non-Commercial Activities GST106, Information on Claims Paid or Credited for Foreign Conventions and Tour Packages GST303, Application to Offset Taxes by Refunds or Rebates GST494, Goods and Services Tax/Harmonized Sales Tax (GST/HST) Final Return for Selected Listed Financial Institutions GST497, Election Under the Special Attribution Method for Selected Listed Financial Institutions and Notice of Revocation GST523-1, Non-profit organizations – Government Funding GST528, Authorization to Use an Export Distribution Centre Certificate RC4616, Election or Revocation of an Election for Closely Related Corporations and/or Canadian Partnerships to Treat Certain Taxable Supplies as Having Been Made for Nil Consideration for GST/HST Purposes RC4617, Election and Schedule to a Return for Simplified Reporting of Specified Housing Supplies RC7207-1, QST Rebate Application and Election for Pension Entities that are Selected Listed Financial Institutions for GST/HST Purposes Only RC7294, GST/HST and QST Final Return for Selected Listed Financial Institutions GST/HST guides RC542, Changes affecting your GST/HST return RC4034, GST/HST Public Service Bodies' Rebate GST/HST info sheets GI-172, Public Service Bodies' Rebate for Charities Resident Only in British Columbia GI-173, Public Service Bodies' Rebate for Charities Resident Only in New Brunswick GI-174, Public Service Bodies' Rebate for Charities Resident Only in Newfoundland and Labrador GI-175, Public Service Bodies' Rebate for Charities Resident Only in Nova Scotia GI-176, Public Service Bodies' Rebate for Charities Resident Only in Ontario GI-177, Public Service Bodies' Rebate for Charities Resident Only in Prince Edward Island GI-178, Public Service Bodies' Rebate for Charities Resident in One or More Non participating Provinces GI-179, Public Service Bodies' Rebate for Charities Resident in Two or More Provinces, at Least One of Which Is a Participating Province GI-180, Public Service Bodies' Rebate for Qualifying Non profit Organizations Resident Only in British Columbia GI-181, Public Service Bodies' Rebate for Qualifying Non-profit Organizations Resident Only in New Brunswick GI-182, Public Service Bodies' Rebate for Qualifying Non-profit Organizations Resident Only in Newfoundland and Labrador GI-183, Public Service Bodies' Rebate for Qualifying Non- profit Organizations Resident Only in Nova Scotia GI-184, Public Service Bodies' Rebate for Qualifying Non profit Organizations Resident Only in Ontario GI-185, Public Service Bodies' Rebate for Qualifying Non-profit Organizations Resident Only in Prince Edward Island GI-186, Public Service Bodies' Rebate for Qualifying Non-profit Organizations Resident in One or More Non-participating Provinces GI-187, Public Service Bodies' Rebate for Qualifying Non-profit Organizations Resident in Two or More Provinces, at Least One of Which Is a Participating Province GST/HST memoranda 3.5, Application of GST/HST to Other Taxes, Duties, and Fees 5.3, Exempt Legal Services (revised) 13.2, Rebates – Legal Aid (revised) 16.4, Anti-avoidance Rules (revised) 18.3, GST/HST Relief for: Foreign Representatives, Diplomatic Missions, Consular Posts, International Organizations; and International Bridge and Tunnel Authorities GST/HST notices Notice293, Tla'amin Nation- Ratification of Final Agreement Notice294, Questions and Answers on Simplified Reporting of Specified Housing Supplies Notice295, Questions and Answers on the Proposed GST/HST Treatment of Insulin Pens and Insulin Pen Notice296, Questions and Answers on the Proposed GST/HST Treatment of Intermittent Urinary Catheters Excise forms B200, Excise Tax Return B241, Excise Tax Return- Broker B243, Excise Tax Return- Insured B256, Excise Act, 2001 – Application for Refund B261, Excise Duty Return – Duty Free Shop B262, Excise Duty Return – Excise Warehouse Licensee B263, Excise Duty Return – Licensed User B264, Excise Duty Return – Special Excise Warehouse Licensee B265, Excise Duty Return – Wine Licensee B266, Excise Duty Return – Spirits Licensee B267, Excise Duty Return – Tobacco Licensee B270, Excise Act 2001 – Excise Duty Return- Non-Licensee B271, Excise Duty Return – Tobacco Dealer B284, Election or Revocation of the Election for Semi-Annual Reporting E60, Tobacco Products Export Form E681, Excise Act 2001 – Refund Claim on Exported Tobacco Products K50B, Excise Duty Return- Brewer N10, Excise Act – Application for Refund/Drawback N15, Excise Tax Act – Application for Refund/Rebate N15-1, Excise Tax Act – Application for Refund/Rebate, Supplementary Information XE8, Application for Refund of Federal Excise Tax on Gasoline Excise duty notices EDN23, Issuance of Age and Origin Certificates (revised) EDN32, Federal Excise Stamp Mandatory on Tobacco Products as of July 1, 2012 (revised) EDN41, Budget 2016 – Enhancing Certain Security and Collection Provisions in the Excise Act, 2001 Excise taxes and special levies notices ETSL77, Budget 2016 – Restricting the Relief of Excise Tax on Diesel Fuel and Aviation Fuel Air travellers security charge forms B248, Registration Form Under the Provisions of the Air Travellers Security Charge Act B249, Air Travellers Security Charge Return B254, Air Travellers Security Charge Act – Application for Refund All GST/HST, excise duty and excise taxes and special levies publications can be found on the CRA website at www.cra.gc.ca/gsthsttech, at www.cra.gc.ca/etsl and at www.cra.gc.ca/exciseduty. ...

GST/HST forms GST59, GST/HST Return for Imported Taxable Supplies, Qualifying Consideration, and Internal and External Charges GST111, Financial Institution GST/HST Annual Information Return GST303, Application to Offset Taxes by Refunds or Rebates GST507, Third Party Authorization and Cancellation of Authorization for GST/HST Rebates RC79, Deposit Advice RC145, Request to Close Business Number Program Accounts RC151, GST/HST Credit Application for Individuals Who Become Residents of Canada RC193, Service-Related Complaint RC321, Delegation of Authority RC4288, Request for Taxpayer Relief- Cancel or Waive Penalties or Interest RC4607, GST/HST Pension Entity Rebate Application and Election RC4616, Election or Revocation of an Election for Closely Related Corporations and/or Canadian Partnerships to Treat Certain Taxable Supplies as Having Been Made for Nil Consideration for GST/HST Purposes RC4617, Election and Schedule to a Return for Simplified Reporting of Specified Housing Supplies RC7190-WS, GST190 Calculation Worksheet RC7207, GST/HST Rebate Application and Election for GST/HST and QST Purposes for Pension Entities that are Selected Listed Financial Institutions RC7207-1, QST Rebate Application and Election for Pension Entities that are Selected Listed Financial Institutions for GST/HST Purposes Only RC7291, GST/HST and QST Annual Information Return for Selected Listed Financial Institutions RC7321, Delegation of Authority for Certain Selected Listed Financial Institutions RC7345, Request to Close Business Number Program Accounts for Certain Selected Listed Financial Institutions GST/HST guides RC4022, General Information for GST/HST Registrants RC4027, Doing Business in Canada- GST/HST Information for Non-Residents RC4028, GST/HST New Housing Rebate RC4034, GST/HST Public Service Bodies' Rebate RC4036, GST/HST Information for the Travel and Convention Industry RC4052, GST/HST Information for the Home Construction Industry RC4058, Quick Method of Accounting for GST/HST RC4082, GST/HST Information for Charities RC4231, GST/HST New Residential Rental Property Rebate RC4419, Financial Institution GST/HST Annual Information Return RC7219, GST/HST and QST Annual Information Return for Selected Listed Financial Institutions GST/HST info sheets GI-188, New Brunswick and Newfoundland and Labrador HST Rate Increases – Sales and Rentals of Non-residential Real Property GI-189, New Brunswick and Newfoundland and Labrador HST Rate Increases – Information for Non-registrant Builders GI-190, New Brunswick and Newfoundland and Labrador HST Rate Increases – Sales and Rentals of New Housing GI-191, New Brunswick and Newfoundland and Labrador HST Rate Increases – Stated Price Net of the GST/HST New Housing Rebate GI-192, Prince Edward Island HST Rate Increase – Sales and Rentals of Non-residential Real Property GI-193, Prince Edward Island HST Rate Increase – Information for Non-registrant Builders GI-194, Prince Edward Island HST Rate Increase – Sales and Rentals of New Housing GI-195, Prince Edward Island HST Rate Increase – Stated Price Net of the GST/HST New Housing Rebate GST/HST notices NOTICE300, Déline First Nation Ratification of their Final Self-Government Agreement NOTICE301, Prince Edward Island HST Rate Increase – Questions and Answers on General Transitional Rules for Personal Property and Services NOTICE302, Prince Edward Island HST Rate Increase – Questions and Answers on Housing Rebates and Transitional Rules for Housing and Other Real Property Situated in Prince Edward Island GST/HST policy statements P-255, Late-filed Section 156 Elections and Revocations All GST/HST, excise duty and excise taxes and special levies publications can be found on the CRA website at cra.gc.ca/gsthsttech, at cra.gc.ca/etsl and at cra.gc.ca/exciseduty. ...

The mandate of EOI is to co-ordinate exchanges of information and other related activities with treaty partners in accordance with a tax treaty's Exchange of Information Article, a Tax Information Exchange Agreement (TIEA) or the Convention on Mutual Administrative Assistance in Tax Matters (MAC). ...

a federal or provincial government employee and you were either a resident of Canada just before being posted abroad or you received a representation allowance for 2019 a person working under a Global Affairs Canada assistance program if you were a resident of Canada at any time during the three month period just before you began your duties abroad a member of the Canadian Forces at any time in 2019 a person who, under a tax treaty, agreement, or convention between Canada and another country, is exempt from tax in that other country on 90% or more of your income from all sources because of your relationship to a resident (including a deemed resident) of Canada a dependent child of one of the first four persons described earlier in this section and your net world income in 2019 was not more than the basic personal amount (see line 30000) in Canadian dollars What income should you report? ...

Tax treaties Canada has income tax conventions or agreements (commonly referred to as tax treaties) with the countries that are listed below. ...

Tax treaties – Canada has tax conventions or agreements, commonly known as tax treaties, with many countries. ...