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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 IC76-12R8, 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. ...

Requirements for Information Overview Sections 231.2 of the ITA and 289 of the ETA grant the Minister the power to require any person to provide any information or any document for any purpose related to the administration or enforcement of the ITA or Part IX of the ETA, a listed international agreement (including a Tax Information Exchange Agreement (TIEA) or the Multilateral Convention on Mutual Administrative Assistance in Tax Matters), or a tax treaty with another country. ... A Requirement for Information under sections 231.2 of the ITA or 289 of the ETA should be issued in the following three circumstances: information or documents held by a financial institution that relates to a taxpayer or person whose compliance is being verified information or documents requested on behalf of a foreign jurisdiction through a TIEA, a tax treaty, or the Multilateral Convention on Mutual Administrative Assistance in Tax Matters information or documents relating to unnamed person(s), whose compliance is being verified, that are required from any person Footnote 11 who has the information and judicial authorization pursuant to subsections 231.2(3) of the ITA or 289(3) of the ETA has been obtained Requirements for Information under sections 231.2 of the ITA and 289 of the ETA may be considered in other instances on a case-by-case basis after consultation with the respective program within HQ. ... Information requested on behalf of a foreign jurisdiction Specific taxpayer information may be requested by a foreign jurisdiction under a Tax Information Exchange Agreement, a tax treaty, or the Multilateral Convention on Mutual Administrative Assistance in Tax Matters under an Exchange of Information (EOI) provision, and other similar agreements. ...

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. ...

The authority to disclose information to other countries under international tax conventions is delegated to the director general of the International and Large Business Directorate, International, Large Business and Compliance Programs Branch. ...

GST/HST regulations SOR/2016-4, Various GST/HST Regulations, No. 7 (Newfoundland and Labrador – Rebate for Municipalities) GST/HST forms GST59, GST/HST Return for Imported Taxable Supplies, Qualifying Consideration, and Internal and External Charges GST489, Return for Self-Assessment of the Provincial Part of Harmonized Sales Tax (HST) GST494, Goods and Services Tax/Harmonized Sales Tax (GST/HST) Final Return for Selected Listed Financial Institutions GST498, GST/HST Rebate Application for Foreign Representatives, Diplomatic Missions, Consular Posts, International Organizations, Or Visiting Forces Units GST499-1, First Nations Tax (FNT) Schedule GST502, Election and Revocation of Election Between Auctioneer and Principal GST506, Election and Revocation of an Election Between Agent and Principal GST524, GST/HST New Residential Rental Property Rebate Application GST531, Return for Self-Assessment of the First Nations Goods and Services Tax (FNGST) RC1, Request for a Business Number RC1A, Business Number- GST/HST Account Information RC1C, Business Number- Import/Export Account Information RC79, Deposit Advice RC325, Address change request RC4607, GST/HST Pension Entity Rebate Application and Election 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 RC7294, GST/HST and QST Final Return for Selected Listed Financial Institutions RC7301, Request for a Business Number for Certain Selected Listed Financial Institutions RC7301A, Business Number- GST/HST Program Account Information and QST Registration for Selected Listed Financial Institutions GST/HST pamphlets and guides RC2, The Business Number and Your Canada Revenue Agency Program Accounts RC4022, General Information for GST/HST Registrants RC4027, Doing Business in Canada- GST/HST Information for Non-Residents RC4034, GST/HST Public Service Bodies' Rebate RC4036, GST/HST Information for the Travel and Convention Industry RC4049, GST/HST Information for Municipalities RC4058, Quick Method of Accounting for GST/HST RC4064, Disability-Related Information- 2015 RC4070, Information for Canadian Small Businesses RC4081, GST/HST Information for Non-Profit Organizations RC4231, GST/HST New Residential Rental Property Rebate GST/HST notices NOTICE290, Filing Deadline – Reminder to File Form RC4616 Before January 1, 2016 for Existing Section 156 Elections NOTICE291, Kahkewistahaw First Nation Implements the First Nations Goods and Services Tax NOTICE292, Proposed Public Service Bodies' Rebate for Municipalities in Newfoundland and Labrador- Questions and Answers GST/HST technical information bulletins B-032, Expenses Related to Pension Plans (revised) Excise duty forms L63, Licence and Registration Application Excise Act, 2001 Excise duty memoranda EDM3-1-2, Licensed Users 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 GST10- Application or Revocation of the Authorization to File Separate GST/HST Returns and Rebate Application for Branches or Divisions GST44- Election Concerning the Acquisition of a Business or Part of a Business GST70- Election or Revocation of an Election to Change a GST/HST Fiscal Year GST189- General Application for Rebate of GST/HST GST191- GST/HST New Housing Rebate Application for Owner-Built Houses GST191-WS- Construction Summary Worksheet GST288- Supplement to Forms GST189 and GST498 GST524- GST/HST New Residential Rental Property Rebate Application RC145- Request to Close Business Number (BN) Program Accounts RC325- Address change request RC7001-BC- British Columbia Provincial Sales Tax (PST) Transitional New Housing Rebate – Residential Condominiums RC7002-BC- British Columbia Provincial Sales Tax (PST) Transitional New Housing Rebate – Apartment Buildings RC7190-BC- GST190 British Columbia Rebate Schedule RC7191-BC- GST191 British Columbia Rebate Schedule RC7524-BC- GST524 British Columbia Rebate Schedule GST/HST notices Notice269- For discussion purposes only – Draft GST/HST Memorandum 3.7, Natural Resources Notice270- Elimination of the HST in British Columbia in 2013 – Questions and Answers Notice271- Filing a First Nations Tax (FNT) Schedule (Form GST499/Form GST499-1) Notice272- Harmonized Sales Tax – Questions and Answers on Proposed Enhancements to the British Colombia New Housing Rebates and New Residential Rental Property Rebates Notice273- GST/HST Rulings Service – Eligibility of Tours under the Foreign Convention and Tour Incentive Program GST/HST Info sheets GI-125- Direct Selling Industry – The Alternate Collection Method for Approved Direct Sellers and Approved Distributors GI-126- Direct Selling Industry – The Alternate Collection Method for Independent Sales Contractors GST/HST guides RC4028- GST/HST New Housing Rebate RC4033- General Application for GST/HST Rebates RC4100- Harmonized Sales Tax and the Provincial Motor Vehicle Tax RC4231- GST/HST New Residential Rental Property Rebate RC4409- Keeping Records RC4420- Information on CRA – Service Complaints GST/HST Policy Statements P-202- Gift Certificates GST/HST memoranda 8-2- General Restrictions and Limitations (modification) 8-3- Calculating Input Tax Credits 8-6- Input Tax Credits for Holding Corporations and Corporate Takeovers (modification) Excise duty forms B270- Excise duty return – Non-Licensee Excise duty memoranda EDM1-1-2- Regional Excise Duty Offices All GST/HST, Excise Duty, and Excise Taxes and Special Levies publications can be found on the CRA Web site at www.cra.gc.ca/gsthsttech, at www.cra.gc.ca/etsl, and at www.cra.gc.ca/exciseduty. ...

IT123R6 ARCHIVED- Transactions Involving Eligible Capital Property IT124R6 ARCHIVED- Contributions to Registered Retirement Savings Plans IT125R4 ARCHIVED- Dispositions of Resource Properties IT126R2 ARCHIVED- Meaning of 'Winding up' IT129R ARCHIVED- Lawyers' trust accounts and disbursements IT131R2 ARCHIVED- Convention expenses IT137R3 ARCHIVED- Additional tax on certain corporations carrying on business in Canada IT137R3SR ARCHIVED- Additional Tax on Certain Corporations Carrying on Business in Canada IT140R3 ARCHIVED- Buy-sell agreements IT141R-CONSOLID ARCHIVED- Clergy Residence Deduction IT142R3 ARCHIVED- Settlement of debts on the winding-up of a corporation IT143R3 ARCHIVED-Meaning of Eligible Capital Expenditure IT146R4 ARCHIVED- Shares Entitling Shareholders to Choose Taxable or Capital Dividends IT149R4 ARCHIVED- Winding-up Dividend IT152R3 ARCHIVED- Special reserves- Sale of land IT153R3 ARCHIVED- Land Developers- Subdivision and Development Costs and Carrying Charges on Land IT154R ARCHIVED- Special reserves IT155R3 ARCHIVED- Exemption from non-resident tax on interest payable on certain bonds, debentures, notes, hypothecs or similar IT155R3SR ARCHIVED- Exemption from non-resident tax on interest payable on certain bonds, debentures, notes, hypothecs or similar obligations IT158R2 ARCHIVED- Employees' professional membership dues IT159R3 ARCHIVED- Capital debts established to be bad debts IT167R6 ARCHIVED- Registered Pension Funds or Plans- Employee's Contributions IT168R3 ARCHIVED- Athletes and players employed by football, hockey and similar clubs IT170R ARCHIVED- Sale of property- When included in income computation IT173R2 ARCHIVED- Capital gains derived in Canada by residents of the United States IT173R2SR ARCHIVED-Capital Gains Derived in Canada by Residents of the United States IT176R2 ARCHIVED- Taxable Canadian property- Interests in and options on real property and shares IT177R2-CONSOLID ARCHIVED- Permanent Establishment of a Corporation in a Province IT184R ARCHIVED- Deferred cash purchase tickets issued for grain IT187 ARCHIVED- Customer lists and ledger accounts IT188R ARCHIVED- Sale of accounts receivable IT188RSR ARCHIVED- Special Release: Sale of Accounts Receivable IT189R2 ARCHIVED- Corporations used by practicing members of professions IT195R4 ARCHIVED- Rental Property- Capital Cost Allowance Restrictions IT200 ARCHIVED- Surface rentals and farming operations IT201R2 ARCHIVED- Foreign Tax Credit- Trusts and Beneficiaries IT202R2 ARCHIVED- Employees' or workers' compensation IT206R ARCHIVED- Separate businesses IT209R ARCHIVED- Inter-vivos gifts of capital property to individuals directly or through trusts IT209RSR ARCHIVED- Inter-Vivos Gifts of Capital Property to Individuals Directly or Through Trusts IT210R2 ARCHIVED- Income of Deceased Persons- Periodic Payments and Investment Tax Credit IT211R ARCHIVED- Membership dues- Associations and societies IT212R3 ARCHIVED- Income of Deceased Persons- Rights or Things IT212R3SR ARCHIVED- Special Release: Income of Deceased Persons- Rights or Things IT218R ARCHIVED- Profits, capital gains and losses from the sale of real estate, including farmland and inherited land and conversion of real estate from capital property to inventory and vice versa IT226R ARCHIVED- Gift to a charity of a residual interest in real property or an equitable interest in a trust IT231R2 ARCHIVED- Partnerships- Partners not dealing at arm's length IT232R3 ARCHIVED- Losses- Their Deductibility in the Loss Year or in Other Years IT234 ARCHIVED- Income of Deceased Persons- Farm Crops IT238R2 ARCHIVED- Fees paid to investment counsel IT242R ARCHIVED- Retired Partners IT243R4 ARCHIVED- Dividend Refund to Private Corporations IT244R3 ARCHIVED- Gifts by Individuals of Life Insurance Policies as Charitable Donations IT257R ARCHIVED- Canada Council Grants IT259R4 ARCHIVED- Exchange of Property IT261R ARCHIVED- Prepayment of rents IT262R2 ARCHIVED- Losses of Non-Residents and Part-Year Residents IT264R ARCHIVED- Part Dispositions IT264RSR ARCHIVED- Part dispositions IT267R2 ARCHIVED- Capital Cost Allowance- Vessels IT268R3 ARCHIVED- Inter vivos transfer of farm property to child IT268R3SR ARCHIVED- S.R. ...

Under the auspices of the FTA, JITSIC-participating countries operate under a legal framework of bilateral and multilateral conventions and tax information exchange agreements to share experience, resources, and expertise to tackle common tax evasion and avoidance issues. ...

If you are a landed immigrant or Convention refugee, you should apply as soon as possible after you and your child arrive in Canada. ...

Under the auspices of the FTA, JITSIC-participating countries operate under a legal framework of bilateral and multilateral conventions and tax information exchange agreements to share experience, resources, and expertise to tackle common tax evasion and avoidance issues. ...