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Personal information obtained pertaining to residents of countries with which Canada has Income Tax Conventions may be shared with those taxing authorities by way of an exchange of information under the appropriate treaty provision. ... Personal information obtained about residents of countries with which Canada has Income Tax Conventions may be shared with those taxing authorities by way of an exchange of information under the appropriate treaty provision. ... Personal information about residents of countries with which Canada has Income Tax Conventions may be shared with those taxing authorities by way of an exchange of information under the appropriate treaty provision. ...

Prince Edward Island Tax Centre Effective July 1 2024, the Prince Edward Island Tax Centre will change its naming convention from the Prince Edward Island Tax Centre to the Atlantic Tax Centre. ... 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. Fill out 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. ...

Qualifying retirement plan – for purposes of the Canada-U.S. tax convention, a United States qualifying retirement plan is a plan that is generally exempt from income tax in the U.S. and is operated primarily to provide pension or retirement benefits. ... For a complete list of qualifying U.S. retirement plans, go to Protocol Amending the Convention Between Canada and the United States of America With Respect to Taxes on Income and on Capital and see paragraph 10. ... However, Canada has entered into income tax conventions or agreements, commonly known as tax treaties, with many countries that allow a deduction on your Canadian income tax and benefit return for some of those contributions. ...

These expenses could include such items as promotion and entertainment outlays and the payment of the expenses of the shareholder-employee's spouse or common-law partner at a business convention. Go to: Income Tax Folio S2-F3-C2, Benefits and Allowances Received from Employment Income Tax Interpretation Bulletin IT131R2, Convention expenses; paragraphs 7 and 8 are cancelled by Income Tax Folio S2-F3-C2, Benefits and Allowances Received from Employment If an amount is treated by a corporation as wages to a shareholder-employee, regardless of the actual payee of the amount, the CRA will consider it to be wages to that employee. ... When a non-resident makes a transfer of property under subsection 85(1) of the ITA, consult the TSO International Audit Section to ensure the provisions of the ITA (for example, section 116 of the ITA- Clearance Certificate) and Income Tax Convention are considered. ...

Note Under proposed changes to the Canada-United States Tax Convention, starting in 1996, you will no longer be taxed in Canada on your U.S. social security benefits. ... Note You cannot deduct contributions you made to pension plans in other countries, with two exceptions: under the Canada-France Income Tax Convention and the Canada-Netherlands Income Tax Convention, you may be able to deduct, under certain circumstances, contributions to a pension plan. ...

Benefits related to the corporation's business activities Benefits made to a shareholder who is also an officer or employee, which relate to the business activities of the corporation or can reasonably be viewed as additional salary, will be taxed under paragraph 6(1)(a).These expenses could include such items as promotion and entertainment outlays and the payment of the expenses of the shareholder-employee's spouse or common-law partner at a business convention. Go to: Income Tax Folio S2-F3-C2, Benefits and Allowances Received from Employment Income Tax Interpretation Bulletin IT131R2, Convention expenses; paragraphs 7 and 8 are cancelled by Income Tax Folio S2-F3-C2, Benefits and Allowances Received from Employment If an amount is treated by a corporation as wages to a shareholder-employee, regardless of the actual payee of the amount, the CRA will consider it to be wages to that employee. ... When a non-resident makes a transfer of property under subsection 85(1) of the ITA, consult the TSO International Audit Section to ensure the provisions of the ITA (for example, section 116 of the ITA- Clearance Certificate) and Income Tax Convention are considered. ...

Personal information obtained pertaining to residents of countries with which Canada has Income Tax Conventions may be shared with those taxing authorities by way of an exchange of information under the appropriate treaty provision. ... Personal information obtained about residents of countries with which Canada has Income Tax Conventions may be shared with those taxing authorities by way of an exchange of information under the appropriate treaty provision. ...

This rule does not apply to a non-resident sponsor who supplies admissions to a foreign convention in which at least 75% of the attendees are non-residents of Canada. ...

If you are a former resident of Canada, you must report employment income received from a Canadian resident for services performed outside Canada if, under a tax treaty or another agreement or convention between Canada and that country, the income is exempt from tax in your new country of residence. ...

Compensation may not include an amount that:- relates to a period throughout which the individual is not resident in Canada, as defined in subsection 250(1); and- is not attributable to an office or employment in Canada or is exempt from tax in Canada under a tax treaty or convention; (b) a prescribed amount, which is referred to in this circular as prescribed compensation; and (c) remuneration for a period during which the individual is not a resident of Canada, but only to the extent that the remuneration is acceptable to the Minister of National Revenue. ...