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For many years the CRA has been engaged in exchanges of information under legal instruments like treaty and multilateral conventions. ...

For many years the CRA has been engaged in exchanges of information under legal instruments like treaty and multilateral conventions. ...

Examples include: restaurants and drive-in restaurants fast food outlets or "quick service" outlets takeout and home delivery outlets pubs, taverns, bars and lounges cafeterias and dining rooms lunch counters, coffee shops and snack bars mobile canteens catering services hotels, motels and lodging houses private or social clubs, and similar places or establishments where prepared food products are provided convention centres sports arenas and stadiums meeting halls and union halls Royal Canadian Legion halls passenger transportation vehicles of any type wherein food and/or beverages are provided for a separate consideration any eating facility within a business entity, for example, a lunch counter within a retail department store Separate eating establishment 139. ...

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. ...

He is coauthor of Loi annotée sur les décrets de convention collective, published by Wilson & Lafleur in 1990. ...

However, if the payments qualify as "periodic pension payments" the income tax convention or agreement between Canada and the other country may reduce the rate of Part XIII tax. ...

The CRA exchanges information with a wide network of international Exchange of Information partners under tax treaties, tax information exchange agreements (TIEAs) and conventions. ...

Parliamentary convention dictates that taxation proposals are effective as soon as the government tables a Notice of Ways and Means Motion; this approach provides consistency and fairness in the treatment of all taxpayers. ...

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. ... 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. ...

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. ...