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GST/HST forms GST115, GST/HST Rebate Application for Tour Packages GST386, Rebate Application for Conventions RC59, Business Consent RC4288, Request for Taxpayer Relief- Cancel or Waive Penalties or Interest RC7259, Business Consent for Selected Listed Financial Institutions GST/HST guides RC4160, Rebate for Tour Packages, Foreign Conventions, and Non-Resident Exhibitor Purchases GST/HST info sheets GI-062, Point-of-Sale Rebate on Feminine Hygiene Products (revised) GI-063, Point-of-Sale Rebate on Children's Goods (revised) GI-065, Point-of-Sale Rebate on Books (revised) GI-169, Point-of-Sale Rebate on Heating Oil Excise duty memoranda EDM1-5-1, Rates of Excise Duty (revised) 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 To receive email notification as soon as a document is published on the CRA website, go to the electronic mailing lists page at www.cra.gc.ca/lists and subscribe to the RSS feed for all new CRA publications and forms, or subscribe to any number of mailing lists for different types of publications Enquiries For online access to your GST/HST, softwood lumber products export charge, air travellers security charge, excise tax and duty accounts (such as viewing up-to-date account balances and transactions, transferring payments, and more), go to: www.cra.gc.ca/representatives, if you are an authorized representative or employee; or www.cra.gc.ca/mybusinessaccount, if you are the business owner For technical help while using our online services: business accounts, call 1-800-959-5525 teletypewriter users, call 1-800-665-0354 calls outside of Canada and the United States, call collect at 1‑613‑940‑8528 Please have the screen number (bottom right) and, if applicable, the error number and message received on hand when calling. ...

Sharing information for criminal matters Proposed measures would facilitate the sharing of information for criminal matters by: allowing the legal tools available under the Mutual Legal Assistance in Criminal Matters Act to be used with respect to the sharing of criminal tax information under Canada's tax treaties, Tax Information Exchange Agreements and the Convention on Mutual Administrative Assistance in Tax Matters; enabling the sharing of tax information under mutual legal assistance agreements in respect of acts that, if committed in Canada, would constitute offences listed in the Criminal Code; and enabling confidential information under Part IX of the Excise Tax Act and the Excise Act, 2001 to be disclosed to Canadian police officers in respect of offences listed in the Criminal Code. ... Excise forms B249 Air Travellers Security Charge Return B273 Excise Return- Cigarette Inventory Tax B300 Cannabis Duty and Information Return under Excise Act, 2001 RC627 Agreement Among Related or Associated Brewers for the Allocation of Production Volume Limits RC633 Beer Revenue Worksheet RC634 Credit Claim Worksheet Excise duty circulars ED212-11 Application of Rates of Excise Duty on the First 75,000 Hectolitres of Beer Brewed in Canada ED212-12 Related or Associated Persons Rules for Brewers Excise duty memoranda EDM1-1-2 Regional Excise Duty Offices (revised) Excise duty notices EDN52 Obtaining and Renewing a Cannabis Licence EDN53 General Information for Cultivators, Producers and Packagers of Cannabis Products EDN54 General Overview of the Cannabis Excise Stamps EDN55 Calculation of Cannabis Duty and Additional Cannabis Duty on Cannabis Products GST/HST guides RC4022 General Information for GST/HST Registrants RC4027 Doing Business in Canada- GST/HST Information for Non-Residents GST/HST info sheets GI-118 Builders and GST/HST NETFILE GST/HST memoranda 3-6 Conversion of Foreign Currency GST/HST notices NOTICE308 GST/HST and Investment Limited Partnerships GST/HST forms GST29 Educational Services- Election and Revocation of the Election to Make Certain Supplies Taxable GST30 Election for Passenger Vehicles or Aircraft to be Deemed to be Used Exclusively in Non-Commercial Activities GST31 Application by a Public Service Body to Have Branches or Divisions Designated as Eligible Small Supplier Divisions GST32 Application to Deem One Unincorporated Organization to Be a Branch of Another Unincorporated Organization GST44 Election Concerning the Acquisition of a Business or Part of a Business GST59 GST/HST Return for Imported Taxable Supplies, Qualifying Consideration, and Internal and External Charges GST60 GST/HST Return for Purchase of Real Property or Carbon Emission Allowances GST66 Application for GST/HST Public Service Bodies' Rebate and GST Self-Government Refund GST70 Election or Revocation of an Election to Change a GST/HST Fiscal Year GST71 Notification of Accounting Periods for GST/HST GST74 Election and Revocation of an Election to Use the Quick Method of Accounting GST111 Financial Institution GST/HST Annual Information Return GST145 Waiver of the Limitation Period for Assessment GST146 Notice of Revocation of Waiver GST189 General Application for Rebate of GST/HST GST190A GST/HST New Housing Rebate- Appendix A GST191 GST/HST New Housing Rebate Application for Owner-Built Houses GST192 GST/HST Transitional Rebate Application for Builders of New Housing on Leased Land GST193 GST/HST Transitional Rebate Application for Purchasers of New Housing GST287 Election or Revocation of the Election by Public Service Bodies to Use the Special Quick Method of Accounting GST288 Supplement to Forms GST189 and GST498 GST303 Application to Offset Taxes by Refunds or Rebates GST322 Certificate of Government Funding GST367 Endorsement to the Bond for Non-Resident Person Without a Permanent Business Establishment in Canada GST370 Employee and Partner GST/HST Rebate Application GST386 Rebate Application for Conventions GST488 Election or Revocation of an Election Not to Use the Net Tax Calculation for Charities 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 GST495 Rebate Application for Provincial Part of Harmonized Sales Tax (HST) 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 GST507 Third Party Authorization and Cancellation of Authorization for GST/HST Rebates GST518 GST/HST Specially Equipped Motor Vehicle Rebate Application GST523-1 Non-profit organizations- Government Funding GST524 GST/HST New Residential Rental Property Rebate Application GST525 Supplement to the New Residential Rental Property Rebate Application- Co-op and Multiple Units GST528 Authorization to Use an Export Distribution Centre Certificate GST531 Return for Self-Assessment of the First Nations Goods and Services Tax (FNGST) GST532 Agreement and Revocation of an Agreement Between Supplier and Constructive Importer RC1 Request for a Business Number RC59 Business Consent for Offline Access RC59X Cancel Business Consent or Delegated Authority RC151 GST/HST Credit Application for Individuals Who Become Residents of Canada RC4530 Election or Revocation of an Election to Use a Production Proxy to Report the Recapture of Input Tax Credits RC4531 Election or Revocation of an Election to Use the Estimation and Reconciliation Method to Report the Recapture of Input Tax Credits RC4600 Election or Revocation of an Election Under Subsection 217.2(1) 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 RC4618 Election or Revocation of an Election for GST/HST Purposes to have a Pension Entity be the Designated Pension Entity in Respect of a Master Pension Entity RC7000-PE Prince Edward Island Provincial Sales Tax Transitional New Housing Rebate RC7001-PE Prince Edward Island Provincial Sales Tax Transitional New Housing Rebate- Residential Condominiums RC7002-PE Prince Edward Island Provincial Sales Tax Transitional New Housing Rebate- Apartment Buildings RC7003-PE Prince Edward Island Provincial Sales Tax Transitional New Housing Rebate for Non-registrant First Resellers RC7003-ON Ontario Retail Sales Tax (RST) Transitional New Housing Rebate for Non-registrant First Resellers RC7004-BC British Columbia Transition Tax Rebate RC7066-SCH Provincial Schedule- GST/HST Public Service Bodies' Rebate RC7190-BC GST190 British Columbia Rebate Schedule RC7190-NS GST190 Nova Scotia Rebate Schedule RC7190-ON GST190 Ontario Rebate Schedule RC7190-WS GST190 Calculation Worksheet RC7191-BC GST191 British Columbia Rebate Schedule RC7191-ON GST191 Ontario Rebate Schedule 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 RC7218 Elections or Revocation of Elections for GST/HST and/or QST Purposes to Designate a Pension Entity that is a Selected Listed Financial Institution in Respect of a Master Pension Entity RC7220 Election for GST/HST and QST Reporting Period for a Selected Listed Financial Institution RC7220-1 Notice of Revocation of an Election for GST/HST and QST Reporting Period by a Selected Listed Financial Institution RC7244 Elections Concerning the Acquisition of a Business or Part of a Business by a Recipient that is a Selected Listed Financial Institution for QST Purposes RC7245 Waiver of the Limitation Period for Assessment of a Selected Listed Financial Institution RC7246 Notice of Revocation of Waiver for Selected Listed Financial Institution (subsection 298(8) of the Excise Tax Act and section 25.3 of the Tax Administration Act) RC7257 Third Party Authorization and Cancellation of Authorization for GST/HST and QST Rebates for Selected Listed Financial Institutions RC7259 Business Consent for Certain Selected Listed Financial Institutions RC7259X Cancel Business Consent or Delegated Authority for Certain Selected Listed Financial Institutions RC7260 GST/HST and QST Return for Purchase of Real Property/Immovable or Carbon Emission Allowances by a Selected Listed Financial Institution RC7270 Election or Revocation of an Election to Change a GST/HST and QST Fiscal Year for a Selected Listed Financial Institution RC7271 Notification of Accounting Periods of a Selected Listed Financial Institution for GST/HST and QST RC7291 GST/HST and QST Annual Information Return for Selected Listed Financial Institutions RC7294 GST/HST and QST Final Return for Selected Listed Financial Institutions RC7301 Request for a business number and certain program accounts for certain selected listed financial institutions RC7321 Delegation of Authority for Certain Selected Listed Financial Institutions RC7524-BC GST524 British Columbia Rebate Schedule RC7524-ON GST524 Ontario Rebate Schedule All GST/HST, excise duty and excise taxes and special levies publications can be found on the CRA website. ...

Also included are payments made to employees or members of the association to assist them in covering their expenses to attend various conventions and meetings as delegates on behalf of the association, provided attendance at such conventions and meetings is to further the aims and objectives of the association. ...

GST/HST forms GST20 – Election for GST/HST Reporting Period GST70 – Election or Revocation of an Election to Change a GST/HST Fiscal Year GST71 – Notification of Accounting Periods GST74 – Election and Revocation of an Election to Use the Quick Method of Accounting GST115 – GST/HST Rebate Application for Tour Packages GST190 – GST/HST New Housing Rebate Application for Houses Purchased from a Builder GST322 – Certificate of Government Funding GST386 – Rebate Application for Conventions RC366 – Direct Deposit Request – GST/HST, Payroll and/or Corporation Income Tax RC4601 – GST/HST Reporting Entity Election for a Selected Listed Financial Institution and Notice of Revocation RC4602 – Request for a Group GST/HST Registration Number for Selected Listed Financial Institutions with Consolidated Filing RC4602-1 – Request to be Added to a Group GST/HST Registration for Selected Listed Financial Institutions with Consolidated Filing RC4603 – GST/HST Tax Adjustment Transfer Election for a Selected Listed Financial Institution and Notice of Revocation RC4604 – GST/HST Consolidated Filing Election for a Selected Listed Financial Institution and Notice of Revocation RC4604-1 – Election for a Selected Listed Financial Institution to Join a GST/HST Consolidated Filing Election RC4604-2 – Election for a Selected Listed Financial Institution to Withdraw From a GST/HST Consolidated Filing Election RC4605 – Total Tax Recovery Rate Election and Revocation for a Selected Listed Financial Institution RC4606 – Election or Revocation for a Qualifying Small Investment Plan to be Treated as a Selected Listed Financial Institution RC4607 – GST/HST Pension Entity Rebate Application and Election RC4609 – Election or Revocation of Election to Use the Real-Time Calculation Method or the Reconciliation Method RC4610 – Election to have Subsection 225.4(3), (4) or (5) Not Apply to Non-Resident Investments in Certain Selected Listed Financial Institutions and Notice of Revocation GST/HST guides RC4034 – GST/HST Public Service Bodies' Rebate RC4082 – GST/HST Information for Charities RC4160 – Rebate for Tour Packages, Foreign Conventions, and Non-Resident Exhibitor Purchases GST/HST info sheets GI-127 – Documentary Evidence when Making Tax-Relieved Sales to Indians and Indian Bands over the Telephone, Internet and Other Electronic Means GI-128 – Harmonized Sales Tax: Proposed Enhancements to the British Columbia New Housing Rebates GI-129 – Harmonized Sales Tax: Proposed Enhancements to the British Columbia New Residential Rental Property Rebates GI-130 – Stated Price Net of the Enhanced British Columbia New Housing Rebate GST/HST memoranda 8-4 – Documentary Requirements for Claiming Input Tax Credits 14-5 – Election for Nil Consideration GST/HST notices NOTICE264 – Sales Made to Indians and Documentary Evidence – Temporary Confirmation of Registration Document NOTICE276 – Elimination of the HST in British Columbia in 2013 – Transitional Rules for Real Property Including New Housing NOTICE277 – The Nekaneet First Nation Implements the First Nations Goods and Services Tax Excise duty forms E146 – Amended Plans and Specifications Excise duty memoranda EDM1-1-1 – The Excise Duty Program (revised) EDM10-1-9 – Completing an Excise Duty Return – Tobacco Dealer (revised) EDM10-3-1 – Refunds (revised) Softwood lumber products export charge notices SWLN43 – Surge Charge – Alberta Region (July 2012) 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. ...

However, lower rates of tax may apply in accordance with the terms of an income tax agreement or convention with the country where the customer resides. ...

However, lower rates of tax may apply in accordance with the terms of an income tax agreement or convention with the country where the customer resides. ...

GST/HST forms E410 Waiver GST159 Notice of Objection (GST/HST) RC59 Business Consent Form RC325 Address change request RC4530 Election or Revocation of an Election to use a Production Proxy to Report the Recapture of Input Tax Credits RC4607 GST/HST Pension Entity Rebate Application and Election GST/HST guides RC4036 GST/HST Information for the Travel and Convention Industry (revised) GST/HST notices NOTICE259 Information Requirements Related to Investments in Selected Listed Financial Institution Distributed Investment Plans (other than Exchange-Traded Funds or Exchange-Traded Series) NOTICE260 Modified Procedures for Filing Form RC4604, GST/HST Reporting Entity, Consolidated Filing and Tax Adjustment Transfer Elections and Revocations for a Selected Listed Financial Institution NOTICE261 Information Required for Tax Adjustment Notes Issued by an Employer to a Pension Entity and the Consequential Notices Issued by the Pension Entity NOTICE262 Notice of Change, GST/HST Memorandum 28-3, Passenger Transportation Services NOTICE263 Maa-nulth First Nations NOTICE264 Sales Made to Indians and Documentary Evidence- Temporary Confirmation of Registration Document NOTICE265 GST/HST Registration for Listed Financial Institutions (Including Selected Listed Financial Institutions) NOTICE266 For discussion purposes only – Draft GST/HST Technical Information Bulletin, Harmonized Sales Tax – Self-assessment of the provincial part of the HST in respect of property and services brought into a participating province NOTICE267 Buffalo Point First Nation Implements the First Nations Goods and Services Tax GST/HST info sheets GI-121 Determining Whether a Public Service Body is Resident in a Province for Purposes of the Public Service Bodies' Rebate GI-122 The GST/HST Implications of the Acquisition of Solar Panels Under the micro Feed-in Tariff Program in Ontario GI-123 Application of GST/HST to Residential Care Services Provided in Ontario GST/HST technical information bulletins B-032 Registered Pension Plans (revised) B-097 Determining Whether a Financial Institution is a Qualifying Institution for Purposes of Section 141.02 (revised) B-098 Application of Section 141.02 to Financial Institutions That Are Qualifying Institutions (revised) B-099 Application of Section 141.02 to Financial Institutions That Are Not Qualifying Institutions (revised) B-106 Input Tax Credit Allocation Methods for Financial Institutions for Purposes of Section 141.02 of the Excise Tax Act B-107 Investment Plans (Including Segregated Funds of an Insurer) and the HST Softwood lumber products export charge notices SWLN41 Surge Charge – Alberta Region (September 2011) 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. ...

Section 88.1 is somewhat similar to section 48 except that it deems a disposition of each property rather than certain capital properties and applies only to a corporation that was incorporated in Canada and was resident in Canada at some time and that has, after August 28, 1980, either (a) been granted articles of continuance (or similar corporate constitutional documents) in a jurisdiction outside Canada, or (b) become resident in a jurisdiction outside Canada and as a consequence becomes exempt from Part I tax on its subsequent income from non-Canadian sources by virtue of any Act of Parliament or anything approved, made or declared to have the force of law thereunder (generally a tax convention). 19. ...

" on this page); a federal or provincial government employee and you either lived in Canada just before being posted abroad or you received a representation allowance for 2002; a person working under a Canadian International Development Agency (CIDA) 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 person who, under a tax treaty or another agreement or convention, is exempt from tax on 90% or more of your income from all sources in your new country of residence because of your relationship to a resident (including a deemed resident) of Canada; or a dependent child of one of the first four persons described above and your net income in 2002 was not more than $7,634. ...

”; a federal or provincial government employee and you were either resident of Canada just before being posted abroad or you received a representation allowance for 2005; a person working under a Canadian International Development Agency (CIDA) 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 person who, under a tax treaty, agreement or convention between Canada and another country, is exempt from tax on 90% or more of your income from all sources in your new country of residence because of your relationship to a resident (including a deemed resident) of Canada; or a dependent child of one of the first four persons described above and your net income in 2005 was not more than the basic personal amount (see line 300) in Canadian dollars. ...