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Appendix E provides the various relevant dates for the tax conventions in force, i.e. when a convention was signed, when it entered into force and when it took effect. ... Negotiation and Renegotiation of Tax Conventions ¶ 3. It should be noted that the negotiation of new tax conventions and renegotiation of existing conventions between Canada and other countries is an ongoing process. ... Where pursuant to the provisions of a tax convention (e.g. convention with U.K), income from sources in a country (e.g. ...

Is the convention a domestic or a foreign convention? Domestic convention 27. ... The term "organizer" of a convention means a person who acquires the convention facility or related convention supplies and who organizes the convention for another person who is the sponsor of the convention. ... Domestic conventions 94. As mentioned in paragraph 27, a domestic convention is a convention that is not a foreign convention. ...

Tax Convention, it is not entitled to the benefits under that Convention that require the person to be a resident of a contracting state. ... Tax conventions usually provide time limits for the taxpayer to present a case to the competent authority of taxation not in accordance with the convention. ... Tax Convention (1980) (the Convention) 64. The Convention contains certain specific provisions to relieve double taxation, as described below. ...

What are the objectives of the Convention on Mutual Administrative Assistance in Tax Matters (the “Convention”)? ... When was the Convention established? Q3. Why was the Convention updated in 2010? ... When will the updated Convention come into force? Q1. What are the objectives of the Convention on Mutual Administrative Assistance in Tax Matters (the “Convention”)? ...

Article XXIX A Article XXIX A of the Convention CRA Canada Revenue Agency Competent Authority The Minister of National Revenue or the Minister's authorized representative the Convention The Convention Between Canada and the United States of America With Respect to Taxes on Income and on Capital Signed on September 26, 1980, as amended. ... United States of America Part I- Purpose and Scope of Article XXIX A of the Convention 3. Persons that are resident of the U.S. under Article IV of the Convention are entitled to the benefits of the Convention only if they satisfy the requirements set out in Article XXIX A. ...

Foreign Convention and Tour Incentive Program Notice to reader The information on this page replaces the information in Guide RC4160, Rebate for Tour Packages, Foreign Conventions, and Non-Resident Exhibitor Purchases, which has been eliminated. ... See, GST/HST rebate for tour packages You: are a sponsor of a foreign convention held in Canada, and paid GST/HST on a convention facility and/or related convention supplies OR are an organizer of a foreign convention held in Canada who is not registered for the GST/HST, and paid GST/HST on a convention facility and/or related convention supplies OR are a non-resident exhibitor of foreign or domestic conventions who is not registered for the GST/HST, and paid GST/HST on exhibition space and related convention supplies You may be eligible for a rebate under the FCTIP. ... What to do if you choose to credit or pay the GST/HST rebate under FCTIP to your clients If you are registered for the GST/HST, you can choose to credit or pay the rebate amount payable under the FCTIP if: you supply eligible tour packages to: non-resident tour operators non-resident individuals, businesses, or organizations (other than a tour operator) you are an organizer of a foreign convention and you supply convention facilities and/or related convention supplies to the sponsor of the convention you are an operator of a convention facility who is not an organizer of the foreign convention and you supply convention facilities and related convention supplies to one of the following: a sponsor of a foreign convention an organizer of foreign convention that is not registered for the GST/HST you are not an organizer of the foreign convention and you supply short-term accommodation or camping accommodation to one of the following: a sponsor of a foreign convention an organizer of a foreign convention that is not registered for the GST/HST Canadian suppliers cannot pay or credit the GST/HST and/or the QST to non-resident exhibitors. ...

IC76-12R6 Applicable rate of part XIII tax on amounts paid or credited to persons in countries with which Canada has a tax convention Canada's tax conventions Information Circular 76-12R6 is being reviewed because of changes to Canada's tax conventions and the introduction of Form NR301, Declaration of Eligibility for Benefits Under a Tax Treaty for a Non-Resident Taxpayer, Form NR302, Declaration of Eligibility for Benefits Under a Tax Treaty for a Partnership With Non-Resident Partners, and Form NR303, Declaration of Eligibility for Benefits Under a Tax Treaty for a Hybrid Entity. ...

How the new Canada-Italy Tax Convention affects the taxation of pension payments and social security benefits received (Revised) The new Canada – Italy Income Tax Convention (the "2002 Convention") signed on June 3, 2002 entered into force on November 25, 2011. This new convention replaces the 1977 Canada – Italy Income Tax Convention amended by the 1989 Protocol (the "1977 Convention"). ... The 2002 Convention eliminates the $24,000 threshold under the 1977 Convention to determine if the Italian supplement is exempt from tax in Canada. ...

Related convention supplies The following is a list of examples of related convention supplies that are eligible for the rebate. ... Printed matter: identification badges, information bulletins, on-site newsletters, booklets, programs, and memoranda relating to a convention or to products displayed at a convention. ... Transportation services between venues: chartered group transportation services used solely to transport attendees of the convention between any of the convention facilities, places of lodging for the attendees, or the transportation terminals (for example, airport shuttle services). ...

Information on convention rebates can be found in GST/HST Memorandum 27.2, Conventions. Example The sponsor of a convention hires an organizer to put on the convention. ... The convention rate applies to rooms for the length of the convention and usually for a number of nights before and after the convention. ...