Search - convention

RC4120 Employers' Guide- Filing the T4 Slip and Summary T4001 Employers' Guide- Payroll Deductions and Remittances T4004 Fishing Income T4005 Fishers and Employment Insurance T4130 Employers' Guide- Taxable Benefits Forms CPT1 Request for a Ruling as to the Status of a Worker under the Canada Pension Plan or Employment Insurance Act CPT8 Application and Undertaking for Coverage of Employment in a Country other than Canada under the Canada Pension Plan CPT13 Application for Coverage of Employment in Canada Under the Canada Pension Plan by an Employer Resident Outside Canada CPT16 Application For Exemption From Coverage Under the Canada Pension Plan on Account of Religious Beliefs CPT17 Application for Certification of a Religious Sect Seeking Exemption from Coverage under the Canada Pension Plan CPT20 Election to Pay Canada Pension Plan Contributions CPT49 Certificate of Coverage Under the Canada Pension Plan Pursuant to Article VI of the Agreement on Social Security Between Canada and Iceland CPT50 Certificate of Coverage Under the Canada Pension Plan Pursuant to Article VI of the Agreement on Social Security Between Canada and Ireland CPT51 Certificate of Coverage Under the Canada Pension Plan Pursuant to Articles V to VIII of the Agreement on Social Security Between Canada and Italy CPT52 Certificate of Coverage Under the Canada Pension Plan Pursuant to Article VII of the Agreement on Social Security Between Canada and France CPT54 Certificate of Coverage Under the Canada Pension Plan Pursuant to Article VI of the Agreement on Social Security Between Canada and the Hellenic Republic (Greece) CPT55 Certificate of Coverage Under the Canada Pension Plan Pursuant to Articles VI to XI of the Agreement on Social Security Between Canada and Portugal CPT56 Certification of Coverage Under the Canada Pension Plan Pursuant to Article V of the Agreement Between Canada and the United States CPT57 Certificate of Coverage Under the Canada Pension Pursuant to Article VI of the Agreement Between the Government of Canada and the Government of Jamaica with Respect to Social Security CPT58 Certificate of Coverage Under the Canada Pension Plan Pursuant to Article 5 of the Agreement on Social Security Between Canada and the Republic of Korea CPT60 Certificate of Coverage Under the Canada Pension Plan Pursuant to Article VI of the Convention on Social Security Between Canada and Luxembourg CPT61 Certificate of Coverage Under the Canada Pension Plan Pursuant to Article VI of the Agreement on Social security Between Canada and the Republic of Malta CPT62 Certificate of Coverage Under the Canada Pension Plan Pursuant to Articles 6 to 10 of the Agreement on Social Security Between Canada and the United Mexican States CPT63 Certificate of Coverage Under the Canada Pension Plan Pursuant to Article VI of the Agreement on Social Security Between Canada and the Kingdom of the Netherlands CPT64 Certificate of Coverage Under the Canada Pension Plan Pursuant to Article VI of the Agreement on Social Security Between Canada and the Republic of the Philippines CPT65 Certificate of Coverage Under the Canada Pension Plan Pursuant to Article VI of the Agreement on Social Security Between Canada and the federation of St. Kitts and Nevis CPT66 Certificate of Coverage Under the Canada Pension Plan Pursuant to Article 6 of the Agreement on Social Security Between the Government of Canada and of Saint Vincent and the Grenadines CPT67 Certificate of Coverage Under the Canada Pension Plan Pursuant to Article VI of the Agreement on Social Security Between Canada and Saint Lucia CPT68 Certificate of Coverage Under the Canada Pension Plan Pursuant to Article 6 of the Agreement on Social Security Between Canada and the Republic of Slovenia CPT69 Certificate of Coverage Under the Canada Pension Plan Pursuant to Articles 6 to 9 of the Convention on Social Secuirty Between Canada and the Swiss Confederation CPT70 Certificate of Coverage Under the CPP Pursuant to Article 6 of the Agreement on Social Security Between the Government of Canada and the Government of the Republic of Trinidad and Tobago CPT71 Certificate of Coverage Under the CPP Pursuant to Articles 4 to 7 of the Convention on Social Security Between the Government of Canada and the Government of the United Kingdom CPT100 Appeal Under the Canada Pension Plan and/or Employment Insurance Act CPT101 Appeal of an Assessment under the Canada Pension Plan and/or Employment Insurance Act CPT111 Certificate of Coverage under the Canada Pension Plan Pursuant to Article VI of the Agreement on Social Security Between Canada and Antigua and Barbuda CPT112 Certificate of Coverage Under the Canada Pension Plan Pursuant to Articles 6 to 9 of the Agreement on Social Security Between Canada and the Republic of Austria CPT113 Certificate of Coverage Under the Canada Pension Pursuant to Article V of the Agreement on Social Security Between Canada and Barbados CPT114 Certificate Of Coverage Under the Canada Pension Plan Pursuant to articles VI to X of the Agreement on Social Security Between the Government of Canada and the Government of the Republic of Chile CPT115 Certificate of Coverage Under the Canada Pension Plan Pursuant to Article 6 of the Agreement on Social Security Between Canada and the Republic of Croatia CPT116 Certificate of Coverage Under the Canada Pension Plan Pursuant to Article VI of the Agreement on Social Security Between Canada and the Republic of Cyprus CPT117 Certificate of Coverage Under the Canada Pension Plan Pursuant to Article V of the Agreement on Social Security Between Canada and the Kingdom of Denmark CPT118 Certificate of Coverage Under the Canada Pension Plan Pursuant to Article VI of the Agreement on Social Security Between Canada and the Commonwealth of Dominica CPT119 Certificate of Coverage Under the Canada Pension Plan Pursuant to Article 6 of the Agreement on Social Security Between the Government of Canada and the Government of Grenada CPT120 Certificate of Coverage Under the Canada Pension Plan Pursuant to Article 6 of the Agreement on Social Security Between Jersey, Guernsey and Canada CPT121 Certificate of Coverage Under the Canada Pension Plan Pursuant to Article 5 of the Agreement on Social Security Between Canada and Belgium CPT122 Certificate of Coverage under the Canada Pension Plan Pursuant to Article 5 of the Agreement on Social Security Between the Government of Canada and Government of Japan CPT124 Application for Coverage of Employment of an Indian in Canada under the Canada Pension Plan whose income is exempt under the Income Tax Act CPT125 Certificate of Coverage Under the Canada Pension Plan Pursuant to Article 6 of the Convention on Social Security Between Canada and Spain CPT127 Certificate of Coverage Under the Canada Pension Plan Pursuant to Articles 6 to 11 of the Agreement on Social Security Between Canada and the Kingdom of Norway CPT128 Certificate of Coverage Under the Canada Pension Plan Pursuant to Article 5 of the Agreement on Social Security Between Canada and the republic of Finland CPT129 Certificate of Coverage Under the Canada Pension Plan Pursuant to Article V of the Agreement Social Security Between Canada and Sweden CPT130 Certificate of Coverage Under the Pension Plan Pursuant to Articles 7 to 10 of the Agreement on Social Security Between Canada and the Federal Republic of Germany CPT136 Certificate of Coverage Under the Canada Pension Plan Pursuant to Article 7 of the Agreement on Social Security Between the Government of Canada and Government of the Eastern Republic of Uruguay CPT137 Certificate of Coverage Under the Canada Pension Plan Pursuant to Articles 6 to 9 Of the Agreement on Social Security Between Canada and the Czech Republic CPT138 Certificate of Coverage Under the Canada Pension Plan Pursuant to Articles 6 to 9 of the Agreement On Social Security Between Canada and The Slovak Republic CPT139 CPP/EI- Authorizing or Cancelling a Representative CPT140 Certificate of Coverage Under the Canada Pension Plan Pursuant to Articles IV to VIII of the Agreement on Social Security Between the Government of Canada and the Government of Israel CPT141 Certificate of Coverage Under the Canada Pension Plan Pursuant to Articles VII to X of the Agreement on Social Security Between Canada and the Republic of Hungary CPT142 Certificate of Coverage under the CPP pursuant to article VI to IX of the Agreement on Social Security between Canada and the Republic of Estonia CPT143 Certificate of Coverage under the CPP pursuant to article 6 to 9 of the Agreement on Social Security between Canada and the Republic of Latvia CPT144 Certificate of Coverage under the CPP pursuant to Articles 6 to 9 of the Agreement on Social Security between Canada and The Republic of Lithuania PD24 Application for a Refund of Overdeducted CPP Contributions or EI Premiums Date modified: 2015-03-09 ...

Organizations- Under Article XXI of the Canada- United States Tax Convention. Amounts payable to a non-resident agent or nominee/financial intermediary Non-resident agents or nominees who are holding securities on behalf of other non-residents must fill out and send an agent or nominee certificate, as described in Information Circular IC76-12R6, Applicable rate of Part XIII tax on amounts paid or credited to persons in countries with which Canada has a tax convention to the payer or another upstream agent or nominee, when applicable. ... Organizations- Under Article XXI of the Canada- United States Tax Convention Form NR301, Declaration of eligibility for benefits (reduced tax) under a tax treaty for a non-resident person Form NR302, Declaration of eligibility for benefits (reduced tax) under a tax treaty for a partnership with non-resident partners Form NR303, Declaration of eligibility for benefits (reduced tax) under a tax treaty for a hybrid entity Information Circular IC76-12R6, Applicable rate of Part XIII tax on amounts paid or credited to persons in countries with which Canada has a tax convention Related topics More information on forms NR301, NR302, and NR303 Tax treaties Date modified: 2016-12-22 ...

Ltd. is considered to be a resident of the US under the Convention. 4) Film Production U.S. ... Blue will be working. 4) Film Canada Ltd. is considered to be a resident of Canada under the Convention. 5) For the purposes of this film, Ms. ... Ltd.'s subsidiary in Canada is Film Production Canada Ltd. 3) Film Production Canada Ltd. is considered to be a resident of the US under the Convention. 4) Film Production Canada Ltd.'s sole purpose is to produce this particular film, and all of the filming and other related production work is to be completed in Canada. 5) For the purposes of this film, Ms. ...

Other-- International and non-resident Guides 5013-G General Income Tax and Benefit Guide for Non-Residents and Deemed Residents of Canada P102 Support Payments- Includes Form T1158 RC4004 Seasonal Agricultural Workers Program RC4027 Doing Business in Canada- GST/HST Information for Non-Residents RC4160 Rebate for Tour Packages, Foreign Conventions, and Non-Resident Exhibitor Purchases RC4164 Claiming a Canadian Film or Video Production Tax Credit- Guide to Form T1131 RC4385 Claiming a Film or Video Production Services Tax Credit RC4445 T4A-NR Payments to Non-Residents for Services Provided in Canada T4001 Employers' Guide- Payroll Deductions and Remittances T4002 Business and Professional Income T4012 T2 Corporation Income Tax Guide T4013 T3 Trust Guide T4016 Exempt U.S. Organizations- Under Article XXI of the Canada- United States Tax Convention T4036 Rental Income T4037 Capital Gains T4055 Newcomers to Canada T4058 Non-Residents and Income Tax T4061 Non-Resident Withholding Tax Guide T4144 Income Tax Guide for Electing Under Section 216 T4145 Electing Under Section 217 of the Income Tax Act T4155 Old Age Security Return of Income Guide for Non-Residents Forms 5013-D1 Federal Worksheet for Non-Residents- T1 General 5013-R T1 General- Income Tax Benefit Return for Non-Residents and Deemed Residents of Canada 5013-SA Schedule A- Statement of World Income for Non-Residents and Deemed Residents of Canada- T1 General 5013-SB Schedule B- Allowable Amount of Non-Refundable Tax Credits for Non-Resident and Deemed Residents of Canada- T1 General 5013-SC Schedule C- Electing Under Section 217 of the Income Tax Act for Non-Resident and Deemed Residents of Canada- T1 General CTB9 Canada Child Tax Benefit Statement NR4 Statement of Amounts Paid or Credited to Non-Residents of Canada NR4SUM Return of Amounts Paid or Credited to Non-Residents of Canada NR4(OAS) Statement of Old Age Security Pension Paid or Credited to Non-Residents of Canada NR5 Application by a Non-Resident of Canada for a Reduction in the Amount of Non-Resident Tax Required to be Withheld NR6 Undertaking to File an Income Tax Return by a Non-Resident Receiving Rent from Real Property or Receiving a Timber Royalty NR601 Non-Resident Ownership Certificate (Withholding Tax) NR602 Non-Resident Ownership Certificate (No Withholding Tax) NR603 Remittance of Non-Resident Tax on Income from Film or Video Acting Services NR7-R Application for Refund of Non-Resident Part XIII Tax Withheld NR73 Determination of Residency Status (Leaving Canada) NR74 Determination of Residency Status (Entering Canada) NRTA1 Authorization for Non-Resident Tax Exemption R105 Regulation 105 Waiver Application R106 Regulation 102 Waiver Application- Film Industry R107 Regulation 105 Waiver Application- Film Industry RC1 Request for a Business Number (BN) RC151 GST/HST Credit Application for Individuals Who Become Residents of Canada RC59 Business Consent Form RC66 Canada Child Benefits Application T106 Information Return of Non-Arm's Length Transactions with Non-Residents T1131 Claiming a Canadian Film or Video Production Tax Credit T1134-A Information Return Relating to Foreign Affiliates that are not Controlled Foreign Affiliates T1134-B Information Return Relating to Controlled Foreign Affiliates T1135 Foreign Income Verification Statement T1136 Old Age Security Return of Income T1141 Information Return in Respect of Transfers or Loans to a Non-Resident Trust T1142 Information Return in Respect of Distributions from and Indebtedness to a Non-Resident Trust T1159 Income Tax Return for Electing Under Section 216 T1161 List of Properties by an Emigrant of Canada T1177 Claiming a Film or Video Production Services Tax Credit T1243 Deemed Disposition of Property by an Emigrant of Canada T1244 Election, Under Subsection 220(4.5) of The Income Tax Act, to Defer the Payment of Tax on Income Relating to the Deemed Disposition of Property T1248 Schedule B, Allowable Amount of Non-Refundable Tax Credits; and Schedule D, Information About Your Residency Status T1261 Application for a Canada Revenue Agency Individual Tax Number (ITN) for Non-Residents T1262 Part XIII.2 Tax Return for Non-Resident's Investments in Canadian Mutual Funds T1287 Application by a Non-Resident of Canada (Individual) for a Reduction in the Amount of Non-Resident Tax Required to be Withheld on Income Earned From Acting in a Film or Video Production T1288 Application by a Non-Resident of Canada (Corporation) for a Reduction in the Amount of Non-Resident Tax Required to be Withheld on Income Earned From Acting in a Film or Video Production T2 Corporation Income Tax Return T2SCH19 Non-Resident Shareholder Information T2SCH20 Part XIV- Additional Tax on Non-Resident Corporations T2SCH91 Information Concerning Claims for Treaty Based Exemptions T2SCH97 Additional Information On Non-Resident Corporations In Canada T2016 Part XIII Tax Return- Tax on Income from Canada of Approved Non-Resident Insurers T2023 Election in Respect of Loans from Non-Residents T2047 Agreement in Respect of Unpaid Amounts T2061A Election by an Emigrant to Report Deemed Dispositions of Taxable Canadian Property and Capital Gains and/or Losses Thereon T2062 Request by a Non-Resident of Canada for a Certificate of Compliance Related to the Disposition of Taxable Canadian Property T2062A Request by a Non-resident of Canada for a Certificate of Compliance Related to the Disposition of Canadian Resource or Timber Resource Property, Canadian Real Property (Other Than Capital Property), or Depreciable Taxable Canadian Property T2062ASCH1 Disposition of Canadian Resource Property by Non-Residents T2062B Notice of Disposition of a Life Insurance Policy in Canada by a Non-Resident of Canada T2062BSCH1 Certification and Remittance Notice T2062C Notification of an acquisition of treaty-protected property from a non-resident vendor T2091 (IND) Designation of a Property as a Principal Residence by an Individual (Other than a Personal Trust) T2091(IND)-WS Principal Residence Worksheet T2203 Provincial and Territorial Taxes- Multiple Jurisdictions T3RET T3 Trust Income Tax and Information Return T4A-NR Statement of Fees, Commissions, or Other Amounts Paid to Non-Residents for Services Rendered in Canada T4ANRSUM Summary of Fees, Commissions, or Other Amounts Paid to Non-Residents for Services Rendered in Canada T626 Overseas Employment Tax Credit (for 2002 and subsequent years) T776 Statement of Real Estate Rentals TL11D Tuition Fees Certificate- Educational Institution Outside Canada for a Deemed Resident of Canada TX19 Asking for a Clearance Certificate Other publications IC71-17R5 Guidance on Competent Authority Assistance Under Canada's Tax Conventions IC72-17R6 Procedures Concerning the Disposition of Taxable Canadian Property by Non-Residents of Canada- Section 116 IC75-6R2 Required Withholding From Amounts Paid to Non Residents Providing Services in Canada IC76-12R6 Applicable rate of part XIII tax on amounts paid or credited to persons in countries with which Canada has a tax convention IC77-16R4 Non-Resident Income Tax IC77-9R Books, Records and Other Requirements for Taxpayers Having Foreign Affiliates IC82-6 Clearance Certificate IC87-2R International Transfer Pricing IC94-4R International Transfer Pricing: Advance Pricing Arrangements (APAs) IC94-4RSR Special Release- Advance Pricing Arrangements for Small Businesses IT76R2 Exempt portion of pension when employee has been a non-resident IT109R2 Unpaid Amounts IT137R3 Additional tax on certain corporations carrying on business in Canada IT137R3SR Additional Tax on Certain Corporations Carrying on Business in Canada IT155R3 Exemption from non-resident tax on interest payable on certain bonds, debentures, notes, hypothecs or similar IT155R3SR Exemption from non-resident tax on interest payable on certain bonds, debentures, notes, hypothecs or similar obligations IT221R3-CONSOLID Determination of an Individual's Residence Status IT270R3 Foreign tax credit IT303 Know-how and similar payments to non-residents IT303SR Know-how and similar payments to non-residents IT360R2 Interest payable in a foreign currency IT361R3 Exemption From Part XIII Tax on Interest Payments to Non-Residents IT393R2 Election Re: Tax on Rents and Timber Royalties Non-Residents IT420R3SR Non-Residents- Income Earned in Canada IT434R Rental of real property by individual IT447 Residence of a Trust or Estate IT451R Deemed disposition and acquisition on ceasing to be or becoming resident in Canada IT465R Non-Resident Beneficiaries of Trusts IT468R Management or administration fees paid to non-residents IT489R Non-Arm's Length Sale of Shares to a Corporation IT494 Hire of ships and aircraft from non-residents IT497R4 Overseas Employment Tax Credit Date modified: 2017-01-13 ...

List of International and non residents forms Form Title/Description Related Information, Forms, Guides 5013-D1 T1 General- Federal Worksheet- Non-Residents and Deemed Residents of Canada 5013-G, General Income Tax and Benefit Guide for Non-Residents and Deemed Residents of Canada 5013-R T1 General- Income Tax and Benefit Return for Non-Residents and Deemed Residents of Canada 5013-G, General Income Tax and Benefit Guide for Non-Residents and Deemed Residents of Canada 5013-SA T1 General- Schedule A- Statement of World Income- Non-Residents of Canada 5013-G, General Income Tax and Benefit Guide for Non-Residents and Deemed Residents of Canada 5013-SB T1 General- Schedule B- Allowable Amount of Non-Refundable Tax Credits- Non-Residents of Canada 5013-G, General Income Tax and Benefit Guide for Non-Residents and Deemed Residents of Canada 5013-SC T1 General- Schedule C- Electing Under Section 217 of the Income Tax Act- Non-Residents of Canada 5013-G, General Income Tax and Benefit Guide for Non-Residents and Deemed Residents of Canada T1287 Application by a Non-Resident of Canada (Individual) for a Reduction in the Amount of Non-Resident Tax Required to be Withheld on Income Earned From Acting in a Film or Video Production Film and Media Tax Credits T1288 Application by a Non-resident of Canada (Corporation) for a Reduction in the Amount of Non-Resident Tax Required to be Withheld on Income Earned From Acting in a Film or Video Production Film and Media Tax Credits NR301 Declaration of Eligibility for Benefits (reduced tax) under a Tax Treaty for a Non-Resident Person IC76-12, Applicable rate of part XIII tax on amounts paid or credited to persons in countries with which Canada has a tax convention NR302 Declaration of Eligibility for Benefits (reduced tax) under a Tax Treaty for a Partnership with Non-Resident partners IC76-12, Applicable rate of part XIII tax on amounts paid or credited to persons in countries with which Canada has a tax convention NR303 Declaration of Eligibility for Benefits (reduced tax) Under a Tax Treaty for a Hybrid Entity IC76-12, Applicable rate of part XIII tax on amounts paid or credited to persons in countries with which Canada has a tax convention NR4 Statement of Amounts Paid or Credited to Non-Residents of Canada T4061- NR4- Non-Resident Tax Withholding, Remitting, and Reporting NR4-OAS Statement of Old Age Security Pension Paid or Credited to Non-Residents of Canada T4155, Old Age Security Return of Income Guide for Non-Residents 5013-G, General Income Tax and Benefit Guide for Non-Residents and Deemed Residents of Canada NR4SUM Summary of Amounts Paid or Credited to Non-Residents of Canada T4061, NR4- Non-Resident Tax Withholding, Remitting, and Reporting NR5 Application by a Non-Resident of Canada for a Reduction in the Amount of Non-Resident Tax Required to be Withheld 5013-G, General Income Tax and Benefit Guide for Non-Residents and Deemed Residents of Canada T4145, Electing Under Section 217 of the Income Tax Act NR6 Undertaking to File an Income Tax Return by a Non-Resident Receiving Rent from Real or Immovable Property or Receiving a Timber Royalty T4144, Income Tax Guide for Electing Under Section 216 T1159, Income Tax Return for Electing Under Section 216 T4036, Rental Income- Includes Form T776 NR601 Non-Resident Ownership Certificate- Withholding Tax IC76-12, Applicable rate of part XIII tax on amounts paid or credited to persons in countries with which Canada has a tax convention IC77-16, Non-Resident Income Tax T4061, NR4- Non-Resident Tax Withholding, Remitting, and Reporting NR602 Non-Resident Ownership Certificate- No Withholding Tax IC76-12, Applicable rate of part XIII tax on amounts paid or credited to persons in countries with which Canada has a tax convention IC77-16, Non-Resident Income Tax T4061, NR4- Non-Resident Tax Withholding, Remitting, and Reporting NR603 Remittance of Non-Resident Tax on Income from Film or Video Acting Services Film and Media Tax Credits NR7-R Application for Refund of Part XIII Tax Withheld IC77-16, Non-Resident Income Tax NR73 Determination of Residency Status (Leaving Canada) Income Tax Folio S5-F1-C1, Determining an Individual’s Residence Status NR74 Determination of Residency Status (Entering Canada) Income Tax Folio S5-F1-C1, Determining an Individual’s Residence Status NRTA1 Authorization for Non-Resident Tax Exemption IC77-16, Non-Resident Income Tax R102-J Regulation 102 Waiver Application- Joint Employer/Employee Treaty based waivers involving Regulation 102 withholding R102-R Regulation 102 Waiver Application Treaty based waivers involving Regulation 102 withholding R105 Regulation 105 Waiver Application RC4445, T4A-NR Payments to Non-Residents for Services Provided in Canada R106 Regulation 102 Waiver Application- Film Industry Film and Media Tax Credits R107 Regulation 105 Waiver Application- Film Industry Film and Media Tax Credits RC267 Employee Contributions to a United States Retirement Plan- Temporary Assignments 5000-G, General Income Tax and Benefit Guide RC268 Employee Contributions to a United States Retirement Plan- Cross-Border Commuters 5000-G, General Income Tax and Benefit Guide RC269 Employee Contributions to a Foreign Pension Plan or Social Security Arrangement- Non-United States Plans or Arrangements 5000-G, General Income Tax and Benefit Guide T106 Information Return of Non-Arm's Length Transactions with Non-Residents IC87-2, International Transfer Pricing T1131 Canadian Film or Video Production Tax Credit- Corporation T4012, T2 Corporation- Income Tax Guide T2 Corporation Income Tax Return RC4164, Canadian Film or Video Production Tax Credit- Guide to Form T1131 T1134 Information Return Relating To Controlled and Not-Controlled Foreign Affiliates Foreign reporting T1135 Foreign Income Verification Statement Foreign reporting T1141 Information Return in Respect of Contributions to Non-Resident Trusts, Arrangements or Entities Foreign reporting T1142 Information Return in Respect of Distributions from and Indebtedness to a Non-Resident Trust Foreign reporting T1159 Income Tax Return for Electing Under Section 216 T4144, Income Tax Guide for Electing Under Section 216 T1161 List of Properties by an Emigrant of Canada 5000-S3, Schedule 3- Common- T1 General T1177 Film or Video Production Services Tax Credit T4012, T2 Corporation- Income Tax Guide T2 Corporation Income Tax Return T1243 Deemed Disposition of Property by an Emigrant of Canada Leaving Canada (emigrants) Dispositions of property T1244 Election, Under Subsection 220(4.5) of The Income Tax Act, to Defer the Payment of Tax on Income Relating to the Deemed Disposition of Property Leaving Cananda (emigrants) Dispositions of property T1234 T1248 Allowable Amount of Non-Refundable Tax Credits Information About your Residency Status Income Tax Folio S5-F1-C1, Determining an Individual’s Residence Status T4058, Non-Residents and Income Tax 5000-G, General Income Tax and Benefit Guide T1261 Application for a Canada Revenue Agency Individual Tax Number (ITN) for Non-Residents Are you an international student studying in Canada? ...

Permanent establishment cases The procedures in this paragraph apply to a case that includes issues as a result of the application of both Article V (Permanent Establishment) and Article VII (Business Profits) of the Convention. ... Board Members must first determine whether a permanent establishment exists under Article V of the Convention. ... No information relating to the arbitration proceedings (including the board's determination) may be disclosed by Board Members or their staffs or by either competent authority, except as permitted by the Convention and the domestic laws of Canada or the United States. ...

Mutual Agreement Procedure (MAP) Reports 2014-2015 MAP Program Report (HTML) 2014-2015 MAP Program Report (PDF- 625 KB) 2013-2014 MAP Program Report (HTML) 2013-2014 MAP Program Report (PDF- 676 KB) 2012-2013 MAP Program Report (HTML) 2012-2013 MAP Program Report (PDF- 643 KB) MAP guidelines IC71-17R5 Guidance on Competent Authority Assistance Under Canada's Tax Conventions Accelerated Competent Authority Procedure (ACAP) Date modified: 2015-08-14 ...

If you have questions about the Foreign Convention and Tour Incentive Program (FCTIP) or you want to know the status of your refund, call: from Canada and the United States, 1-800-959-5525; from outside Canada and the United States, 613-940-8497. ...

Form GST106, Information on Claims Paid or Credited for Foreign Conventions and Tour Packages, can also be filed electronically in My Business Account. ...

Checklist Number Date (YYYY/MM/DD) Title IC00-1R5 2017-01-13 Voluntary Disclosures Program IC01-1 2001-09-18 Third-Party Civil Penalties IC05-1R1 2010-06-01 Electronic Record Keeping IC06-1 2006-10-05 Income Tax Transfer Pricing and Customs Valuation IC07-1 2007-05-31 Taxpayer Relief Provisions IC12-1 2012-05-18 GST/HST Compliance Refund Holds IC13-1R1 2015-03-20 Pooled Registered Pension Plans (PRPP) IC13-2R1 2014-11-01 Government programs collection policies IC13-3 2013-05-01 Customs Collection Policies IC70-6R7 2016-04-22 Advance Income Tax Rulings and Technical Interpretations IC71-9R 1984-09-04 Unclaimed Dividends IC71-14R3 1984-06-18 The Tax Audit IC71-17R5 2005-01-01 Guidance on Competent Authority Assistance Under Canada’s Tax Conventions IC72-5R2 2003-01-03 Registered Supplementary Unemployment Benefit Plans IC72-13R8 1988-12-16 Employees’ Pension Plans IC72-17R6 2011-09-29 Procedures Concerning the Disposition of Taxable Canadian Property by Non-Residents of Canada – Section 116 IC72-22R9 1996-06-17 Registered Retirement Savings Plans IC73-13 1973-05-16 Investment Clubs IC73-13 (SR) 1992-04-06 Special Release – Investment Clubs IC73-21R9 2006-10-19 Claims for Meals and Lodging Expenses of Transport Employees IC74-21R 1977-06-06 Payments out of Pension and Deferred Profit Sharing Plans – ITAR 40 IC75-2R9 November 2016 Contributions to a Registered Party, a Registered Association or to a Candidate at a Federal Election IC75-6R2 2005-02-23 Required Withholding From Amounts Paid to Non-Residents Providing Services in Canada IC75-7R3 1984-07-09 Reassessment of a Return of Income IC75-23 1975-09-29 Tuition Fees and Charitable Donations Paid to Privately Supported Secular and Religious Schools IC76-12R6 2007-11-02 Applicable Rate of Part XIII Tax on Amounts Paid or Credited to Persons in Countries With Which Canada Has a Tax Convention IC76-19R3 1996-06-17 Transfer of Property to a Corporation Under Section 85 IC77-1R5 2007-08-17 Deferred Profit Sharing Plans IC77-6R 2011-12-30 Designation as Associated Charities IC77-9R 1983-06-22 Books, Records and Other Requirements for Taxpayers Having Foreign Affiliates IC77-11 1977-06-13 Sales Tax Reassessments – Deductibility in Computing Income IC77-16R4 1992-05-11 Non-Resident Income Tax IC78-4R3 1986-11-14 Investment Tax Credit Rates IC78-4R3(SR) 1987-11-13 Special Release – Investment Tax Credit Rates IC78-5R3 1998-09-11 Communal Organizations IC78-10R5 2010-06-01 Books and Records – Retention/Destruction IC78-14R4 2006-07-01 Guidelines for Trust Companies and Other Persons Responsible for Filing T3GR, T3D, T3P, T3S, T3RI, and T3F Returns IC78-18R6 2002-03-06 Registered Retirement Income Funds IC82-2R2 1992-11-20 Social Insurance Number Legislation That Relates to the Preparation of Information Slips IC82-6R12 November 2016 Clearance Certificate IC84-1 1984-07-09 Revision of Capital Cost Allowance Claims and Other Permissive Deductions IC84-6 1984-12-28 Canada-United States Social Security Agreement IC87-2R 1999-09-27 International Transfer Pricing IC87-3 1987-05-08 Alberta Stock Savings Plan IC88-2 1988-10-21 General Anti-Avoidance Rule – Section 245 of the Income Tax Act IC88-2 Supplement 1 1990-07-13 Supplement – General Anti-Avoidance Rule IC89-2R3 2014-04-10 Director’s Liability IC89-3 1989-08-25 Policy Statement on Business Equity Valuations IC89-4 1989-08-14 Tax Shelter Reporting IC93-3R2 2016-05-04 Registered Education Savings Plans IC94-4R 2001-03-16 International Transfer Pricing: Advance Pricing Arrangements (APAs) IC94-4R (SR) 2005-03-18 Special Release – Advance Pricing Arrangements for Small Businesses IC97-2R16 2015-04-30 Customized Forms IC98-1R6 2017-01-19 Tax Collections Policies IC98-2 1998-09-01 Prescribed Compensation for Registered Pension Plans IC99-1R1 2016-02-10 Registered Disability Savings Plans Date modified: 2017-02-02 ...