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For this document, a convention has the same meaning as an agreement. ... Certificate of coverage An employer and its detached employee or a self-employed worker can take advantage of these agreements or conventions by sending an application for a certificate of coverage to the Canada Revenue Agency (CRA). ...

If you want to adjust another type of return (such as Form GST106, Information on Claims Paid or Credited for Foreign Conventions and Tour Packages), send your request in writing to your tax centre. ...

The following forms can also be filed electronically when you file your return using GST/HST NETFILE: Form GST106, Information on Claims Paid or Credited for Foreign Conventions and Tour Packages Form GST189, General Application for Rebate of GST/HST (to enter the Ontario First Nations point-of-sale relief amount) Form GST190, GST/HST New Housing Rebate Application for Houses Purchased from a Builder Form GST66 or GST284, Application for GST/HST Public Service Bodies' Rebate and Self-Government Refund For all other rebate forms, if applicable, include the rebate amount on your electronic return and mail the application form(s) to the applicable tax centre. ...

Income Tax Conventions Interpretations Act North American Free Trade Agreement Implementation Act S.C., 1993, c. 44 Petroleum and Gas Revenue Tax Act P-12 Privileges and Immunities (North Atlantic Treaty Organization) Act R.S. 1985, c. ...

Income tax rulings and interpretations The CRA's interpretation of the Income Tax Act, the Income Tax Regulations and related statutes including Income Tax Conventions. ...

This new exemption is described in article 12(7) of the Canada‑Estonia tax convention. ... Organizations – Under Article XXI of the Canada – United States Tax Convention. ... Income Tax Act, subsection 212(4) or business profits article of a tax convention signed by Canada. ...

The relevant tax convention must then be examined to determine whether there is any tax relief provided therein, such as an exemption or a reduction in the Part XIII withholding rate. ... It is important to note that Article XII of the Canada-United States Tax Convention (1980) was amended in the Third Protocol (1995) to expand the class of royalties exempt from withholding tax at source. ... Granite Bay Timber Co., 59 DTC 1262 and Boardman v. the Queen, 85 DTC 5628. 4 Model Tax Convention on Income and on Capital, Organization for Economic Co-Operation and Development (2003) Commentary on Article 12, paragraph 11.4. 5 Ibid Date modified: 2016-02-23 ...

When not to make your request online You cannot make your request online if: you want to adjust another type of return (such as Form GST106, Information on Claims Paid or Credited for Foreign Conventions and Tour Packages). ...

. ¶1.10 has been added to note the amendments to section 4.3 of the Income Tax Conventions Interpretations Act as it relates to the deemed residence of a trust under subsection 94(3). ¶1.11 (formerly ¶10 of IT-447) has been amended to reflect the legislative change made by S.C. 2013, c. 40 (formerly Bill C-4) that a trust must be resident in Canada in order for the attribution rule in subsection 75(2) to apply in respect of property held by the trust. ¶1.12 has been added to note that subsection 250(6.1) will deem a trust that ceases to exist at any time in a tax year, and that was resident in Canada immediately before it ceased to exist, to be resident in Canada during the remaining period in the year. ...

Reminder – tourism industry Summer tourist season is upon us and the CRA would like to remind you to update your publications and Web pages to reflect current information regarding the Foreign Convention and Tour Incentive Program (FCTIP). ... GST/HST notices Notice242   Notice of Change, GST/HST Memorandum 4-3, Basic Groceries Notice243   Draft GST/HST policy statement, Fertilizer and/or Pesticide Supplied Together with an Application Service GST/HST forms GST21   Election or Revocation of an Election to Have the Joint Venture Operator Account for GST/HST GST106   Schedule 2- Information on Claims Paid or Credited for Foreign Conventions and Tour Packages GST114   Bond for Non-Resident Person without a Permanent Business Establishment in Canada GST190   GST/HST New Housing Rebate Application GST191   GST/HST New Housing Rebate Application For Owner-Built Houses GST191-WS    Construction Summary Worksheet 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 GST367   Endorsement to the Bond for Non-Resident person without a Permanent Business Establishment in Canada E680   Notice of Objection (Excise Act, 2001) GST/HST guides RC4028   GST/HST New Housing Rebate RC4033   General Application for GST/HST Rebates RC4049   GST/HST Information for Municipalities RC4081   GST/HST Information for Non-Profit Organizations RC4346   GST/HST Administration Checklist RC4347   GST/HST Administration Guide GST/HST memoranda 25-2    Designation of Hospital Authorities Excise duty forms B243   Excise Tax Return – Insured Excise duty notices EDBN13    K50B Filing and Payment Schedules for Brewers (2009-2010) Softwood lumber products export charge notices SWLN4   Security Requirements for Non-Resident Persons and Persons Without a Permanent Establishment in Canada (revised) Softwood lumber products export charge forms B275   Softwood Lumber Products Export Charge Return RC45   Notice of Objection (Softwood Lumber Products Export Charge Act, 2006) 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. ...