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The tax conventions do not mention RESPs in the payments. We assume that 25% must be withheld. ... According to Article XXII of the tax convention between Canada and the United States, the rate is limited to 15%. ... According to Part XXII of the tax convention between Canada and the United States, the rate is limited to 15%. ...

If the CRA and the vendor cannot agree as to whether the exemption of a particular tax convention applies, the vendor must provide the required payment or security before a certificate of compliance is issued. ... Income Tax Convention). These dispositions may be subject to the provisions of section 116. ... For more information, refer to the current version of IC71-17, Guidance on Competent Authority Assistance under Canada's Tax Conventions. ...

Contract governed by the Convention 11. In those cases where the contract between the parties is governed by the United Nations Convention on Contracts for the International Sale of Goods (Convention), the place where the tangible personal property is delivered or made available will have to be determined in accordance with the rules relating to delivery contained in the Convention rather than in accordance with the domestic law of any province. ...

Update July 7, 2016 General Income Tax Folio S2-F3-C2, Benefits and Allowances Received from Employment, replaces and cancels Interpretation Bulletin IT-470R (Consolidated), Employees’ Fringe Benefits, ¶7 and 8 of IT-131R2, Convention expenses, ¶12 of IT-148R3, Recreational Properties and Club Dues, and Income Tax Technical News No. 40. ...

Identifying international non-compliance and abuses through the exchange of information within a large treaty network Canada has one of the largest treaty networks in the world composed of 93 tax treaties, 22 tax information exchange agreements (TIEAs), and the multilateral Convention on Mutual Administrative Assistance in Tax Matters in force. ...

The GST Visitor Rebate Program refunds the GST and the HST in respect of goods exported from Canada by non-residents, short-term accommodation and certain tour packages for non-residents, and certain property and services used in the course of conventions held in Canada. ... GST/HST Memoranda Series 19-3-1-1 Stated Price Net of Rebate GST/HST Technical Information Bulletins B-094 Amendments to the Point-of-Sale Rebate for Printed Books GST/HST Info Sheets GI-007R Operating a Bed and Breakfast in your Home GI-019 Newspaper Carriers GI-020 Bars GI-021 Snack Foods GI-022 Application of the GST/HST to Sales of Water GI-023 Direct Sellers’ Sales Aids GST/HST Policy Statements P-248 The Application of the GST/HST to the Supply of an Independent Medical Examination (IME) and to Other Independent Assessments P-249 Agreements and Novation GST/HST Guides RC4036 GST/HST Information for the Travel and Convention Industry RC4103 GST/HST Information for Suppliers of Publications RC4125 Basic GST/HST Information for Taxi and Limousine Operators RC4091 GST/HST Rebate for Partners GST/HST Notices Notice214 Implementation of Tsawout First Nations Goods and Services Tax GST/HST Forms GST60 GST/HST Return for Acquisition of Real Property GST494 Goods and Services Tax/Harmonized Sales Tax Final Return for Selected Listed Financial Institutions GST495 Rebate Application for Provincial Part of Harmonized Sales Tax (HST) GST515 Direct Deposit Request for the GST/HST New Housing Rebate Excise Duty Circular ED212-1 Brewery Regulations Excise Duty Memoranda Series EDM10-1-6 Completing an Excise Duty Return – Wine Licensee Excise Forms B200 Tax Return – Excise Tax Act B249 Air Travellers Security Charge Return B253 Softwood Lumber Products Export Charge – Registration Form B253-1 Softwood Lumber Products Export Charge – Independent Remanufacturer Supplement B253-2 Softwood Lumber Products Export Charge – Registration Supplement – Multiple Regions or Mills B261 Excise Duty Return – Duty Free Shop B262 Excise Duty Return – Excise Warehouse Licensee B263 Excise Duty Return – Licensed User B264 Excise Duty Return – Special Excise Warehouse Licensee B266 Excise Duty Return – Spirits Licensee B267 Excise Duty Return – Tobacco Licensee All GST/HST, Excise Duty, and Excise Taxes and Special Levies publications can be found on the CRA Web site at: www.cra-arc.gc.ca/tax/technical/menu-e.html GST/HST Enquiries To make enquiries regarding your GST/HST account, call Business Enquiries at 1-800-959-5525 To make enquiries regarding the status of specific GST/HST domestic rebate claims, call 1-800-565-9353 To make enquiries regarding the status of visitor rebate claims, call 1-800-668-4748 To obtain copies of forms and publications, call 1-800-959-2221 If you are in Quebec please call the following toll-free number: 1-800-567-4692 (Revenu Québec) The Excise and GST/HST News is published quarterly and highlights recent developments in the administration of the goods and services tax (GST) and harmonized sales tax (HST) as well as excise taxes and duties. ...

The Guidelines are based on the arm’s length principle, which follows the principles in the OECD Model Tax Convention on Income and on Capital (MTC). ...

GST/HST Pamphlets/Guides RC2 The Business Number and Your Canada Revenue Agency Accounts RC4022 General Information for GST/HST Registrants RC4027 Doing Business in Canada – GST/HST Information for Non-Residents RC4028 GST/HST New Housing Rebate RC4033 General Application for GST/HST Rebates RC4034 GST/HST Public Service Bodies Rebate RC4049 GST/HST Information for Municipalities RC4058 Quick Method of Accounting for GST/HST RC4070 Guide for Canadian Small Businesses RC4072 First Nations Tax (FNT) RC4080 Information for Freight Carriers RC4081 GST/HST Information for Non-Profit Organizations RC4082 GST/HST Information for Charities RC4100 Harmonized Sales Tax and the Provincial Motor Vehicle Tax RC4117 Tax Refund for Business Travel to Canada RC4160 Tax Refund for Non-Resident Travel Organizers and Foreign Conventions RC4231 GST/HST New Residential Rental Property Rebate RC4247 The Special Quick Method of Accounting for Public Service Bodies RC4365 First Nations Goods and Services Tax (FNGST) GST/HST Forms GST26 Election or Revocation of an Election by a Public Service Body to Have an Exempt Supply of Real Property Treated as a Taxable Supply GST30 Election for Passenger Vehicles or Aircraft to be Deemed To Be Used Exclusively in Non-Commercial Activities GST151 GST/HST Credit Application for Individuals Who Become Residents of Canada GST176 Application for Visitor Tax Refund GST189 General Application for Rebate of GST GST190 GST/HST New Housing Rebate Application for Houses Purchased from a Builder 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 Builders of New Housing GST287 Election or Revocation of an Election by a Public Service Body To Use the Special Quick Method of Accounting GST288 Supplement to forms GST189 and GST498 GST498 Rebate Application for Foreign Representatives, Diplomatic Missions, Consular Posts, International Organizations, or Visiting Forces Units GST510 Application for Business Travel Tax Refund GST518 GST/HST Specially Equipped Motor Vehicle Rebate Application GST521 GST/HST Multi-Employer Pension Plan Trust Rebate Application GST524 GST/HST New Residential Rental Property Rebate Application GST525 Supplement to the New Residential Rental Property Rebate Application – Multiple Units GST531 Return of self-assessment of the First Nations Goods and Services Tax (FNGST) GST/HST Info Sheets GI-015 GST/HST Rate Reduction and Purchasers of New Housing GI-016 Applying the GST/HST Rate Reduction to Prepaid Funeral and Cemetery Arrangements GI-017 GST/HST Rate Reduction – Streamlined Methods of Accounting for Small Businesses GI-018 GST/HST Rate Reduction – Application to Price Adjustments, Adjustments for GST/HST Overcharged and Returned Goods GST/HST Information Seminar T4071 Small Business Information Seminar – Module II – GST/HST Excise Duty Notices EDBN7 Excise Duty Rate Changes – Impact on Beer Inventories EDBN8 Excise Duty Rates Changes for Beer – July 1, 2006 EDBN9 Reduced Rates of Excise Duty on Beer Brewed in Canada EDBN10 Related or Associated Persons Rules for Brewers EDN14 Excise Duty Rate Changes – Impact on Spirits and Wine Inventories EDN15 Additional Information Relating to the Excise Duty Exemption on 100% Canadian Wine Excise Duty Memoranda EDM1.1.2 Regional Excise Duty Offices EDM1.5.1 Rates of Excise Duty Excise Forms B60 Excise Duty Entry B265 Excise Duty Return – Wine Licensee B270 Excise Duty Return – Non-Licensee B273 Excise Return – Tobacco Products Inventory Tax B274 Record of Inventory – Tobacco Products Inventory Tax All GST/HST, Excise Duty, and Excise Taxes and Special Levies publications can be found on the CRA Web site at: www.cra-arc.gc.ca/tax/technical/menu-e.html Prescribed rates of interest The prescribed annual rate of interest in effect from July 1, 2006 to September 30, 2006, with respect to the GST/HST and the air travellers security charge (ATSC) is set at 3.5707%. ...

GST Not Applicable to Products or Services 1-30 Conventions- Foreign Description: Costs incurred by an insurer at a conference outside of Canada for Canadian personnel..Part 2- INVESTMENT PRODUCTS AND SERVICES Part 2- INVESTMENT PRODUCTS AND SERVICES Exempt Products and Services 2-1 Participation Income Description: Receives additional variable interest on a bond or mortgage loan in excess of a specified rate, calculated as a participating percentage of the financial results of the underlying security. ...

You have to withhold income tax of 25% (or the percentage established under a tax convention or agreement) on certain amounts you paid or credited to non-residents. ... Send remittances of tax withheld to: Canada Revenue Agency 875 Heron Road Ottawa ON K1A 1B1 Canada For more information, see Information Circular IC76-12R, Applicable Rate of Part XIII Tax on Amounts Paid or Credited to Persons in Countries With Which Canada Has a Tax Convention, and Information Circular IC77-16R, Non-Resident Income Tax. ...