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Income Tax Convention (“the Convention”). The LLC itself would have to attach Form NR303, Declaration of Eligibility for Benefits Under a Tax Treaty for a Hybrid Entity or equivalent information to the waiver application. On the other hand, if the LLC elects in the U.S. to be classified as a corporation and is taxable in the U.S. on its world income, it would be considered a resident of the U.S. for purposes of the Convention. ... LLC would be "liable to tax" in the U.S. for the purposes of paragraph 1 of Article IV of the Convention. ...

They support this argument by stating that:: They do not want to pay taxes because the money is used to make weaponry, which is against the Human Rights Convention. ...

Amounts exempt under Article XVI- Artistes and Athletes, Canada-United States Income Tax Convention. ...

For more information about tax treaties, go to 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. ...

Operating expenses for which you may be eligible to claim ITCs commercial rent equipment rentals advertising (for example, ads, business cards, or flyers) legal, accounting, and other professional fees delivery, freight, and express fees home office expenses (restrictions apply, see Line 9945- Business-use-of-home expenses) motor vehicle expenses (restrictions apply, see Motor vehicle expenses) maintenance and repairs telephone and utilities office expenses (such as postage, computer disks, paper, and pens) merchandise and inventory travel such as hotel, airfare, rail fare, or car rental (except expenses for meals and entertainment related to travel) convention fees (restrictions apply, see GST/HST memorandum 8-2 General Restrictions and Limitations) Capital expenses for which you may be eligible to claim ITCs Capital property, for GST/HST purposes, is based on the meaning of the term for income tax purposes and includes: depreciable property (property that is eligible for capital cost allowance for income tax purposes) other property that would result in a capital gain or capital loss for income tax purposes if you disposed of it Examples of capital expenses for which you may be eligible to claim an ITC are: photocopiers, computers, and cash registers machinery and vehicles furniture and appliances musical instruments (only if you are an individual who is a GST/HST registrant and you use it for employment purposes or in a business carried on by a partnership of which you are a member) improvements to capital personal property (only if you are using the property primarily (50%) in your commercial activity Capital property for GST/HST purposes does not include property described for income tax purposes that are categorized in the following: class 12 (such as chinaware, cutlery, and certain tableware) class 14 (certain patents, franchises, concessions, or licences for a limited period) proposed class 14.1 (eligible capital property) class 44 (a patent or a right to use patented information for a limited or unlimited period) Overview Percentage of use in commercial activities Date modified: 2016-09-15 ...

If you pay a retiring allowance to a non-resident of Canada, withhold 25% of the retiring allowance (the withholding rates may vary depending on tax conventions and agreements). ...

Rendering services in Canada Payers, including a non-resident payer, making a payment of fees, commissions, or other amounts to a non-resident person for services provided in Canada must withhold and remit Calculators and tools Non-resident tax calculator Average exchange rates Information for International students in Canada Government employees outside Canada Seasonal agricultural workers from other countries Non-resident seniors Factual residents- Temporarily outside of Canada Non-resident actor Canadian residents going down south Forms and publications International and non-resident forms International and non-resident guides International and non-resident publications Related topics Notices Foreign Convention and Tour Incentive Program (FCTIP) Behind-the-Scenes Personnel Government partners Provincial and territorial governments (tax related sites) Canada International Date modified: 2017-01-04 ...

Calculators and tools Non-resident tax calculator Average exchange rates Recorded webinars Payers’ obligations for cross-border workers Information for Film and media tax credits Seasonal agricultural workers from other countries Non-resident actor International tax and non-resident enquiries Forms and publications Doing Business in Canada – GST/HST Information for Non-Residents Related topics Business – includes payroll, GST/HST, business account registration, income taxes Doing business with Canada Make a payment to the Canada Revenue Agency Filing information returns electronically Foreign Convention and Tour Incentive Program (FCTIP) Behind-the-scenes personnel Date modified: 2016-12-15 ...

The following terms are used in this memorandum, as per section 2 Footnote 1: An accredited representative is a representative of a foreign country who is entitled to certain tax exemptions under the Foreign Missions and International Organizations Act as specified in Article 34 of the Convention set out in Schedule I of that Act, or in Article 49 of the Convention set out in Schedule II of that Act. ...

Tax Convention and the Standard for Automatic Exchange of Financial Account Information in Tax Matters, respectively. ... Tax Convention to determine if it can certify that it is not a specified U.S. person. ... Tax Convention, respectively. Also, see the following: Guidance on the Canada-U.S. ...