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Foreign Convention and Tour Incentive Program- Non Resident Tour Operators: Rebate for Accommodation Sold in Eligible Tour Packages GST/HST Info Sheet GI-033 February 2008 Note: This info sheet supersedes GST/HST Info Sheet GI-033, F oreign Convention and Tour Incentive Program – Rebate for Non-Registered Non-Resident Tour Operators Purchasing Accommodation, dated April 2007. ... Persons that sell packages that include a convention facility or related convention supplies are also not considered tour operators when selling these packages. Background Effective April 1, 2007, the Visitor Rebate Program was cancelled and the Foreign Convention and Tour Incentive Program (FCTIP) was introduced. ...

Foreign Convention and Tour Incentive Program Non-Residents Purchasing Tour Packages: Rebate for Eligible Tour Packages GST/HST Info Sheet GI-032 February 2008 Note: This info sheet supersedes GST/HST Info Sheet, GI-032, Foreign Convention and Tour Incentive Program – Rebate for Non-Residents Purchasing Tour Packages, dated April 2007. ... Persons that sell packages that include a convention facility or related convention supplies are also not considered tour operators when selling these packages. ... Additional information See booklet RC4160, Rebate for Tour Packages, Foreign Conventions, and Non-Resident Exhibitor Purchases, for more information on how to claim a rebate for eligible tour packages and guide RC4036, GST/HST Information for the Travel and Convention Industry, for more information on the travel industry. ...

"Domestic convention" means a convention that is not a foreign convention. ... For more information on what qualifies as related convention supplies, see guide RC4036, GST/HST Information for the Travel and Convention Industry. ... Exhibitors can also claim a rebate of the GST/HST paid on related convention supplies rented or purchased from a registrant that is not the sponsor of the convention. ...

Canada signed the original convention on April 28, 2004 and its protocol on November 3, 2011. ... For further information on the updated Convention, please refer to the Questions and answers. The text of the updated Convention as well as Canada’s declarations and reservations on the updated Convention are available on the Department of Finance Canada website. ...

Foreign Convention and Tour Incentive Program- Hunting and Fishing Packages GST/HST Info Sheet GI-046 June 2008 This info sheet explains when hunting and fishing packages are eligible tour packages for purposes of claiming a GST/HST rebate under the Foreign Convention and Tour Incentive Program (FCTIP). ... For information on when a package is a tour package for GST/HST purposes, see GST/HST Info Sheet GI-044, Foreign Convention and Tour Incentive Program – Tour Packages: What is an Eligible Tour Package. ... They file form GST106, Schedule 2 – Information on Claims Paid or Credited for Foreign Conventions and Tour Packages. ...

Agreement Between Competent Authorities Regarding Article 12 (Royalties) of the Convention between Canada and France Competent authorities from Canada and France have reached an agreement regarding the exemption for royalties in respect of cultural motion picture films arising in one of the two countries and paid to a resident of the other country, as provided for in paragraph 4 of Article 12 of the Convention Between Canada and France for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion With Respect to Taxes on Income and on Capital (the Convention). Paragraph 4 of Article 12 of the Convention provides specific provisions regarding royalties paid for motion pictures that are defined under Canadian and French domestic law and regulations. These laws and regulations have continued to change, but the principles of the Convention have not. ...

Changes to the Taxation of Social Security Benefits for Residents of Certain Countries with Which Canada has an Income Tax Convention There has been a change in policy regarding the taxation of Canadian social security benefits paid to residents of the tax treaty countries listed below for the purpose of the Part XIII tax and Old Age Security benefits recovery tax. ... This table lists the countries with which Canada has an Income Tax Convention affected by the change in policy and the applicable revised Part XIII tax rates Tax Treaty Country Periodic Pension Payments- CPP and QPP Periodic Pension Payments- OAS Bangladesh 15% 15% Bulgaria 15% 15% Cyprus 1 15% 15% Dominican Republic 18% 18% Senegal 2 15% 15% Tanzania 15% 15% Trinidad & Tobago 15% 15% Note 1 Under the Canada-Cyprus Income Tax Convention, periodic and lump sum pensions (including OAS benefits, periodic CPP/QPP and lump-sum death benefits) paid to a resident of Cyprus may be taxed in Canada but only to the extent that the total pension payments from Canada in the year exceed $10,000 or its equivalent in Cyprus pounds. ... Note 2 Under the Canada-Senegal Income Tax Convention, periodic pensions (including CPP/QPP and OAS benefits) paid to a resident of Senegal may be taxed in Canada, but only to the extent that the total periodic pension payments from Canada in the year exceed $12,000 or its equivalent in Senegalese currency. ...

Pending updates to IC76-12, Applicable rate of part XIII tax on amounts paid or credited to persons in countries with which Canada has a tax convention related to forms NR301, NR302, and NR303 The following information will replace paragraphs 4, 5, 9, and 11. ... Amounts exempt under Article XXI of the Canada – United States Tax Convention A pension plan or a religious, scientific, literary, educational, or charitable organization may be exempt from tax on certain income under Article XXI of the Canada – United States Tax Convention. ... Organizations- Under Article XXI of the Canada – United States Tax Convention. ...

Convention expenses You can deduct the cost of attending up to two conventions a year. ... This second limit may not apply if an organization from another country sponsors the convention, and if the convention relates to your business or professional activity. ... Food, beverages, or entertainment at a convention do not include incidental items such as coffee and doughnuts available at convention meetings or receptions. ...

Tax Convention- Agreement between Competent Authorities on the interpretation of Article VII (Business Profits) On June 26, 2012, the competent authorities of Canada and the United States entered into the following agreement: The competent authorities of the United States and Canada hereby enter into the following agreement regarding the application of Article VII (Business Profits) of the Convention between Canada and the United States of America with Respect to Taxes on Income and on Capital done at Washington on September 26, 1980, as amended by the Protocols done on June, 1983, March 28, 1994, March 17, 1995, July 29, 1997, and September 17, 2007 (the “Convention”) in view of the agreed understanding set out in paragraph 9 of the Second Exchange of Notes to the Fifth Protocol to the Convention and annexed to the Convention as Annex B. This agreement is entered into under paragraph 3 of Article XXVI (Mutual Agreement Procedure) of the Convention. ... The competent authorities of the United States and Canada therefore agree that, under paragraph 9 of Annex B of the Convention, Article VII of the Convention is to be interpreted in a manner entirely consistent with the full AOA as set out in the Report. ...