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Racial discrimination is an identified social problem prohibited by an international convention to which most countries are signatories, making the promotion of racial equality an integral part of the public policy of many countries. ... Footnote 2 These criteria are consistent with the United Nations International Convention on the Elimination of all forms of Racial Discrimination. ... Footnote 4 Taken from the Canadian Anti-racism Education and Research Society: Defining Concepts and Terms Footnote 5 Taken from the International Convention on the Elimination of All Forms of Racial Discrimination, 21 December 1965, General Assembly resolution 2106 (XX). ...

Definitions 3.1 Human rights For the purposes of this document, the term human rights refers to those individual rights and freedoms, within their prescribed limitations, set out in: Canadian law, including: the Canadian Charter of Rights and Freedoms the Canadian Bill of Rights the Canadian Human Rights Act provincial and territorial human rights legislation international treaties to which Canada is a party that come within the following categories: United Nations human rights covenants, conventions, and protocols International Labour Organization conventions Geneva conventions and protocols Other human rights references not listed may serve as the basis for a charity's work if the relevant parts of their content are sufficiently similar to the human rights and freedoms recognized by Canada in the above documents. 3.2 Upholding human rights For the purposes of this document, upholding human rights refers to activities that seek to encourage, support, and defend human rights that have been secured by law, both in Canada and abroad. ... When the English court decided the McGovern case in 1981, the United Kingdom had not yet ratified certain key human rights conventions or enacted measures to uphold the relevant human rights. ... Purposes may include, but are not limited to: monitoring and reporting on the fulfillment of human rights obligations (under convention or treaty x, in country or region y, or the whole world) upholding human rights law (under convention or treaty x, in country or region y, or the whole world) seeking legal remedies for victims of human rights abuses Example purpose and activities To uphold the administration and enforcement of (specify the international covenant or agreement) throughout the world, through the following activities: creating and disseminating reports that outline the progress of signatory countries on the administration and enforcement of the (specified covenant or agreement) providing training to government officials, lawyers, and judges in countries that are signatory to the (specified covenant or agreement) providing well-reasoned commentary and recommendations to the signatory governments about the implementation of the (specified covenant or agreement) providing legal advice and representation to victims of violations of the (specified covenant or agreement) for attempts to obtain remedies through the courts of the country concerned or any available international remedies Preserving human life and health In these cases, the focus will tend to be on the victims of human rights abuses. ...

Section III Supplementary Information-Financial Highlights Previous page Next page Table 1: Agency Planned Spending and Full-Time Equivalents (thousands of dollars) Forecast Spending 2008-2009 Planned Spending 2009-2010 Planned Spending 2010-2011 Planned Spending 2011-2012 Program Activity Taxpayer and Business Assistance 380,755 732,108 301,977 299,849 Assessment of Returns and Payment Processing 884,676 615,892 610,178 610,471 Accounts Receivable and Returns Compliance 782,128 542,803 539,509 540,376 Reporting Compliance 1,392,634 922,168 919,006 915,080 Appeals 179,690 139,444 140,403 136,787 Benefit Programs 384,088 331,916 337,344 342,364 Internal Services – 1,377,922 1,373,801 1,370,068 Taxpayers’ Ombudsman – 3,328 3,330 3,330 Budgetary Main Estimates (gross) 4,003,971 4,665,580 4,225,548 4,218,325 Less: Revenues Credited to the Vote 1 266,610 277,606 282,766 285,732 Total Main Estimates 3,737,361 4,387,974 3,942,782 3,932,593 Adjustments Carry Forward from 2007-2008 134,871 – – – Supplementary Estimates Corporate Tax Administration for the Province of Ontario 64,969 – – – 2007 Economic Statement 17,880 – – – 2008 Federal Budget Initiatives (Part I) 7,797 – – – Foreign Convention and Tour Incentive Program 6,226 – – – Transfer from Public Works and Government Services Canada for Accommodation Services 22,021 – – – Office of Director of Public Prosecutions 1,109 – – – Advertising Campaign 6,000 – – – Wage Earner Protection Program 316 – – – Transfer from Public Health Agency for Advertising Campaign 1,225 – – – Transfer to Treasury Board Secretariat for Public Service Modernization Act (245) – – – Transfer to Canada Public Service Agency to support National Managers’ Community (200) – – – 2008 Federal Budget Initiatives (Part II) 22,685 – – – Statutory Payment – Softwood Lumber 419,000 – – – Statutory Payment – Energy Cost Assistance Measures 1,210 – – – Budget 2008 Strategic Review Reductions – Private Collection Agencies (6,000) – – – Transfer from Human Resources and Skills Development Canada for the Canada Disability Savings Program 201 – – – 564,194 – – – Technical Adjustments: Collective agreements/Contract awards 37,191 – – – Maternity and Severance Payments (to September 30, 2008) 36,112 – – – 2008-2009 Adjustment to Respendable Revenues 49,622 – – – Adjustment to Canada Pension Plan/Employment Insurance – Vote 1 (2,784) – – – 2008-2009 Adjustment to Revenues Credited to Vote 1 2,784 – – – Adjustment to Employee Benefit Plan 32,361 – – – Offshore Trusts Initiative (legislation pending) (24,343) – – – 130,943 – – – Total Adjustments 830,008 – – – Total Planned Spending 4,567,369 4,387,974 3,942,782 3,932,593 Less: Respendable Revenue pursuant to the Canada Revenue Agency Act 210,885 204,803 210,005 213,899 Non-Respendable Non-Tax Revenue (Agency Activities) 56,770 54,183 54,994 54,936 Plus: Cost of services received without charge 251,259 259,782 262,098 263,655 Total Agency Spending 4,550,973 4,388,770 3,939,881 3,927,413 Full-Time Equivalents (Planned) 39,795 39,481 39,325 39,286 Table 3: Services Received Without Charge [Footnote 1] (thousands of dollars) 2008-2009 2009-2010 2010-2011 2011-2012 Contributions covering employer’s share of employees’ insurance premiums and expenditures (excluding revolving funds) and employer’s contribution to employees’ insured benefits plans and expenditures, both paid by Treasury Board of Canada Secretariat (TBS) 194,426 206,711 207,234 206,916 Salary and associated expenditures of legal services provided by Justice Canada 50,761 47,202 49,090 51,054 Audit Services by the Office of the Auditor General 2,470 2,470 2,470 2,470 Workers’ Compensation coverage provided by Human Resources and Skills Development Canada (HRSDC) 2,090 1,887 1,792 1,703 Payroll Services provided by Public Works and Government Services Canada (PWGSC) 1,512 1,512 1,512 1,512 Total Services received without charge 251,259 259,782 262,098 263,655 [Footnote 1] Services received without charge are reported on a gross basis. ...

Tax Convention Legislation (select "Part XVIII – Enhanced International Information Reporting") Registering for a GIIN Date modified: 2017-05-01 ...

There is a different reporting method for Italian pensions for 2011 and subsequent years based on the Canada-Italy Income Tax Convention signed on June 3, 2002 and which entered into force on November 25, 2011. ...

(in thousands of dollars) 2008-2009 Main Estimates 3,737,361 Administration of corporate tax for the Province of Ontario 74,456 Transfer from Public Works and Government Services Canada for increased accommodation and real property services charges 22,021 Collective Agreements- Public Service Alliance of Canada (PSAC) 41,366 Planned Spending (RPP) 3,875,204 Payments to provinces under the Softwood Lumber Products Export Charge Act, 2006 180,495 Carry Forward from 2007-2008 134,871 Severance Pay, Parental Benefits and Vacation Credits 82,068 Respendable Revenue adjustment primarily for information technology services provided to CBSA 58,322 Initiatives such as the Functional Currency Tax Reporting and Tax Free Savings Account arising from 2007 and 2008 Federal Budgets 33,146 2007 Economic Statement 19,886 Government advertising programs 6,000 Foreign Convention and Tour Incentive Program (2007 and 2008) 7,102 Economic Increase for the EC group (salaries) 3,263 Severance Pay, Parental Benefits and Vacation Credits (2007) 1,945 Court Awards 1,886 Economic Increase for the HR group (salaries) 1,412 Transfer from Public Health Agency for the advertising campaign on the Children’s Fitness Tax Credit 1,225 Payments under the Energy Costs Assistance Measures Act 489 Fee Increase for Crown Agents- Office of the Director of Public Prosecutions 1,109 Crown Assets Disposals 785 Adjustments to Revenues Credited to Vote 1 1,233 Wage Earner Protection Program 364 Transfer from Human Resources and Skills Development for registered plans information exchange 210 Year-end adjustment to employee benefit plans contributions (18,231) Reduced payments to private collection agencies (14,249) Year-end adjustments- Children’s Special Allowance Payments (7,151) Adjustment to costs recovered from the Canada Pension Plan / Employment Insurance Accounts (277) Transfer to TBS for the continuing implementation of the Public Service Modernization Act (245) Transfer to Public Service Human Resources Management Agency to support National Managers’ Community (200) Total Authorities at year-end 4,370,662 Previous page Next page Date modified: 2009-11-05 ...

Complete Form GST106, Information on Claims Paid or Credited for Foreign Conventions and Tour Packages, and send it to your tax centre at the address shown on your GST/HST return if you are a registrant organizer of a foreign convention or a convention facility operator, the rebate amount you paid or credited for the convention facility and related convention supplies. Complete Form GST106, Information on Claims Paid or Credited for Foreign Conventions and Tour Packages and send it to your tax centre at the address shown on your GST/HST return the amount of a rebate you paid or credited to a non-resident for taxable installation services if you filed the rebate application Form GST189, General Application for Rebate of GST/HST, with your GST/HST return the amount you paid or credited in respect of a point-of-sale rebate if you included the total HST collected or collectible (for example, 13% in Ontario) on line 103. ... Amounts you do not include on line 111 Amounts you do not include on line 111 amounts from rebate applications that you have not sent with the return ITCs pension entity rebate amounts shared with participating employers under an election made with a participating employer of a pension plan amounts you paid or credited to the purchaser such as: amounts from Form GST115, GST/HST Rebate Application for Tour Packages amounts from Form GST189, General Application for Rebate of GST/HST, under reason code 10, 14, and 26 amounts from Form GST190, GST/HST New Housing Rebate Application for Houses Purchased from a Builder (with the exception of Type 1A and Type 1B claims which can be filed online with your return) amounts from Form GST386, Rebate Application for Conventions amounts from Form GST518, GST/HST Specially Equipped Motor Vehicle Rebate Application, under reason code 17 Some rebates can reduce or offset your amount owing. ...

The taxpayer should be referred to Information Circular IC71-17R5, Guidance on Competent Authority Assistance Under Canada's Tax Conventions, which explains the role of competent authority under the mutual agreement procedures in Canada's income tax conventions. ...

Canada further committed itself to introducing measures to prevent the financing and support of terrorism when it signed the United Nations International Convention on the Suppression of Financing of Terrorism on February 10, 2000. The Convention emphasized the need to cut off financial support for terrorists and specifically referred to the important role played by charities in the international support network of some terrorist groups. ...

GST/HST – A to Z index of taxes topics Atopics for GST/HST Btopics for GST/HST Ctopics for GST/HST Dtopics for GST/HST Etopics for GST/HST Ftopics for GST/HST Gtopics for GST/HST Htopics for GST/HST Itopics for GST/HST J topics for GST/HST Ktopics for GST/HST Ltopics for GST/HST Mtopics for GST/HST Ntopics for GST/HST Otopics for GST/HST Ptopics for GST/HST Qtopics for GST/HST Rtopics for GST/HST Stopics for GST/HST Ttopics for GST/HST Utopics for GST/HST Vtopics for GST/HST Wtopics for GST/HST X topics for GST/HST Y topics for GST/HST Ztopics for GST/HST A ABM (Automated bank machines) services Access to information and privacy (ATIP) Accounting periods Address- Change of Adjusting previously filed returns Agents Allowances and Reimbursements- Input tax credit (including charities) Aircraft- Input tax credit Appeals and objections Applying for a GST/HST account Auctioneers Auctioneers' election Authorized representatives B Bad debts Band-empowered entities Bankruptcy Banks Barter-exchange networks Barter transactions Basic tax content formula (including charities) British Columbia- Grandparented sales of new housing British Columbia new housing rebate British Columbia new residential rental property rebate British Columbia- Transitional tax adjustment for builders Business owned by Indians, Indian Bands, or band-empowered entities Buying a business C Calculate your input tax credits Calculating instalment payments Calculating your net tax Calculating your net tax for charities Calculating your net tax for public service bodies Cancel/waive penalties and interest Capital personal property Capital personal property- Change in use rules Capital property Capital real property Capital real property- Change in use rules Change in legal status Change of address Change of legal name Change of telephone/fax Changes to your account- Making Changing authorized representatives Changing contacts Changing your reporting period Chargebacks Claiming input tax credits (real property) Closing a business Closing your GST/HST account Coin-operated machines Collecting and remitting GST/HST when you sell or purchase taxable real property Collections Commercial leases Complaints and disputes Completing your GST/HST return Conditional sales and deposits Consignment sales Construction industry Contact person Continuous inbound freight services Continuous outbound freight services Conventions (foreign) Correcting errors Coupons Couriers Credit, GST/HST (for individuals) D Death of a sole proprietor Death or retirement of a member of a partnership Deposits and conditional sales Deregistering (closing) your GST/HST account Dietary supplements Diplomatic missions Diplomatic missions- Rebates Diplomats- Sales or supplies Direct deposit Direct sellers Disasters and disaster relief Documentation- Indians Drop-shipment rules Drop-shipments to registered persons Drop-shipments to unregistered persons Due dates- Instalment payments Due dates- Payment Dump truck operators E Early-payment discounts EDCP (Export Distribution Centre Program) EDI (Electronic data interchange) Effective date of registration Electronic data interchange (EDI) Electronic payments Employee rebate Employee, partner, and volunteer expenses- Input tax credits Events and Seminars Exceptions to invoice requirements Exempt goods and services Exempt goods and services- Charities Exempt supplies by a government Export Distribution Centre Program (EDCP) Exported goods Exported services Exports and imports F Federal government- Sales or supplies by Federal government- Sales or supplies to Filing due dates Filing your final GST/HST return Filing your GST/HST return Financial institutions First Nations Goods and Services Tax (FNGST) First Nations Tax Fiscal year-end Foreign Conventions and Tour Incentive Program Foreign representatives Foreign representatives- Rebate Forms and publications for GST/HST Free supplies- Charities Freight transportation services Fund-raising activities- Charities G Gambling- Charities General rebates Gift certificates Goods and services brought into a participating province Goods and services tax- General information Goods bought by Indians Goods brought into a participating province Goods considered to be sold or lease in a participating province Goods imported by Indians Goods subsequently exported Governments- Federal, provincial, territorial and municipal Government- Sales or supplies to Grandparented sales of new housing in British Columbia Grandparented sales of new housing in Ontario Grandparented sales of new housing in Prince Edward Island Gravel pit owners GST- General information GST new housing rebate for residents of Quebec GST/HST and small business events and seminars GST/HST credit (for individuals) GST/HST events and seminars GST/HST forms, guides, pamphlets and booklets GST/HST NETFILE GST/HST new housing rebate GST/HST new residential rental property rebate GST/HST Registry GST/HST return GST/HST TELEFILE H Harmonized sales tax- General information Harmonized sales tax and provincial motor vehicle tax Holidays and due dates Home office expenses- Input tax credits Hospital authority- Rebates Housing- HST transitional rules in British Columbia, Ontario and Prince Edward Island How to calculate your input tax credits How to pay instalments HST- General information HST and returnable beverage containers I Imported goods Imported intangible property Imported services Imports and exports Indians Identity theft Input tax credits Input tax credits- Allowances and reimbursements (including charities) Input tax credits- New registrants Input tax credits- Temporary recapture of ITCs requirement- Ontario and Prince Edward Island Instalment payments- Special rules for new registrants Instalments Insurance claims Intangible personal property Intangible personal property considered to be sold in a participating province Intangible property Intangible property brought into a participating province Interest and penalties Interest rate- Prescribed monthly Interlining Interpretations and rulings (GST/HST) Insurance companies Invoice requirements J No topics for the letter "J" K Keeping records L Late-payment surcharges Legal name- Change of Levies on returnable beverage containers M Making a request for a ruling or an interpretation Making adjustments Making changes to your account Making instalment payments Making payments Mandatory registration Manufacturers' rebates Meals and entertainment expenses- Input tax credits Missing or lost return Missing or lost return or remittance form Motor vehicle brought into a participating province Municipalities- Sales or supplies to Municipality- Rebates Musical instruments- Input tax credits My Payment N NETFILE GST/HST New housing rebate New housing rebate- British Columbia New housing rebate- Ontario New registrant- Input tax credits New registrants- Instalment Payments New residential rental property rebate New residential rental property rebate- Ontario New residential rental property rebate- British Columbia Non-taxable importations Notice of Objection O Objections and appeals Ontario new housing rebate Ontario- Grandparented sales of new housing Ontario new residential rental property rebate Ontario- Transitional tax adjustment for builders Opening a GST/HST account Operating a Bed and Breakfast in Your Home Operating expenses- Input tax credits Owner-built homes P Partners rebate Passenger vehicles- Input tax credit for Payment (My Payment) Payment due dates Payments Penalties and interest Penalties and interest (cancel/waive) Phishing Place of supply rules Place of supply rules for intangible personal property (IPP) Place of supply rules for real property Place of supply rules for services Place of supply rules for tangible personal property (goods) Point-of-sale rebate Prescribed monthly interest rate Products Commonly Described as Dietary Supplements Proposal in bankruptcy Provincial and territorial governments- Sales or supplies by Provincial and territorial governments- Sales or supplies to Provincial sales tax (PST) transitional housing rebate- Prince Edward Island Public college- Rebates Public service bodies' rebates Purchases and expenses for which you cannot claim input tax credits Q Qualifying non-profit organization- Rebates Quebec residents- GST New Housing Rebate Quick Method of accounting R Real estate agents Rebates Rebates from the manufacturer Recapture input tax credits requirement- Ontario and Prince Edward Island Receivership Refunds for non-residents visiting Canada Registering (opening) your GST/HST account Registry, GST/HST Remittance voucher Remote stores- Indians Reporting period Resolving disputes Returnable beverage containers Returnable containers Returned goods Returns- GST/HST Rulings and interpretations S Sale-leaseback arrangements Sales or supplies by the federal government Sales or supplies to diplomats Sales or supplies to federal government Sales or supplies to government Sales or supplies to municipalities Sales or supplies to provincial and territorial governments Scam School authority- Rebates Selling a business Selling goods and services to foreign representatives and diplomatic missions Seminars and events Service complaints Services bought by Indians Services brought into a participating province Services considered to be sold in a participating province Simplified method to claim input tax credits (including charities) Small supplier- Reason for closing your GST/HST account Small supplier limit calculation Specially equipped motor vehicles- Rebates Special Quick Method of Accounting for public service bodies Subsidized housing Substantial renovations, conversions, and major additions Supplies to foreign representatives and diplomatic missions Supplies to Indians, Indian bands, and band empowered entities T Taxable or exempt Taxi and limousine operators Taxpayer relief provisions Technical Information for GST/HST TELEFILE GST/HST Telephone/Fax- Change of Temporary recapture input tax credits requirement Territorial and provincial governments- Sales or supplies by Territorial and provincial governments- Sales or supplies to Time limits for claiming input tax credits Tips and gratuities Tour packages sold to non-residents Tow-truck operators Trade-ins Transitional tax adjustment for builders in British Columbia Transitional tax adjustment for builders in Ontario Transitional tax adjustment for builders in Prince Edward Island Transportation services Trust companies U University- Rebates V Victim Volume discounts Voluntary disclosure Voluntary registration W Warranty reimbursements X No topics for the letter "X" Y No topics for the letter "Y" Z Zero-rated (0%) goods and services Date modified: 2016-11-28 ...