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Should any taxation authority reassess a transaction covered by the Small Business APA, taxpayers will maintain any right to seek relief from double taxation pursuant to the pertinent provisions of the relevant bilateral Income Tax Convention. ...

Tax Convention (1980), the payment of the dividend would not be an abuse of the Act read as a whole. 8. ...

In addition, you or your spouse has to be one of the following: a Canadian citizen; a permanent resident (landed immigrant) under the Immigration Act and Regulations; a Convention refugee and Humanitarian Designed Classes refugee under the Immigration Act and Regulations; or a visitor to Canada or a holder of a minister's permit under the Immigration Act and Regulations who has lived in Canada throughout the previous 18 months and has a valid permit in the 19 th month (other than one that states "does not confer status"). ...

Information is typically exchanged to either determine the facts related to the rules of an income tax convention or to help one of the contracting parties in administering and enforcing its domestic tax law. ...

Getting information by using the business number system Fundraising golf tournaments Fundraising auctions Newsletter Special Release- Autumn 1996 The Canada-United States Income Tax Convention Canadian charities and their U.S. donors U.S. charities and their Canadian donors Newsletter No. 6- Summer 1996 Issuing donation tax receipts for tuition fees Averaging political expenses over time The revised T3010 return The "art" of issuing official donation receipts Newsletter No. 5- Winter 1995-1996 Visiting us Filing the T3010 return Maintaining the public's confidence through the T3010 return The where and why of books and records Changing your charity's name, address, or telephone number Changing your charity's fiscal period Newsletter No. 4- Spring 1994 Charities Division client surveys Issuing receipts for gifts of art Simplified methods of calculating GST input tax credits and rebates Newsletter No. 3- Winter 1992-1993 Taxation working with customs and excise Federal excise gasoline tax refund program Gifts of property other than cash Registered national arts service organizations Newsletter No. 2- Spring 1992 Issuing official donation receipts where there are prizes Revised annual information return Registered national arts service organizations issuing tax receipts (updated in newsletter no. 3) Participation on a municipal advisory committee Where can we contact you Newsletter No. 1- Autumn 1991 Donation of services Political activities Annual return due date Date modified: 2014-08-01 ...

Note 21 You have to deduct income tax on Canadian earnings, unless provisions of an income tax convention or treaty say otherwise. ...

International information exchanges and treaties Canada currently has one of the largest treaty networks in the world, with 92 tax treaties and 22 tax information exchange agreements (TIEAs) in force as of January 30, 2015, and is a Party to the multilateral Convention of Mutual Administrative Assistance in Tax Matters. ...

Qualifying retirement plan For purposes of the Canada-U.S. tax convention, a United States qualifying retirement plan is a plan that is generally exempt from income tax in the U.S. and is operated primarily to provide pension or retirement benefits. ... For a complete list of qualifying U.S. retirement plans, go to Protocol Amending the Convention Between Canada and the United States of America With Respect to Taxes on Income and on Capital and see paragraph 10. ...

The 50% limit also applies to the cost of your meals when you travel or go to a convention, conference, or similar event. ... For more information, see "Meals and entertainment," "Convention expenses," or "Travel," in Guide T4002, Business and Professional Income. ...

It also applies to payments made to employees or members of the entity to assist them in covering their expenses to attend various conventions and meetings as delegates on behalf of the entity, provided attendance at such conventions and meetings is to further the aims and objectives of the entity. ...