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GST/HST forms GST10- Application or Revocation of the Authorization to File Separate GST/HST Returns and Rebate Application for Branches or Divisions GST44- Election Concerning the Acquisition of a Business or Part of a Business GST70- Election or Revocation of an Election to Change a GST/HST Fiscal Year GST189- General Application for Rebate of GST/HST GST191- GST/HST New Housing Rebate Application for Owner-Built Houses GST191-WS- Construction Summary Worksheet GST288- Supplement to Forms GST189 and GST498 GST524- GST/HST New Residential Rental Property Rebate Application RC145- Request to Close Business Number (BN) Program Accounts RC325- Address change request RC7001-BC- British Columbia Provincial Sales Tax (PST) Transitional New Housing Rebate – Residential Condominiums RC7002-BC- British Columbia Provincial Sales Tax (PST) Transitional New Housing Rebate – Apartment Buildings RC7190-BC- GST190 British Columbia Rebate Schedule RC7191-BC- GST191 British Columbia Rebate Schedule RC7524-BC- GST524 British Columbia Rebate Schedule GST/HST notices Notice269- For discussion purposes only – Draft GST/HST Memorandum 3.7, Natural Resources Notice270- Elimination of the HST in British Columbia in 2013 – Questions and Answers Notice271- Filing a First Nations Tax (FNT) Schedule (Form GST499/Form GST499-1) Notice272- Harmonized Sales Tax – Questions and Answers on Proposed Enhancements to the British Colombia New Housing Rebates and New Residential Rental Property Rebates Notice273- GST/HST Rulings Service – Eligibility of Tours under the Foreign Convention and Tour Incentive Program GST/HST Info sheets GI-125- Direct Selling Industry – The Alternate Collection Method for Approved Direct Sellers and Approved Distributors GI-126- Direct Selling Industry – The Alternate Collection Method for Independent Sales Contractors GST/HST guides RC4028- GST/HST New Housing Rebate RC4033- General Application for GST/HST Rebates RC4100- Harmonized Sales Tax and the Provincial Motor Vehicle Tax RC4231- GST/HST New Residential Rental Property Rebate RC4409- Keeping Records RC4420- Information on CRA – Service Complaints GST/HST Policy Statements P-202- Gift Certificates GST/HST memoranda 8-2- General Restrictions and Limitations (modification) 8-3- Calculating Input Tax Credits 8-6- Input Tax Credits for Holding Corporations and Corporate Takeovers (modification) Excise duty forms B270- Excise duty return – Non-Licensee Excise duty memoranda EDM1-1-2- Regional Excise Duty Offices All GST/HST, Excise Duty, and Excise Taxes and Special Levies publications can be found on the CRA Web site at www.cra.gc.ca/gsthsttech, at www.cra.gc.ca/etsl, and at www.cra.gc.ca/exciseduty. ...

For more information on a continuous journey, refer to GuideRC4036, GST/HST Information for the Travel and Convention Industry. ...

GST/HST forms GST20- Election for GST/HST Reporting Period GST20-1- Notice of Revocation of an Election for GST/HST Reporting Period by a Listed Financial Institution GST111- Financial Institution GST/HST Annual Information Return GST191- GST/HST New Housing Rebate Application for Owner-Built Houses RC79- Deposit Advice RC151- GST/HST Credit Application for Individuals Who Become Residents of Canada RC4611- Application for Authorization or Revocation for an Exchange-Traded Fund to Use Particular Methods to Determine Its Provincial Attribution Percentages RC4612- Application to Not be Considered a Selected Listed Financial Institution RC7001-BC- British Columbia Provincial Sales Tax (PST) Transitional New Housing Rebate- Residential Condominiums RC7002-BC- British Columbia Provincial Sales Tax (PST)- Transitional New Housing Rebate- Apartment Buildings RC7524-BC- GST524 British Columbia Rebate Schedule GST/HST notices Notice273- GST/HST Rulings Service- Eligibility of Tours under the Foreign Convention and Tour Incentive Program Notice274- For discussion purposes only- Draft GST/HST Policy Statement, Research Activities Undertaken by Hospital Authorities- Entitlement to Rebates and Tax Status of Services Notice275- For discussion purposes only – Draft GST/HST Technical Information Bulletin B-103, Harmonized Sales Tax – Place of supply rules for determining whether a supply is made in a province GST/HST guide RC4210- GST/HST Credit Including related provincial credits and benefits For the period from July 2012 to June 2013 GST/HST technical information bulletins B-102- First Nations Goods and Services Tax- Place of Supply (revised) B-103- For discussion purposes only – Draft GST/HST Technical Information Bulletin B-103, Harmonized Sales Tax – Place of supply rules for determining whether a supply is made in a province GST/HST memoranda 9-3- Allowances 9-4- Reimbursements Excise duty forms B60- Excise Duty Entry E110- Description of Premises to Accompany Application for Licence Excise duty notices EDN31- Amendment to the Importation of Intoxicating Liquors Act EDN32- Federal Excise Stamp Mandatory on Tobacco Products as of July 1, 2012 Excise duty memoranda EDM10-1-7- Completing an Excise Duty Return- Spirits Licensee (revised) Softwood lumber products export charge notices SWLN5- Certification of Independent Remanufacturers (revised) All GST/HST, Excise Duty, and Excise Taxes and Special Levies publications can be found on the CRA Web site at www.cra.gc.ca/gsthsttech, at www.cra.gc.ca/etsl, and at www.cra.gc.ca/exciseduty. ...

Step 2- Determine the total of: all ITCs you are claiming for purchases of, or improvements to, real property and capital property to use more than 50% in commercial activities, including the deemed tax payable when capital property is brought into a participating province to use in your commercial activities any ITC on your acquisition of, or improvement to, real property based on its percentage of use in your commercial activity (must be more than 10%) and for which you filed Form 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, that is effective the day you acquired the property any ITC equal to the basic tax content of real property just before an election (Form GST26) filed by you takes effect to treat that property as a taxable supply and any ITC on the deemed purchase of that property based on its percentage of use in your commercial activity (must be more than 10%), where the election takes effect on a day other than the day you acquired the property or became a registrant all ITCs for goods you bought, imported or brought into a participating province that are sold by an agent or an auctioneer acting as your agent all ITCs for goods you imported on behalf of a non-resident for use exclusively in your commercial activities and sold when you are acting as an agent, or an auctioneer and an agent for the non-resident person 60% of the total of the GST/HST adjustments (for example, for price reductions and rebates for foreign conventions, for short-term accommodation in tour packages, and for artistic works produced for export) or of point-of-sale rebates for the provincial part of the HST that the charity gave in the reporting period (no amount should be included for any Ontario First Nations point-of-sale relief credited in the reporting period a the charity may claim this amount by filing Form GST189, General Application for Rebate of the GST/HST, using code 23) all amounts for GST/HST adjustments you gave for tax charged in excess of the GST/HST collectible on certain supplies of property and services all GST/HST adjustments you gave for tax collected in error or bad debts you wrote off during the period for the sale of real property or capital property all GST/HST adjustments for new housing rebates you credited during the period all ITCs that you were entitled to claim and that you carried forward from a reporting period when you did not have to use this net tax calculation for charities Enter this total on line 108 if you are filing your return electronically or on line 106 if you are filing a paper GST/HST return. ...

Canada has also recently ratified the multilateral Convention on Mutual Administrative Assistance in Tax Matters, which further expands our international information sharing network. ...

For more information, see Guide RC4160, Rebate for Tour Packages, Foreign Conventions, and Non-Resident Exhibitor Purchases. You are a sponsor or a non-registered organizer of a foreign convention or a non-resident exhibitor of a convention claiming a rebate for the GST/HST paid on convention facilities, exhibition space, or related convention supplies. For more information, see Guide RC4160, Rebate for Tour Packages, Foreign Conventions, and Non-Resident Exhibitor Purchases. ...

For income tax purposes, the terms "resident" and "carrying on business" are defined in the Income Tax Act, and the term "permanent establishment" is defined in the tax conventions that Canada has entered into with other countries. 25. ... The CRA has put in place an APA program to assist Canadian taxpayers in determining transfer prices acceptable for the purposes of the Income Tax Act, and when applicable, the various international tax conventions Canada has with foreign governments. ...

As on the SIN application form, use the date convention dd/mm/yyyy when filling out the RDSP application form. If you do not use this convention, it will cause problems during the validation process. ...

Rebates for eligible tour packages and accommodation Under the Foreign Convention and Tour Incentive Program (FCTIP), some non-resident persons such as tour operators and sponsors of foreign conventions are entitled to a rebate of, or relief from, the GST paid on eligible property and services supplied in Canada. ...

La version française de cette publication est intitulée Guide des conventions de retraite. ... However, if the payments qualify as "periodic pension payments," the provisions of an income tax convention or agreement between Canada and another country may provide for a reduced rate of Part XIII tax on the payments. For more information about non-resident income tax, the treaty countries, and treaty rates, see the following publications: T4061, NR4 – Non-Resident Tax Withholding, Remitting, and Reporting IC76-12R6, Applicable rate of Part XIII tax on amounts paid or credited to persons in countries with which Canada has a tax convention IC77-16R4, Non-Resident Income tax Note If you bought an interest in an RCA from a non-resident, you have to withhold income tax at a rate of 25% of the price you paid. ...