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You have to withhold income tax of 25% (or the percentage established under a tax convention or agreement) on amounts you paid or credited to non-residents. ... For more information, see Information Circular IC76-12, Applicable Rate of Part XIII Tax on Amounts Paid or Credited to Persons in Countries with Which Canada Has a Tax Convention, and Information Circular IC77-16, Non-Resident Income Tax. ... Guides and other publications T4012, T2 Corporation – Income Tax Guide T4013, T3 Trust Guide T4061, NR4 – Non-Resident Tax Withholding, Remitting and Reporting T4091, T5008 Guide- Return of Securities Transactions Income tax folios S5-F1-C1, Determining an Individual's Residence Status Information circulars IC07-1, Taxpayer Relief Provisions IC71-9, Unclaimed Dividends IC76-12, Applicable Rate of Part XIII Tax on Amounts Paid or Credited to Persons in Countries with Which Canada Has a Tax Convention IC77-16, Non-Resident Income Tax IC82-2, Social Insurance Number Legislation that Relates to the Preparation of Information Slips IC97-2, Customized Forms Interpretation bulletins IT-66, Capital Dividends IT-67, Taxable Dividends from Corporations Resident in Canada IT-88, Stock Dividends IT-149, Winding-up Dividend IT-396, Interest Income IT-448, Dispositions – Changes in Terms of Securities (and its Special Release) IT-531, Eligible Funeral Arrangements Appendix E – Income Tax Act references You may find these references for the following topics helpful when using this guide. ...

This applies unless the amount relates to a period throughout which the individual was not resident in Canada, and is either: not attributable to performing duties or employment in Canada; or exempt from income tax in Canada by reason of a tax convention. ...

GST/HST regulations SOR/2016-4, Various GST/HST Regulations, No. 7 (Newfoundland and Labrador – Rebate for Municipalities) GST/HST forms GST59, GST/HST Return for Imported Taxable Supplies, Qualifying Consideration, and Internal and External Charges GST489, Return for Self-Assessment of the Provincial Part of Harmonized Sales Tax (HST) GST494, Goods and Services Tax/Harmonized Sales Tax (GST/HST) Final Return for Selected Listed Financial Institutions GST498, GST/HST Rebate Application for Foreign Representatives, Diplomatic Missions, Consular Posts, International Organizations, Or Visiting Forces Units GST499-1, First Nations Tax (FNT) Schedule GST502, Election and Revocation of Election Between Auctioneer and Principal GST506, Election and Revocation of an Election Between Agent and Principal GST524, GST/HST New Residential Rental Property Rebate Application GST531, Return for Self-Assessment of the First Nations Goods and Services Tax (FNGST) RC1, Request for a Business Number RC1A, Business Number- GST/HST Account Information RC1C, Business Number- Import/Export Account Information RC79, Deposit Advice RC325, Address change request RC4607, GST/HST Pension Entity Rebate Application and Election RC7190-WS, GST190 Calculation Worksheet RC7207, GST/HST Rebate Application and Election for GST/HST and QST Purposes for Pension Entities that are Selected Listed Financial Institutions RC7207-1, QST Rebate Application and Election for Pension Entities that are Selected Listed Financial Institutions for GST/HST Purposes Only RC7294, GST/HST and QST Final Return for Selected Listed Financial Institutions RC7301, Request for a Business Number for Certain Selected Listed Financial Institutions RC7301A, Business Number- GST/HST Program Account Information and QST Registration for Selected Listed Financial Institutions GST/HST pamphlets and guides RC2, The Business Number and Your Canada Revenue Agency Program Accounts RC4022, General Information for GST/HST Registrants RC4027, Doing Business in Canada- GST/HST Information for Non-Residents RC4034, GST/HST Public Service Bodies' Rebate RC4036, GST/HST Information for the Travel and Convention Industry RC4049, GST/HST Information for Municipalities RC4058, Quick Method of Accounting for GST/HST RC4064, Disability-Related Information- 2015 RC4070, Information for Canadian Small Businesses RC4081, GST/HST Information for Non-Profit Organizations RC4231, GST/HST New Residential Rental Property Rebate GST/HST notices NOTICE290, Filing Deadline – Reminder to File Form RC4616 Before January 1, 2016 for Existing Section 156 Elections NOTICE291, Kahkewistahaw First Nation Implements the First Nations Goods and Services Tax NOTICE292, Proposed Public Service Bodies' Rebate for Municipalities in Newfoundland and Labrador- Questions and Answers GST/HST technical information bulletins B-032, Expenses Related to Pension Plans (revised) Excise duty forms L63, Licence and Registration Application Excise Act, 2001 Excise duty memoranda EDM3-1-2, Licensed Users All GST/HST, excise duty and excise taxes and special levies publications can be found on the CRA website at www.cra.gc.ca/gsthsttech, at www.cra.gc.ca/etsl and at www.cra.gc.ca/exciseduty. ...

The authority to disclose information to other countries under international tax conventions is delegated to the director general of the International and Large Business Directorate, International, Large Business and Investigations Branch. ...

Under the auspices of the FTA, JITSIC-participating countries operate under a legal framework of bilateral and multilateral conventions and tax information exchange agreements to share experience, resources, and expertise to tackle common tax evasion and avoidance issues. ...

Under the auspices of the FTA, JITSIC-participating countries operate under a legal framework of bilateral and multilateral conventions and tax information exchange agreements to share experience, resources, and expertise to tackle common tax evasion and avoidance issues. ...

Box 119 – Foreign business income that is exempt from Canadian tax due to a tax convention or agreement (Multi-jurisdictional) Enter any part of foreign business income that is exempt from Canadian tax due to a tax convention or agreement. ... Box 157 – Foreign capital gains exempt from Canadian tax due to a tax convention or agreement (Multi-jurisdictional) Enter the foreign capital gain that is exempt from Canadian tax due to a tax convention or agreement. ... The percentage may be different under a tax convention or agreement between Canada and a foreign country. ...

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. For more information, see Guide RC4036, GST/HST Information for the Travel and Convention Industry; 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. ...

A summary of the significant accounting policies follows: (a) Revenue and pension contributions recognition Revenues and pension contributions are recognized in the year in which the event that generates the revenue or the pension contribution occurs and when the effective date of the related legislation has passed and either the legislation, regulation or by-laws have been approved by the legislature or the ability to assess and collect tax has been provided through legislative convention. ...

A summary of the significant accounting policies follows: (a) Revenue and pension contributions recognition Revenues and pension contributions are recognized in the year in which the event that generates the revenue or the pension contribution occurs and when the effective date of the related legislation has passed and either the legislation, regulation or by-laws have been approved by the legislature or the ability to assess and collect tax has been provided through legislative convention. ...