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Services in relation to a location-specific event Services in relation to a location-specific event The general rule for supplies of services will not apply to a supply of a service that relates to a location-specific event (for example, a performance, festival, ceremony, convention, conference, symposium, or other similar event) if the service will be performed primarily (more than 50%) at a location of the event in a province. ... The services will be performed at the convention centre in Kingston, Ontario where the gala will take place. ...

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. ... However, Canada has entered into income tax conventions or agreements, commonly known as tax treaties, with many countries that allow a deduction on your Canadian income tax and benefit return for some of those contributions. ...

Royalty payment and management fees: Paragraph 4 of Article XII, Royalties, of the technical explanation of the Canada–United States Income Tax Convention indicates that the term royalties does not encompass management fees. ...

The Constitution of Canada and the principles of responsible government provide the foundation for the role, responsibilities and values of the federal public sector. [1] Constitutional conventions of ministerial responsibility prescribe the appropriate relationships among ministers, parliamentarians, public servants [2] and the public. ...

The EAC didn't use standard formatting conventions to organize and highlight important information. ...

Compensation may not include an amount that:- relates to a period throughout which the individual is not resident in Canada, as defined in subsection 250(1); and- is not attributable to an office or employment in Canada or is exempt from tax in Canada under a tax treaty or convention; (b) a prescribed amount, which is referred to in this circular as prescribed compensation; and (c) remuneration for a period during which the individual is not a resident of Canada, but only to the extent that the remuneration is acceptable to the Minister of National Revenue. ...

Fifth question The fifth question determines whether you are filing certain rebates related to foreign conventions or tour packages. ...

This rule does not apply to a non-resident sponsor who supplies admissions to a foreign convention in which at least 75% of the attendees are non-residents of Canada. ...

Of note, Canada signed a Protocol amending the Tax Convention with Switzerland in October 2010. ...

Line 54 – Other deductions to arrive at taxable income Enter other deductions, such as: prior year limited partnership, farming, or fishing losses (see Note); the $2,000 deduction allowed to a non-profit organization reporting income from property (subsection 149(5) deduction); and the amount of foreign income reported that is exempt from tax in Canada because of a tax treaty or convention (identify the exempt income amount, and the treaty or convention that applies). ... Tax Convention. Line 21 – (Part XII.2 tax amount) On this line, enter the amount from line 13, which is the amount of Part XII.2 tax you attribute to designated beneficiaries. ... Every non-resident person has to pay Canadian income tax of 25% under Part XIII of the Act, unless a tax treaty or convention provides a lower rate. ...