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Foreign Convention and Tour Incentive Program- Tax rebate for tour operators The Foreign Convention and Tour Incentive Program is a rebate program designed to attract tour groups to Canada. ...

Changes to the withholding rates on interest and royalties and to the independent personal services Article in the Canada-Chile Tax Convention Effective January 1, 2004, the withholding rate on interest described in paragraph 2 of Article 11 of the Canada-Chile Tax Convention was lowered from 15 percent to 10 percent on the interest derived from: loans granted by banks and insurance companies; bonds or securities that are regularly and substantially traded on a recognized securities market; and sale on credit paid by the purchaser of machinery and equipment to a beneficial owner that is the seller of the machinery and equipment. Effective January 1, 2004, the withholding rate on royalties described in paragraph 2 of Article 12 of the Canada-Chile Tax Convention was lowered from 15 percent to 10 percent. ... " These changes occur as a result of the "most-favoured-nation" provisions in paragraphs 1 and 2 of the Protocol to that Convention. ...

Canada-Estonia Tax Convention – “Most Favoured Nation” provision takes effects to eliminate source-state taxation rights in respect of certain royalties Events have resulted in the exemption described in Article 12(7) of the Canada-Estonia Tax Convention to have effect in respect of royalties paid or credited on or after January 1, 2016. ...

Tax Convention – Arrangement signed on the exchange of Country-by-Country Reports On June 7, 2017, the competent authorities of Canada and the United States of America (U.S.) signed an arrangement on the exchange of Country-by-Country Reports. The information exchanged is subject to the confidentiality and other provisions of the Convention between the United States of America and Canada with Respect to Taxes on Income and on Capital, signed on September 26, 1980. ...

IC71-17R5 Guidance on Competent Authority Assistance Under Canada's Tax Conventions You can view this publication in: HTML ic71-17r5-e.html (96 KB) PDF ic71-17r5-e.pdf (185 KB) Last update: 2005-02-01 This document is only available in electronic format. ...

RC4036 GST/HST Information for the Travel and Convention Industry You can view this publication in: HTML rc4036-e.html (198 KB) PDF rc4036-10-16e.pdf (253 KB) Last update: 2016-10-04 This document is only available in electronic format. ...

Organizations- Under Article XXI of the Canada- United States Tax Convention You can view this publication in: HTML t4016-e.html (920 KB) PDF t4016-16b.pdf (712 KB) Last update: 2016-05-26 This document is only available in electronic format. ...

GST106 Information on Claims Paid or Credited for Foreign Conventions and Tour Packages For best results, download and open this form in Adobe Reader. ...

GST386 Rebate Application for Conventions For best results, download and open this form in Adobe Reader. ...

Article XVI- Artists and Athletes, Canada- United States Income Tax Convention The information on this page has been tailored specifically for actors providing film or video acting services in Canada. ... Attach a note to your return explaining that the exemption you are claiming is provided in Paragraph 1 of Article XVI- Artistes and Athletes, Canada- United States Income Tax Convention. ... Indicate on the form that you are claiming a refund according to Paragraph 1 of Article XVI, Artistes and Athletes, in the Canada- United States Income Tax Convention. ...