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If it is later proved that the event is not a foreign convention, we will pay back the rebate amount that the eligible supplier paid or credited for the convention facility and/or related convention supplies. ... See How to calculate and claim the rebate A sponsor of a foreign convention OR An organizer of a foreign convention who is not registered for the GST/HST They meet all of the eligibility conditions for claiming a rebate. ... You are a registrant operator of convention facilities that is not the organizer of the convention paying or crediting a rebate amount to a sponsor or non-registered organizer of a foreign convention. ...

Foreign conventions If you are the sponsor of a foreign convention, you cannot register for the GST/HST if your only commercial activity in Canada is making sales of admissions or related convention supplies or leasing exhibition space at a foreign convention. ... Note Sponsor of a convention means the person who convenes the convention and supplies admissions to it. ... Unregistered non-resident exhibitors attending domestic or foreign conventions can claim a rebate of the GST/HST paid on convention space and related convention supplies. ...

A proposed new Foreign Convention and Tour Incentive Program (FCTIP), effective April 1, 2007 was also announced in the budget. This new program will continue to provide relief to non-residents for GST (and the federal component of the HST) in respect of many of the property and services used in the course of conventions held in Canada. ... Tourism GI-026 Visitor Rebate Program- Accommodation Rebate for Non-Residents GI-032 Foreign Convention and Tour Incentive Program – Rebate for Non-Residents Purchasing Tour Packages GI-033 Foreign Convention and Tour Incentive Program – Rebate for Non-Registered Non-Resident Tour Operators Purchasing Accommodation Conventions GI-027 Foreign Convention and Tour Incentive Program-– Admissions to Domestic Conventions Sold to Non-Residents GI-028 Foreign Convention and Tour Incentive Program – Rebate for Non-Resident and Non-Registered Exhibitors GI-029 Foreign Convention and Tour Incentive Program- Rebate for Sponsors of Foreign Conventions GI-030 Foreign Convention and Tour Incentive Program- Rebate for Non-Registered Organizers GI-031 Foreign Convention and Tour Incentive Program – Rebates Paid or Credited by Registrant Organizers of Foreign Conventions and Suppliers Please note that as announced on September 25, 2006, a rebate of the GST/HST will continue to be available for non-residents exporting goods in the course of their commercial activity. ...

These include: Fees for preparing SR&ED claims (see section 4.8.1) Cost to attend conventions or conferences (see section 4.8.2) Interest expenses (see section 4.8.3) 3.1.2 Expenditures that are not directly related Certain expenditures, including salary or wages, that relate to the general administration or management of a business are generally not allowable for SR&ED purposes. ... The Queen 4.8.2 Cost to attend conventions or conferences Only the expenditures for technical conventions or conferences specific to the SR&ED project or its technology can be directly related and incremental to the prosecution of SR&ED. ... Legislative References Income Tax Regulations Paragraph 2900(2)(c) Other expenditures directly related and incremental to the prosecution of SR&ED – Traditional method Clause 2902(a)(i)(F) Prescribed expenditure – Convention and conference 4.8.3 Interest expenses Interest expenses incurred on money borrowed for the prosecution of SR&ED are deductible as an SR&ED expenditure only to the extent that the borrowed money is used to pay SR&ED expenditures that are otherwise allowable SR&ED expenditures. ...

Convention expenses You can deduct the cost of attending up to two conventions a year. ... This second limit may not apply if an organization from another country sponsors the convention and the convention relates to your business or professional activity. ... Example Cathy attended a two-day convention in May 2016 that cost her $600. ...

Tax Convention 3.54 Plans or arrangements established in Canada described in paragraph 3 of Article XVIII (Pensions and Annuities) of the Convention between Canada and the United States with Respect to Taxes on Income and on Capital include superannuation, pension, or other retirement arrangements. ... “In trust for” accounts 6.50 Many financial institutions open accounts under an “in trust for” (ITF) convention but there is no consistent industry approach to ITF account naming conventions. ... The financial institution opens the account using the ITF naming convention. ...

Foreign convention info sheets The following GST/HST info sheets have been revised to provide more complete information on the Foreign Convention and Tour Incentive Program: GI-026, Visitor Rebate Program – Non-Residents Purchasing Accommodation: When is the Rebate Still Available? GI-027, Foreign Convention and Tour Incentive Program – Sponsors of Domestic Conventions: Application of the GST/HST to Admissions Sold to Non-Residents · GI-028, Foreign Convention and Tour Incentive Program – Non-Resident Exhibitors: Application of GST/HST to Purchases and Rebate for Purchases GI-029, Foreign Convention and Tour Incentive Program – Sponsors of Foreign Conventions: What Is a Foreign Convention and Rebate for Purchases GI-030, Foreign Convention and Tour Incentive Program – Non-Registered Organizers of Foreign Conventions: Rebate for Purchases GI-031, Foreign Convention and Tour Incentive Program – Registrant Organizers and Convention Facility Operators: Paying and Crediting the Rebate Amount for Foreign Conventions GI-032, Foreign Convention and Tour Incentive Program – Non-Residents Purchasing Tour Packages: Rebate for Eligible Tour Packages GI-033, Foreign Convention and Tour Incentive Program – Non-Resident Tour Operators: Rebate for Accommodation Sold in Eligible Tour Packages The following is a new info sheet on the Foreign Convention and Tour Incentive Program: GI-044, Foreign Convention and Tour Incentive Program – Tour Packages: What Is an Eligible Tour Package Fraud prevention Small and medium businesses and not-for-profit organizations (NPOs) are often subject to mass marketing fraud in the form of deceptive telemarketing, deceptive mail and Internet scams. ... GI-027 Foreign Convention and Tour Incentive Program – Sponsors of Domestic Conventions: Application of the GST/HST to Admissions Sold to Non-Residents GI-028 Foreign Convention and Tour Incentive Program – Non-Resident Exhibitors: Application of GST/HST to Purchases and Rebate for Purchases GI-029 Foreign Convention and Tour Incentive Program – Sponsors of Foreign Conventions: What Is a Foreign Convention and Rebate for Purchases GI-030 Foreign Convention and Tour Incentive Program – Non-Registered Organizers of Foreign Conventions: Rebate for Purchases GI-031 Foreign Convention and Tour Incentive Program – Registrant Organizers and Convention Facility Operators: Paying and Crediting the Rebate Amount for Foreign Conventions GI-032 Foreign Convention and Tour Incentive Program – Non-Residents Purchasing Tour Packages: Rebate for Eligible Tour Packages GI-033 Foreign Convention and Tour Incentive Program – Non-Resident Tour Operators: Rebate for Accommodation Sold in Eligible Tour Packages GI-044 Foreign Convention and Tour Incentive Program – Tour Packages: What Is an Eligible Tour Package GI-045 Residential Care Facilities and Proposed Changes in the 2008 Budget GST/HST Memoranda Series 8.2 General Restrictions and Limitations 19.3.1.2 Stated Price Net of Rebate – GST at 5% 19.3.8 New Housing Rebates and the HST 19.3.8.1 New Housing Rebates and HST at 13% GST/HST Notices Notice228 Notice of Change- GST/HST Memoranda 4.4, Agriculture and Fishing Notice229 Implementation of the Carcross/Tagish First Nations Goods and Services Tax Notice230 First Nations Goods and Services Tax (FNGST) imposed by Shuswap, Akisqnuk, Lower Kootenay, St. ...

Convention on Mutual Administrative Assistance in Tax Matters April 2004 Background On April 28, 2004, Canada signed the Convention on Mutual Administrative Assistance in Tax Matters (Convention). ... Canada and the Convention In signing the Convention, Canada agreed only to exchange tax information. ... For More Information The full text of the Convention is available on the CRA Web site by clicking on "Other Conventions" at: http://www.cra.gc.ca/treaties. ...

Residents and Regulation 102 Waivers BTS Regulation 102 Waiver Guidelines The following provides information on how Article XV, Income from Employment, of the Canada- United States Income Tax Convention will be applied in respect of income from employment services provided in Canada by US residents. ... Canada- US Income Tax Convention (1980), Article XV- Income from Employment Under paragraph 1 of Article XV, salary, wages and other similar remuneration derived by a resident of the United States (US) in respect of employment services provided in Canada are taxable in the United States, unless the employment is exercised in Canada. ...

Convention expenses You can deduct the cost of attending up to two conventions a year. ... This second limit may not apply if an organization from another country sponsors the convention, and if the convention relates to your business or professional activity. ... Food, beverages, or entertainment at a convention do not include incidental items such as coffee and doughnuts available at convention meetings or receptions. ...