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Example A sponsor’s total expenses for a domestic convention are $100,000. Of that, $30,000 (30%) is for providing the convention facility and related convention supplies and $20,000 (20%) is for providing food and beverages that are related convention supplies. ... Further information on related convention supplies is available in the Guide RC4036, Information for the Travel and Convention Industry, which is available on the CRA Web site at: www.cra-arc.gc.ca. ...

This submission must provide information as to the applicability of the treaty article of the income tax convention of the country of residence of the employee. ... Article XV of the 1980 Canada-United States Income Tax Convention (the Convention) is used for illustrative purposes. ¶ 92. ... Income tax conventions or treaties ¶ 98. Canada reserves the right to tax income earned within its boundaries. ...

Tax Convention 3.43 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 6.52 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. ...

Program history- from VRP to FCTIP Notice to the reader Under proposed changes, a GST/HST rebate is no longer available to non-residents for the Canadian accommodation portion of eligible tour packages under the Foreign Convention and Tour Incentive Program if the accommodations are supplied after March 22, 2017. ... In 2007, the Foreign Convention and Tour Incentive Program (FCTIP) replaced the Visitor Rebate Program (VRP). ... Determine which form you must use to claim your rebate If you apply for You use a Tour Incentive Rebate Form GST115, GST/HST Rebate Application for Tour Packages a Foreign Convention Rebate Form GST386, Rebate Application for Conventions FCTIP and VRP rebate comparison tables Types of foreign convention rebates and their availability under the FCTIP or the former VRP Type of rebate FCTIP Former VRP Convention Facility Rebate for non-resident sponsors of foreign conventions Yes Yes Convention Facility Rebate for non-registered organizers of foreign conventions Yes Yes Related Convention Supplies Rebate for non-resident sponsors of foreign conventions Yes Yes Related Convention Supplies Rebate for non-registered organizers of foreign conventions Yes Yes Related Convention Supplies Rebate for non-resident exhibitors at domestic or foreign conventions Yes Yes Food, Beverage and Catering Rebate for non-resident sponsors of foreign conventions Yes Yes Food, Beverage and Catering Rebate for non-registered organizers of foreign conventions Yes Yes Food, Beverage and Catering Rebate for non-resident exhibitors at domestic or foreign conventions No No Exhibition Space Rebate for non-resident exhibitors at domestic or foreign conventions Yes Yes Types of tour incentive rebates and their availability under the FCTIP or the former VRP Type of rebate FCTIP Former VRP Accommodation Rebate for non-resident consumers No Yes Accommodation Rebate for non-resident businesses other than tour operators No Yes Accommodation Rebate for non-resident tour operators Yes Yes Tour Package Rebate for non-resident consumers Yes Yes Tour Package Rebate for non-resident businesses other than tour operators Yes Yes Tour Package Rebate for non-resident tour operators Yes Yes Exported Goods Rebate for non-resident consumers (Footnote) No Yes Footnote- Goods shipped to an address outside Canada are still relieved of GST/HST. ...

., the Multilateral Convention on Mutual Administrative Assistance in Tax Matters (MAC) Footnote 5 or a bilateral tax treaty), and they have entered into a competent authority agreement relating to CbCR. ... The place of effective management should be determined in accordance with the provisions of Article 4 of the OECD Model Tax Convention Footnote 10 and its accompanying commentary Footnote 11. ... CRA considers that, when in effect, a bilateral competent authority agreement with the United States made to effectuate the automatic exchange of CbCR information under the Canada –United States Income Tax Convention will constitute a QCAA. ...

TPM-12 Accelerated Competent Authority Procedure (ACAP) December 12, 2008 This memorandum does not replace the law found in the Income Tax Act (ITA) and its Regulations, or the applicable income tax convention (Convention). ... As it may not completely address your particular situation, it would be advisable to refer to the ITA, any applicable Regulation, relevant case law, or Convention. ... The ACAP does not limit or relieve the taxpayer's rights and obligations under a specific income tax convention or the ITA such as penalty under subsection 247(3). ...

Incentive trips Under the Foreign Convention and Tour Incentive Program (FCTIP), a non-resident may claim a rebate in respect of the GST/HST paid on certain purchases made in connection with a foreign convention and on eligible tour packages. ... An incentive trip that includes business meetings is usually not a convention. ... It is always a question of fact whether any particular event or package would be a foreign convention or a tour package. ...

Convention-- [NAME OF THE RELEVANT CONVENTION]. Critical assumption-- Any assumed objective criterion that would significantly affect the substantive terms of the APA if the underlying conditions changed, whether or not the change is within the taxpayer's control. ... Consequently, the confidentiality provisions of the Act and the Convention limit the rights and powers of the CCRA to use and disclose information submitted in connection with an APA. ... CHANGE IN LAW OR TO THE CONVENTION If there is a change in law or to the Convention that modifies the Canadian federal income tax treatment of any matter covered by this APA, the new or amended law or the Convention will supersede this APA to the extent that it is inconsistent. 19. ...

GST/HST Info Sheets GI-015 GST/HST Rate Reduction and Purchasers of New Housing – July 2007 (revised) GI-035 Annual Information Schedule for Financial Institutions GI-036 Beverages GI-037 Children's Camps Operated by Public Sector Bodies GST/HST Memorandum 4-4 Agriculture and Fishing (revised) GST/HST Guides RC4160 Rebate for Tour Packages, Foreign Conventions, and Non-Resident Exhibitor Purchases (revised) GST/HST Technical Information Bulletin (TIB) B-096 GST/HST Rate Reduction and Real Property GST/HST Policy Statements P-196R Whether Administrative Overhead Costs Fall under Subsection 186(1) of the Excise Tax Act (revised) P-218R Tax Status of Damage Payments, Whether or not Within Section 182 of the Excise Tax Act (revised) GST/HST Notices NOTICE221 Questions and Answers on the Cancellation of the Visitor Rebate Program and the New Foreign Convention and Tour Incentive Program (revised) GST/HST Forms GST60 GST/HST Return for Acquisition of Real Property (revised) GST111 Schedule 1 – Financial Institution GST/HST Annual Information Schedule GST115 GST/HST Refund Application for Tour Packages GST386 Refund application for foreign conventions GST489 Return for Self-Assessment of the Provincial Part of Harmonized Sales Tax (HST) (revised) Excise Duty Memorandum EDM10-3-1 Refunds (revised) Softwood Lumber Products Export Charge Forms B253-1 Softwood Lumber Products Export Charge – Independent Remanufacturer Registration Supplement (revised) B278 Softwood Lumber Products Export Charge Act, 2006 – Application for Refund (revised) All GST/HST, Excise Duty, and Excise Taxes and Special Levies publications can be found on the CRA Web site at: www.cra-arc.gc.ca/tax/technical/menu-e.html GST/HST Enquiries To make enquiries regarding your GST/HST account, call Business Enquiries at 1-800-959-5525 To make enquiries regarding the status of specific GST/HST domestic rebate claims, call 1-800-565-9353 To make enquiries regarding the status of visitor rebate claims, call 1-800-668-4748 To obtain copies of forms and publications, call 1-800-959-2221 If you are in Quebec please call the following toll-free number: 1-800-567-4692 (Revenu Québec) The Excise and GST/HST News is published quarterly and highlights recent developments in the administration of the goods and services tax (GST) and harmonized sales tax (HST) as well as excise taxes and duties. ...

A rebate of the GST/HST and the QST paid on convention facilities and related convention supplies may be available to you if you are a  non-resident   exhibitor of foreign or domestic conventions who is not registered for the GST/HST. ... You may claim a rebate for the GST/HST and the QST paid for convention facilities and related convention supplies. Related convention supplies are property and services purchased exclusively for consumption, use, or supply in connection with a convention. ...