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TCC
Nonis v. The Queen, 2021 TCC 31
Nonis’ remedy, if any, lies to the south [33] The Canada-United States Tax Convention was entered into, inter alia, to prevent double taxation, fiscal avoidance and fiscal evasion. ... This is also how this Court and others have interpreted Article XXIV of the Canada-United States Tax Convention. [38] Accordingly, there is no basis under Canada-United States Tax Convention to allow the appeal by vacating the assessments. Canada was within its rights under the Canada-United States Tax Convention to assess tax on the amounts received by the Appellant from MLSE in 2015 and 2016. ...
Old website (cra-arc.gc.ca)
Excise and GST/HST News No. 64 (Spring 2007)
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. ...
Administrative Policy summary
Factor -- summary under Article 29A
Factor-- summary under Article 29A Summary Under Tax Topics- Treaties- Income Tax Conventions- Article 29A ...
Administrative Policy summary
Situation C -- summary under Article 29A
Situation C-- summary under Article 29A Summary Under Tax Topics- Treaties- Income Tax Conventions- Article 29A ...
Administrative Policy summary
Situation B -- summary under Article 29A
Situation B-- summary under Article 29A Summary Under Tax Topics- Treaties- Income Tax Conventions- Article 29A ...
Administrative Policy summary
Situation A -- summary under Article 29A
Situation A-- summary under Article 29A Summary Under Tax Topics- Treaties- Income Tax Conventions- Article 29A ...
Administrative Policy summary
(US vs. CAN) -- summary under Article 29A
CAN)-- summary under Article 29A Summary Under Tax Topics- Treaties- Income Tax Conventions- Article 29A ...
Administrative Policy summary
Income Tax Technical News, No. 18, 16 June 2000 -- summary under Article 5
Income Tax Technical News, No. 18, 16 June 2000-- summary under Article 5 Summary Under Tax Topics- Treaties- Income Tax Conventions- Article 5 Discussion of TCC decision in Dudney. ...
Administrative Policy summary
Income Tax Technical News, No. 18, 16 June 2000 -- summary under Article 7
Income Tax Technical News, No. 18, 16 June 2000-- summary under Article 7 Summary Under Tax Topics- Treaties- Income Tax Conventions- Article 7 Discussion of Cudd Pressure case. ...
Administrative Policy summary
93 C.R. - Q. 32 -- summary under Article 18
.- Q. 32-- summary under Article 18 Summary Under Tax Topics- Treaties- Income Tax Conventions- Article 18 The definition of "pensions" includes a U.S. ...