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What the "Archived Content" notice means for interpretation bulletins NO: IT-305R4 DATE: October 30, 1996 SUBJECT: INCOME TAX ACT Testamentary Spouse Trusts REFERENCE: Subsections 70(6), (6.1), (7) and (8) (also subsections 12(10.2), 70(5), (5.4) and (6.2), 108(3) and (4), 248(3), (8), (9), (9.1) and (9.2) and 252(3) and (4) and paragraph 5 of Article XXIXB of the Canada-United States Income Tax Convention (1980)) Notice-- Bulletins do not have the force of law This document is also available for download in PDF format. ... Pursuant to paragraph 5 of Article XXIXB of the Canada-United States Income Tax Convention (1980), where an individual was a resident of the United States immediately before the individual's death, for the purposes of subsection 70(6), both the individual and the individual's spouse are deemed to have been resident in Canada immediately before the individual's death and, if certain conditions described in that paragraph are met, a trust for that spouse will also be treated as being resident in Canada. ... As a result, subsection 70(7) may be used to "untaint" certain types of "tainted" spouse trusts in order to permit the rollover provided by subsection 70(6.1). ¶ 33 has been added to discuss paragraph 5 of Article XXIXB of the Canada-United States Income Tax Convention (1980). ...

You can also file Form GST106, Information on claims paid or credited for foreign conventions and tour packages, along with your return. Information on claims paid or credited for foreign conventions and tour packages (Form GST106) If you paid or credited rebate amounts for foreign conventions or tour packages, and you claimed a deduction on your GST/HST return for the amount of GST/HST you paid or credited, then you must file this form. ...

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. ...

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. ...

Sometimes, convention fees include the cost of food, beverages, or entertainment. The convention organizer may not show these amounts separately on your bill. ... Food, beverages, or entertainment at a convention do not include incidental items such as coffee and doughnuts available at convention meetings or receptions. ...

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. ...

Overnight recreational camps operating or managing overnight recreational camps, such as: children's camps family vacation camps outdoor adventure retreats wilderness camps Recreational facilities operating or managing a facility or providing services that enable patrons to participate in recreational activities, including: downhill and cross-country ski/snowboard areas, including: ski lifts and tows equipment rental services provided at the area ski/snowboard instruction services provided at the area operation of docking and storage facilities for pleasure-craft owners, with or without related activities, such as: retailing fuel and marine supplies boat repair and maintenance rental service operation and maintenance of recreation and amusement facilities and services, including maintaining non-gambling coin-operated amusement devices located in a business operated by others aerobic dance centres amateur sports clubs, teams or leagues archery or shooting ranges ballrooms or dance halls billiard or pool halls bocce ball courts body building studios bungee jumping facilities curling clubs fitness and recreational sports centres mini golf and bowling gymnasiums handball, racquetball, squash or tennis clubs recreational go-cart tracks laser tag facilities paintball facilities physical fitness facilities ping pong parlours river rafting rock climbing facilities skating rinks swimming pools tennis courts trampoline facilities wave pools Not eligible operating or managing one of these facilities, or providing services that enable patrons to participate in one of these recreational activities: golf golf instruction golf courses golf driving ranges golf clubhouses country clubs professional sports clubs, teams or leagues facilities used primarily by professional sports clubs, teams or leagues Restaurants and food services preparing and serving meals, snacks and beverages made to order for immediate consumption on or off the premises, such as: restaurants food trucks cafeterias catering services coffee shops food concessions bars pubs nightclubs Not eligible facilities primarily engaged in retailing food or beverage products, such as: supermarkets grocery stores convenience stores suppliers to restaurant and food services businesses Sightseeing and scenic tours organizing, promoting or supporting scenic and sightseeing tours, such as: air-boat rides charter fishing services dog sledding tour horse-drawn sightseeing rides hot-air balloon rides scenic and sightseeing aerial cable cars, tramways and gondolas sightseeing boat excursion operation scenic and sightseeing bus transportation scenic and sightseeing monorails scenic and sightseeing railroads scenic and sightseeing trolley operation sightseeing or dinner cruises steam train excursions whale watching excursions Not eligible the sale of goods that promotes or supports sightseeing and scenic tours Travel agencies and tour operators operating a travel agency or as a tour operator acting as an agent in selling travel, tour, and accommodation services for: tour operators transportation companies short-term lodging establishments arranging, assembling and marketing tours Tourism promotion promoting a destination or region in Canada for the purpose of attracting tourism Not eligible the sale of goods that promotes a destination or region for the purpose of attracting tourism Trade shows, festivals, weddings, and conventions organizing, planning, hosting, promoting or supporting conventions, trade shows, festivals, or weddings, parties and similar events including: banquet hall rentals dance hall rentals formal clothing and costume rental party and wedding consultants party supply rentals reception hall rentals rental of facilities for conventions tent rentals wedding and special event photography wedding chapels Not eligible the sale of goods that supports or promotes conventions, trade shows, festivals or weddings, parties and similar events, such as: the sale of formal clothing Subsidies you may qualify for Find out what other criteria you need to meet to be eligible for the THRP, or how you may get a different current COVID-19 business subsidy. ...

Overnight recreational camps operating or managing overnight recreational camps, such as: children's camps family vacation camps outdoor adventure retreats wilderness camps Recreational facilities operating or managing a facility or providing services that enable patrons to participate in recreational activities, including: downhill and cross-country ski/snowboard areas, including: ski lifts and tows equipment rental services provided at the area ski/snowboard instruction services provided at the area operation of docking and storage facilities for pleasure-craft owners, with or without related activities, such as: retailing fuel and marine supplies boat repair and maintenance rental service operation and maintenance of recreation and amusement facilities and services, including maintaining non-gambling coin-operated amusement devices located in a business operated by others aerobic dance centres amateur sports clubs, teams or leagues archery or shooting ranges ballrooms or dance halls billiard or pool halls bocce ball courts body building studios bungee jumping facilities curling clubs fitness and recreational sports centres mini golf and bowling gymnasiums handball, racquetball, squash or tennis clubs recreational go-cart tracks laser tag facilities paintball facilities physical fitness facilities ping pong parlours river rafting rock climbing facilities skating rinks swimming pools tennis courts trampoline facilities wave pools Not eligible operating or managing one of these facilities, or providing services that enable patrons to participate in one of these recreational activities: golf golf instruction golf courses golf driving ranges golf clubhouses country clubs professional sports clubs, teams or leagues facilities used primarily by professional sports clubs, teams or leagues Restaurants and food services preparing and serving meals, snacks and beverages made to order for immediate consumption on or off the premises, such as: restaurants food trucks cafeterias catering services coffee shops food concessions bars pubs nightclubs Not eligible facilities primarily engaged in retailing food or beverage products, such as: supermarkets grocery stores convenience stores suppliers to restaurant and food services businesses Sightseeing and scenic tours organizing, promoting or supporting scenic and sightseeing tours, such as: air-boat rides charter fishing services dog sledding tour horse-drawn sightseeing rides hot-air balloon rides scenic and sightseeing aerial cable cars, tramways and gondolas sightseeing boat excursion operation scenic and sightseeing bus transportation scenic and sightseeing monorails scenic and sightseeing railroads scenic and sightseeing trolley operation sightseeing or dinner cruises steam train excursions whale watching excursions Not eligible the sale of goods that promotes or supports sightseeing and scenic tours Travel agencies and tour operators operating a travel agency or as a tour operator acting as an agent in selling travel, tour, and accommodation services for: tour operators transportation companies short-term lodging establishments arranging, assembling and marketing tours Tourism promotion promoting a destination or region in Canada for the purpose of attracting tourism Not eligible the sale of goods that promotes a destination or region for the purpose of attracting tourism Trade shows, festivals, weddings, and conventions organizing, planning, hosting, promoting or supporting conventions, trade shows, festivals, or weddings, parties and similar events including: banquet hall rentals dance hall rentals formal clothing and costume rental party and wedding consultants party supply rentals reception hall rentals rental of facilities for conventions tent rentals wedding and special event photography wedding chapels Not eligible the sale of goods that supports or promotes conventions, trade shows, festivals or weddings, parties and similar events, such as: the sale of formal clothing Public institutions Public institutions include: municipalities or local governments crown corporations public universities public colleges public schools hospitals Prescribed organizations Prescribed organizations include: certain Indigenous government-owned corporations that carry on a business partnerships consisting of eligible entities and certain Indigenous governments registered Canadian amateur athletic associations registered journalism organizations private schools or private colleges, and partnerships where at least 50% of the fair market value of all interests in the partnership are held by eligible entities throughout the claim period Promoting or supporting qualifying events or activities Generally, promoting or supporting involves the provision of a service in respect of an event or activity. ...

Also, see 15 below for the special rule concerning conference, convention and seminar expenses. ¶ 2. ... Conferences, Conventions and Seminars ¶ 15. Subsection 67.1(3) may apply when a fee is paid or payable for attendance at a conference, convention, seminar or similar event and that fee entitles the participant to food, beverages or entertainment. ... For a more detailed discussion of this topic, refer to the current version of IT-131, Convention Expenses. ...