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RC4160 Rebate for Tour Packages, Foreign Conventions, and Non-Resident Exhibitor Purchases Notice to the reader This publication was cancelled as of 2016-07-07 and replaced with Foreign Convention and Tour Incentive Program. Last update: 2014-09-26 Complete package: GST115 GST/HST Refund Application for Tour Packages GST386 Rebate Application for Conventions Report a problem or mistake on this page Thank you for your help! ...

Canada- Switzerland Agreement concerning the recognition of social security arrangements for the purposes of Article 27(4) of the Canada-Switzerland Tax Convention In limited circumstances, Article 27(4) of the Canada-Switzerland Tax Convention (the "Convention") provides relief for certain contributions to a foreign pension plan for short-term transfer of employees. ... The competent authorities for Canada and Switzerland have agreed that for the purposes of Article 27(4) of the Convention, in addition to employer-sponsored pension plans in the case of Canada, and occupational benefit plans in the case of Switzerland, the term “pension plan” is understood to include a pension plan created under the social security systems of Canada and Switzerland: In the case of Canada: Canada Pension Plan (CPP); and Quebec Pension Plan (QPP). ...

Canada-New Zealand Income Tax Convention – Mode of Application regarding Article 10 (Dividends) As provided in paragraph 3, of Article 10 (Dividends) of the Canada-New Zealand Income Tax Convention, Competent Authorities of Canada and New Zealand have established the following Mode of Application: 1. Paragraph 3 of Article 10 of the Convention will apply to exempt dividends from source taxation where the dividends are paid to the other Contracting State or a political subdivision or local authority thereof or to any wholly-owned agency or instrumentality of that State, political subdivision or local authority that performs functions of a governmental nature, which has been approved by the competent authorities in accordance with Article 10 of the Convention, provided that the recipient together with any related entities own less than 10 per cent of the voting power or value of the payer of the dividend. 2. ...

Canada- Switzerland Agreement concerning the recognition of social security arrangements for the purposes of Article 27(4) of the Canada-Switzerland Tax Convention In limited circumstances, Article 27(4) of the Canada-Switzerland Tax Convention (the "Convention") provides relief for certain contributions to a foreign pension plan for short-term transfer of employees. ... The competent authorities for Canada and Switzerland have agreed that for the purposes of Article 27(4) of the Convention, in addition to employer-sponsored pension plans in the case of Canada, and occupational benefit plans in the case of Switzerland, the term “pension plan” is understood to include a pension plan created under the social security systems of Canada and Switzerland: In the case of Canada: Canada Pension Plan (CPP); and Quebec Pension Plan (QPP). ...

Canada-New Zealand Income Tax Convention – Mode of Application regarding Article 10 (Dividends) As provided in paragraph 3, of Article 10 (Dividends) of the Canada-New Zealand Income Tax Convention, Competent Authorities of Canada and New Zealand have established the following Mode of Application: 1. Paragraph 3 of Article 10 of the Convention will apply to exempt dividends from source taxation where the dividends are paid to the other Contracting State or a political subdivision or local authority thereof or to any wholly-owned agency or instrumentality of that State, political subdivision or local authority that performs functions of a governmental nature, which has been approved by the competent authorities in accordance with Article 10 of the Convention, provided that the recipient together with any related entities own less than 10 per cent of the voting power or value of the payer of the dividend. 2. ...

Canada-Chile Tax Convention – “Most Favoured Nation” provision takes effect to reduce the tax rate on interest Effective between January 1, 2017, and December 31, 2018, the withholding rate described in paragraph 2 of Article 11 of the Canada-Chile Tax Convention (Convention) has been lowered from 15 percent to 10 percent on certain interest amounts. ... These changes occur as a result of the "Most Favoured Nation" provision in the Protocol to the Convention and have been confirmed by Chile. ... More information on MAP is available in the document “Guidance on Competent Authority Assistance under Canada’s Tax Conventions”. ...

Foreign Convention and Tour Incentive Program- Tax rebate for tour operators Multilingual brochure available in: English | Français | 中文 | Deutsch | 日本語 | 한국어 | Português | Español The Foreign Convention and Tour Incentive Program is a rebate program designed to attract tour groups to Canada. ... Required documents Get your application form Related links Foreign Convention and Tour Incentive Program Tour operators Date modified: 2012-07-20 ...

Foreign Convention and Tour Incentive Program- Tax rebate for tour operators Multilingual brochure available in: English | Français | 中文 | Deutsch | 日本語 | 한국어 | Português | Español The Foreign Convention and Tour Incentive Program is a rebate program designed to attract tour groups to Canada. ... Required documents Get your application form Related links Foreign Convention and Tour Incentive Program Tour operators Page details Date modified: 2012-07-20 ...

Canada-Netherlands Income Tax Convention- Agreement between Competent Authorities The competent authorities of Canada and the Netherlands have reached the following mutual agreement regarding the application of the Convention between the Government of Canada and the Government of the Kingdom of the Netherlands for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with respect to Taxes on Income (Canada-Netherlands Convention) to investors in a closed fund for mutual account / besloten fonds voor gemene rekening (hereinafter: “closed FGR”) established in the Netherlands. ... As such, a closed FGR is not entitled to benefits under the Canada-Netherlands Income Tax Convention in respect of income derived on behalf of its investors. ... Such an umbrella fund is also not entitled to benefits under the Canada-Netherlands Income Tax Convention in respect of income derived on behalf of its investors. ...

Canada-Netherlands Income Tax Convention- Agreement between Competent Authorities The competent authorities of Canada and the Netherlands have reached the following mutual agreement regarding the application of the Convention between the Government of Canada and the Government of the Kingdom of the Netherlands for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with respect to Taxes on Income (Canada-Netherlands Convention) to investors in a closed fund for mutual account / besloten fonds voor gemene rekening (hereinafter: “closed FGR”) established in the Netherlands. ... As such, a closed FGR is not entitled to benefits under the Canada-Netherlands Income Tax Convention in respect of income derived on behalf of its investors. ... Such an umbrella fund is also not entitled to benefits under the Canada-Netherlands Income Tax Convention in respect of income derived on behalf of its investors. ...