Search - convention

If you are a landed immigrant or Convention refugee, you should apply as soon as possible after you and your child arrive in Canada. ...

Information is typically exchanged to either determine the facts related to the rules of an income tax convention or to help one of the contracting parties in administering and enforcing its domestic tax law. ...

Note 22 You have to deduct income tax on Canadian earnings, unless provisions of an income tax convention or treaty say otherwise. ...

Tax Convention- Number of days 'present' in Canada (Archived) IT-307R3 Spousal Registered Retirement Savings Plans (Archived) IT-314 Income of dealers in oil and gas leases (Archived) IT-315 Archived- Interest expense incurred for the purpose of winding-up or amalgamation (Archived) IT-316 Awards for employees' suggestions and inventions (Archived) IT-317R Capital cost allowance- Radio and television equipment (Archived) IT-319 Cost of obligations owned on December 31, 1971 (Archived) IT-321R Insurance Agents and Brokers- Unearned Commissions (Archived) IT-323 Sale of mortgage included in proceeds of disposition of depreciable property (Archived) IT-324 Capital cost allowance- Emphyteutic lease (Archived) IT-327 Capital cost allowance- Elections under Regulation 1103 (Archived) IT-330R Dispositions of capital property subject to warranty, covenant, or other conditional or contingent obligations (Archived) IT-332R Personal-use property (Archived) IT-335R Indirect payments (Archived) IT-336R Capital cost allowance- Pollution control property (Archived) IT-337R3 Retiring Allowances (Archived) IT-337R4 Retiring Allowances (Archived) IT-338R2 Partnership Interests- Effects on Adjusted Cost Base Resulting from the Admission or Retirement of a Partner (Archived) IT-341R3 Expenses of Issuing or Selling Shares, Units in a Trust, Interests in a Partnership or Syndicate and Expenses of Borrowing Money (Archived) IT-347R2 Income Tax Act- Crown Corporations (Archived) IT-351 Income from a foreign source- Blocked currency (Archived) IT-353R2 Partnership interest- Some adjustments to cost base (Archived) IT-355R2 Interest on Loans to Buy Life Insurance Policies and Annuity Contacts, and Interest on Policy Loans (Archived) IT-363R2 Deferred profit sharing plans- Deductibility of employer contributions and taxation of amounts received by a beneficiary (Archived) IT-367R3 Capital cost allowance- Multiple-unit residential buildings (Archived) IT-370 Trusts- Capital property owned on December 31, 1971 (Archived) IT-374 Meaning of "Settlor" (Archived) IT-377R Director's, executor's and juror's fees (Archived) IT-382 Debts bequeathed or forgiven on death (Archived) IT-387R2 Meaning of "Identical Properties" (Archived) IT-388 Income bonds issued by foreign corporations (Archived) IT-390 Unit trusts- Cost of right and adjustments to cost base (Archived) IT-390 SR Unit trusts- Cost of rights and adjustments to cost base (Archived) IT-392 Meaning of the term "share" (Archived) IT-405 Inadequate considerations- Acquisitions and dispositions (Archived) IT-408R Life insurance policies as investments of registered retirement savings plans and deferred profit sharing plans (Archived) IT-409 Winding-up of a non-profit organization (Archived) IT-410R Debt obligations- Accrued interest on transfer (Archived) IT-410R SR Debt obligations- Accrued interest on transfer (Archived) IT-415R2 Deregistration of Registered Retirement Savings Plans (Archived) IT-419R Meaning of Arm's Length (Archived) IT-423 Sale of sand, gravel or topsoil (Archived) IT-426 Shares sold subject to an earn-out agreement (Archived) IT-430R3 Life Insurance Proceeds Received by a Private Corporation or a Partnership as a Consequence of Death (Archived) IT-441 Capital cost allowance- Certified feature productions and certified short productions (Archived) IT-445 The deduction of interest on funds borrowed either to be loaned at less than a reasonable rate of interest or to honour a guarantee given for inadequate consideration in non-arm's (Archived) IT-446R Legacies (Archived) IT-449R Meaning of "vested indefeasibly" (Archived) IT-452 Utility service connections (Archived) IT-461 Forfeited deposits (Archived) IT-467R Damages, settlements and similar payments (Archived) IT-474R Amalgamations of Canadian corporations (Archived) IT-476 Capital cost allowance- Gas and oil exploration and production equipment (Archived) IT-481 Timber resource property and timber limits (Archived) IT-482 Capital cost allowance- Pipelines (Archived) IT-482SR Capital cost allowance- Pipelines (Archived) IT-483 Credit unions (Archived) IT-488R2 Winding-up of 90% Owned Taxable Canadian Corporations (Archived) IT-493 Agency cooperative corporations (Archived) IT-495R2 Child Care Expenses (Archived) IT-497R3 Overseas Employment Tax Credit (Archived) IT-498 The deductibility of interest on money borrowed to reloan to employees or shareholders (Archived) IT-503 Exploration and development shares (Archived) IT-505 Mortgage foreclosures and conditional sales repossessions (Archived) IT-507R Small Business Development Bonds and Small Business Bonds (Archived) IT-517R Pension Tax Credit (Archived) IT-520 (consol.) ...

Tax Convention (1980), the payment of the dividend would not be an abuse of the Act read as a whole. 8. ...

If the non- resident is a resident of a country that has a tax convention or agreement with Canada, exemption may be afforded under its provisions. ...

Should any taxation authority reassess a transaction covered by the Small Business APA, taxpayers will maintain any right to seek relief from double taxation pursuant to the pertinent provisions of the relevant bilateral Income Tax Convention. ...

Paragraph 81(1)(a) specifically provides that amounts which are declared to be exempt from tax by virtue of another Act of the Parliament of Canada, that are not otherwise exempted by virtue of a tax convention or agreement with another country, are not to be included in computing a taxpayer's income. ...

Where a non-resident beneficiary is a resident of the United States, Article XXII of the Canada- United States Income Tax Convention (1980) exempts from Part XIII tax any portion of the trust's income paid or credited to the non-resident that can be shown to be out of income received from sources outside Canada. ...

As Canada’s tax administrator, the CRA exchanges information with a variety of domestic and international partners for various purposes, including the administration of Canada’s network of tax treaties, tax information exchange agreements ("TIEAs") and international tax conventions (collectively referred to as "International Agreements" in this report). ...