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There is a long-standing convention that Ministers may not see Cabinet papers of former Ministers of a different party. ... The purpose of this convention is to avoid having a new government make political capital out of the deliberations of the former government. ...

Accredited representative means a person who is entitled under the Foreign Missions and International Organizations Act to the tax exemptions specified in Article 34 of the Convention set out in Schedule I to that Act or in Article 49 of the Convention set out in Schedule II to that Act. ...

Also included are payments made to employees or members of the association to assist them in covering their expenses to attend various conventions and meetings as delegates on behalf of the association, provided attendance at such conventions and meetings is to further the aims and objectives of the association. ...

At present, the following 19 rebate forms are available as PDF fillable downloads: GST66, Application for GST/HST Public Service Bodies' Rebate and GST Self-government Refund GST115, GST/HST Refund Application for Tour Packages GST189, General Application for Rebate of GST/HST GST190, GST/HST New Housing Rebate Application GST190A, GST/HST New Housing Rebate – Appendix A GST191, GST/HST New Housing Rebate Application for Owner-Built Houses GST191-WS, Construction Summary Worksheet GST192, GST/HST Transitional Rebate Application for Builders of New Housing on Leased Land GST193, GST/HST Transitional Rebate Application for Purchasers of New Housing GST288, Supplement to Form GST189, Form GST386 and Form GST498 GST386, Rebate Application for Foreign Conventions GST495, Rebate Application for Provincial Part of Harmonized Sales Tax (HST) GST498, GST/HST Rebate Application for Foreign Representatives, Diplomatic Missions, Consular Posts, International Organizations, or Visiting Forces Units GST507, Third Party Authorization and Cancellation of Authorization for GST/HST Rebates GST518, GST/HST Specially Equipped Motor Vehicle Rebate Application GST521, GST/HST Multi-Employer Pension Plan Trust Rebate Application GST523-1, Non-profit Organizations – Government Funding GST524, GST/HST New Residential Rental Property Rebate Application GST525, Supplement to the New Residential Rental Property Rebate Application – Multiple Units The CRA is continuously updating and adding new GST/HST forms, so we encourage you to visit the forms site at www.cra.gc.ca/forms. ... GST/HST forms GST498 GST/HST Rebate Application for Foreign Representatives, Diplomatic Missions, Consular Posts, International Organizations, or Visiting Forces Units RC1A Business Number (BN)- GST/HST Account Information RC1C Business Number (BN)- Import/Export Account Information GST/HST guides RC4034 GST/HST Public Service Bodies Rebate- Includes Form GST66 GST/HST info sheets GI-052 Direct Selling Industry- The Network Sellers Method for Network Sellers and Sales Representatives GI-053 Ontario and British Columbia: Transition to the Harmonized Sales Tax – Freight Transportation Services GI-054 Ontario and British Columbia: Transition to the Harmonized Sales Tax – Passenger Transportation Services GI-055 Ontario and British Columbia: Transition to the Harmonized Sales Tax – Transportation Passes GI-056 Ontario and British Columbia: Transition to the Harmonized Sales Tax – Services GI-057 Ontario and British Columbia: Transition to the Harmonized Sales Tax – Memberships GI-058 Ontario and British Columbia: Transition to the Harmonized Sales Tax – Admissions GI-059 Ontario and British Columbia: Transition to the Harmonized Sales Tax – Intangible Personal Property GST/HST memoranda 27-3 Foreign Convention and Tour Incentive Program – Rebate for Eligible Tour Packages and Accommodation Supplied as Part of Eligible Tour Packages GST/HST notices Notice244 Harmonized Sales Tax for Ontario- Questions and Answers on Housing Rebates and Transitional Rules for Housing and Other Real Property Situated in Ontario (revised) Notice246 Harmonized Sales Tax for British Columbia- Questions and Answers on Housing Rebates and Transitional Rules for Housing and Other Real Property Situated in British Columbia (revised) Notice248 Application of the GST/HST to Supplies of In Vitro Diagnostic Test Kits Notice249 Questions and Answers on the New Reporting Requirements for GST/HST Registrants Notice250 Proposed Changes to the Definition of Financial Service GST/HST policy statements P-119 Trailer Commission Servicing Fees (note added) P-239 Meaning of the term 'arranging for' as provided in the definition of 'financial service' (note added) Excise rates Listing of Vehicles and Associated Tax Rates for 2010 (ETSL64, Imposition of Excise Tax on Fuel-Inefficient Vehicles) Excise tax and special levies forms N15 Application for Refund/Deduction of Excise Taxes Excise duty forms E681 Excise Act 2001 Refund Claim on Exported Tobacco Products Excise duty memoranda EDM2-2-4 Approved Financial Institutions and Acceptable Bonding Companies Excise duty notices EDBN14 K50B Filing and Payment Schedules for Brewers (2010-2011) Softwood lumber products export charge notices SWLN17 Surge Charge- Alberta Region (October 2009) SWLN18 Surge Charge­- Alberta Region (November 2009) SWLN19 Notice to Independent Remanufacturers- Calculation of Export Price SWLN20 Surge Charge­- Alberta Region (December 2009) SWLN21 Surge Charge- Alberta Region (January 2010) All GST/HST, Excise Duty, and Excise Taxes and Special Levies publications can be found on the CRA Web site at www.cra.gc.ca/gsthsttech. ...

GST/HST forms GST115, GST/HST Rebate Application for Tour Packages GST386, Rebate Application for Conventions RC59, Business Consent RC4288, Request for Taxpayer Relief- Cancel or Waive Penalties or Interest RC7259, Business Consent for Selected Listed Financial Institutions GST/HST guides RC4160, Rebate for Tour Packages, Foreign Conventions, and Non-Resident Exhibitor Purchases GST/HST info sheets GI-062, Point-of-Sale Rebate on Feminine Hygiene Products (revised) GI-063, Point-of-Sale Rebate on Children's Goods (revised) GI-065, Point-of-Sale Rebate on Books (revised) GI-169, Point-of-Sale Rebate on Heating Oil Excise duty memoranda EDM1-5-1, Rates of Excise Duty (revised) All GST/HST, excise duty and excise taxes and special levies publications can be found on the CRA website at www.cra.gc.ca/gsthsttech, at www.cra.gc.ca/etsl and at www.cra.gc.ca/exciseduty To receive email notification as soon as a document is published on the CRA website, go to the electronic mailing lists page at www.cra.gc.ca/lists and subscribe to the RSS feed for all new CRA publications and forms, or subscribe to any number of mailing lists for different types of publications Enquiries For online access to your GST/HST, softwood lumber products export charge, air travellers security charge, excise tax and duty accounts (such as viewing up-to-date account balances and transactions, transferring payments, and more), go to: www.cra.gc.ca/representatives, if you are an authorized representative or employee; or www.cra.gc.ca/mybusinessaccount, if you are the business owner For technical help while using our online services: business accounts, call 1-800-959-5525 teletypewriter users, call 1-800-665-0354 calls outside of Canada and the United States, call collect at 1‑613‑940‑8528 Please have the screen number (bottom right) and, if applicable, the error number and message received on hand when calling. ...

It also applies to payments made to employees or members of the entity to assist them in covering their expenses to attend various conventions and meetings as delegates on behalf of the entity, provided attendance at such conventions and meetings is to further the aims and objectives of the entity. ...

Sharing information for criminal matters Proposed measures would facilitate the sharing of information for criminal matters by: allowing the legal tools available under the Mutual Legal Assistance in Criminal Matters Act to be used with respect to the sharing of criminal tax information under Canada's tax treaties, Tax Information Exchange Agreements and the Convention on Mutual Administrative Assistance in Tax Matters; enabling the sharing of tax information under mutual legal assistance agreements in respect of acts that, if committed in Canada, would constitute offences listed in the Criminal Code; and enabling confidential information under Part IX of the Excise Tax Act and the Excise Act, 2001 to be disclosed to Canadian police officers in respect of offences listed in the Criminal Code. ... Excise forms B249 Air Travellers Security Charge Return B273 Excise Return- Cigarette Inventory Tax B300 Cannabis Duty and Information Return under Excise Act, 2001 RC627 Agreement Among Related or Associated Brewers for the Allocation of Production Volume Limits RC633 Beer Revenue Worksheet RC634 Credit Claim Worksheet Excise duty circulars ED212-11 Application of Rates of Excise Duty on the First 75,000 Hectolitres of Beer Brewed in Canada ED212-12 Related or Associated Persons Rules for Brewers Excise duty memoranda EDM1-1-2 Regional Excise Duty Offices (revised) Excise duty notices EDN52 Obtaining and Renewing a Cannabis Licence EDN53 General Information for Cultivators, Producers and Packagers of Cannabis Products EDN54 General Overview of the Cannabis Excise Stamps EDN55 Calculation of Cannabis Duty and Additional Cannabis Duty on Cannabis Products GST/HST guides RC4022 General Information for GST/HST Registrants RC4027 Doing Business in Canada- GST/HST Information for Non-Residents GST/HST info sheets GI-118 Builders and GST/HST NETFILE GST/HST memoranda 3-6 Conversion of Foreign Currency GST/HST notices NOTICE308 GST/HST and Investment Limited Partnerships GST/HST forms GST29 Educational Services- Election and Revocation of the Election to Make Certain Supplies Taxable GST30 Election for Passenger Vehicles or Aircraft to be Deemed to be Used Exclusively in Non-Commercial Activities GST31 Application by a Public Service Body to Have Branches or Divisions Designated as Eligible Small Supplier Divisions GST32 Application to Deem One Unincorporated Organization to Be a Branch of Another Unincorporated Organization GST44 Election Concerning the Acquisition of a Business or Part of a Business GST59 GST/HST Return for Imported Taxable Supplies, Qualifying Consideration, and Internal and External Charges GST60 GST/HST Return for Purchase of Real Property or Carbon Emission Allowances GST66 Application for GST/HST Public Service Bodies' Rebate and GST Self-Government Refund GST70 Election or Revocation of an Election to Change a GST/HST Fiscal Year GST71 Notification of Accounting Periods for GST/HST GST74 Election and Revocation of an Election to Use the Quick Method of Accounting GST111 Financial Institution GST/HST Annual Information Return GST145 Waiver of the Limitation Period for Assessment GST146 Notice of Revocation of Waiver GST189 General Application for Rebate of GST/HST GST190A GST/HST New Housing Rebate- Appendix A GST191 GST/HST New Housing Rebate Application for Owner-Built Houses GST192 GST/HST Transitional Rebate Application for Builders of New Housing on Leased Land GST193 GST/HST Transitional Rebate Application for Purchasers of New Housing GST287 Election or Revocation of the Election by Public Service Bodies to Use the Special Quick Method of Accounting GST288 Supplement to Forms GST189 and GST498 GST303 Application to Offset Taxes by Refunds or Rebates GST322 Certificate of Government Funding GST367 Endorsement to the Bond for Non-Resident Person Without a Permanent Business Establishment in Canada GST370 Employee and Partner GST/HST Rebate Application GST386 Rebate Application for Conventions GST488 Election or Revocation of an Election Not to Use the Net Tax Calculation for Charities GST489 Return for Self-Assessment of the Provincial Part of Harmonized Sales Tax (HST) GST494 Goods and Services Tax/Harmonized Sales Tax (GST/HST) Final Return for Selected Listed Financial Institutions GST495 Rebate Application for Provincial Part of Harmonized Sales Tax (HST) GST498 GST/HST Rebate Application For Foreign Representatives, Diplomatic Missions, Consular Posts, International Organizations, Or Visiting Forces Units GST499-1 First Nations Tax (FNT) Schedule GST502 Election and Revocation of Election Between Auctioneer and Principal GST506 Election and Revocation of an Election Between Agent and Principal GST507 Third Party Authorization and Cancellation of Authorization for GST/HST Rebates GST518 GST/HST Specially Equipped Motor Vehicle Rebate Application GST523-1 Non-profit organizations- Government Funding GST524 GST/HST New Residential Rental Property Rebate Application GST525 Supplement to the New Residential Rental Property Rebate Application- Co-op and Multiple Units GST528 Authorization to Use an Export Distribution Centre Certificate GST531 Return for Self-Assessment of the First Nations Goods and Services Tax (FNGST) GST532 Agreement and Revocation of an Agreement Between Supplier and Constructive Importer RC1 Request for a Business Number RC59 Business Consent for Offline Access RC59X Cancel Business Consent or Delegated Authority RC151 GST/HST Credit Application for Individuals Who Become Residents of Canada RC4530 Election or Revocation of an Election to Use a Production Proxy to Report the Recapture of Input Tax Credits RC4531 Election or Revocation of an Election to Use the Estimation and Reconciliation Method to Report the Recapture of Input Tax Credits RC4600 Election or Revocation of an Election Under Subsection 217.2(1) RC4607 GST/HST Pension Entity Rebate Application and Election RC4616 Election or Revocation of an Election for Closely Related Corporations and/or Canadian Partnerships to Treat Certain Taxable Supplies as Having Been Made for Nil Consideration for GST/HST Purposes RC4618 Election or Revocation of an Election for GST/HST Purposes to have a Pension Entity be the Designated Pension Entity in Respect of a Master Pension Entity RC7000-PE Prince Edward Island Provincial Sales Tax Transitional New Housing Rebate RC7001-PE Prince Edward Island Provincial Sales Tax Transitional New Housing Rebate- Residential Condominiums RC7002-PE Prince Edward Island Provincial Sales Tax Transitional New Housing Rebate- Apartment Buildings RC7003-PE Prince Edward Island Provincial Sales Tax Transitional New Housing Rebate for Non-registrant First Resellers RC7003-ON Ontario Retail Sales Tax (RST) Transitional New Housing Rebate for Non-registrant First Resellers RC7004-BC British Columbia Transition Tax Rebate RC7066-SCH Provincial Schedule- GST/HST Public Service Bodies' Rebate RC7190-BC GST190 British Columbia Rebate Schedule RC7190-NS GST190 Nova Scotia Rebate Schedule RC7190-ON GST190 Ontario Rebate Schedule RC7190-WS GST190 Calculation Worksheet RC7191-BC GST191 British Columbia Rebate Schedule RC7191-ON GST191 Ontario Rebate Schedule RC7207 GST/HST Rebate Application and Election for GST/HST and QST Purposes for Pension Entities that are Selected Listed Financial Institutions RC7207-1 QST Rebate Application and Election for Pension Entities that are Selected Listed Financial Institutions for GST/HST Purposes Only RC7218 Elections or Revocation of Elections for GST/HST and/or QST Purposes to Designate a Pension Entity that is a Selected Listed Financial Institution in Respect of a Master Pension Entity RC7220 Election for GST/HST and QST Reporting Period for a Selected Listed Financial Institution RC7220-1 Notice of Revocation of an Election for GST/HST and QST Reporting Period by a Selected Listed Financial Institution RC7244 Elections Concerning the Acquisition of a Business or Part of a Business by a Recipient that is a Selected Listed Financial Institution for QST Purposes RC7245 Waiver of the Limitation Period for Assessment of a Selected Listed Financial Institution RC7246 Notice of Revocation of Waiver for Selected Listed Financial Institution (subsection 298(8) of the Excise Tax Act and section 25.3 of the Tax Administration Act) RC7257 Third Party Authorization and Cancellation of Authorization for GST/HST and QST Rebates for Selected Listed Financial Institutions RC7259 Business Consent for Certain Selected Listed Financial Institutions RC7259X Cancel Business Consent or Delegated Authority for Certain Selected Listed Financial Institutions RC7260 GST/HST and QST Return for Purchase of Real Property/Immovable or Carbon Emission Allowances by a Selected Listed Financial Institution RC7270 Election or Revocation of an Election to Change a GST/HST and QST Fiscal Year for a Selected Listed Financial Institution RC7271 Notification of Accounting Periods of a Selected Listed Financial Institution for GST/HST and QST RC7291 GST/HST and QST Annual Information Return for Selected Listed Financial Institutions RC7294 GST/HST and QST Final Return for Selected Listed Financial Institutions RC7301 Request for a business number and certain program accounts for certain selected listed financial institutions RC7321 Delegation of Authority for Certain Selected Listed Financial Institutions RC7524-BC GST524 British Columbia Rebate Schedule RC7524-ON GST524 Ontario Rebate Schedule All GST/HST, excise duty and excise taxes and special levies publications can be found on the CRA website. ...

For example, information exchanged under a tax treaty, agreement, or convention is confidential and must be used only for the purposes stated in the relevant international legal instrument. ... For example, Canada has taken action on the measures agreed to as minimum standards under the OECD BEPS project to combat international tax avoidance, such as the following: Ratifying the Multilateral Convention to Implement Tax Treaty Related Measures to Prevent Base Erosion and Profit Shifting (that is, the Multilateral Instrument) and reduce opportunities for tax avoidance by MNEs Supporting the OECD’s two-pillar solution for international tax reform by enacting the Global Minimum Tax Act to make sure that large MNEs pay the taxes they owe wherever they do business Enhancing Canada's mandatory disclosure rules to protect the integrity of the tax system Implementing the excessive interest and financing expenses limitation rules for large corporations and trusts to make sure they pay the taxes they owe and to align Canada with other jurisdictions Implementing the hybrid mismatch rules to make sure MNEs do not obtain an unfair advantage by using these types of cross-border tax arrangements We conduct criminal investigations Significant cases of tax evasion and other serious violations of the tax laws are investigated by us. ...

Tax treaties If Canada has a tax treaty (also called a tax convention) with the foreign country where you are staying, it might affect how your income is reported and taxed in Canada and in the foreign country. ... Some tax treaties have special rules for students, such as Article XX of the Canada-U.S. tax convention. ... Select a country to see the convention's terms and conditions. Canada has agreements with many countries for exchange of information programs that make it easier to share taxpayer data for compliance purposes. ...

In November 2013, Canada ratified the Convention on Mutual Administrative Assistance in Tax Matters. This convention provides for the exchange of information between parties to the convention. ...