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Withhold 25% of the retiring allowance (the withholding rate may vary depending on the applicable tax convention or agreement). ...

However, lower rates of tax may apply in accordance with the terms of an income tax agreement or convention with the country where the customer resides. ...

GST/HST forms E410 Waiver GST159 Notice of Objection (GST/HST) RC59 Business Consent Form RC325 Address change request RC4530 Election or Revocation of an Election to use a Production Proxy to Report the Recapture of Input Tax Credits RC4607 GST/HST Pension Entity Rebate Application and Election GST/HST guides RC4036 GST/HST Information for the Travel and Convention Industry (revised) GST/HST notices NOTICE259 Information Requirements Related to Investments in Selected Listed Financial Institution Distributed Investment Plans (other than Exchange-Traded Funds or Exchange-Traded Series) NOTICE260 Modified Procedures for Filing Form RC4604, GST/HST Reporting Entity, Consolidated Filing and Tax Adjustment Transfer Elections and Revocations for a Selected Listed Financial Institution NOTICE261 Information Required for Tax Adjustment Notes Issued by an Employer to a Pension Entity and the Consequential Notices Issued by the Pension Entity NOTICE262 Notice of Change, GST/HST Memorandum 28-3, Passenger Transportation Services NOTICE263 Maa-nulth First Nations NOTICE264 Sales Made to Indians and Documentary Evidence- Temporary Confirmation of Registration Document NOTICE265 GST/HST Registration for Listed Financial Institutions (Including Selected Listed Financial Institutions) NOTICE266 For discussion purposes only – Draft GST/HST Technical Information Bulletin, Harmonized Sales Tax – Self-assessment of the provincial part of the HST in respect of property and services brought into a participating province NOTICE267 Buffalo Point First Nation Implements the First Nations Goods and Services Tax GST/HST info sheets GI-121 Determining Whether a Public Service Body is Resident in a Province for Purposes of the Public Service Bodies' Rebate GI-122 The GST/HST Implications of the Acquisition of Solar Panels Under the micro Feed-in Tariff Program in Ontario GI-123 Application of GST/HST to Residential Care Services Provided in Ontario GST/HST technical information bulletins B-032 Registered Pension Plans (revised) B-097 Determining Whether a Financial Institution is a Qualifying Institution for Purposes of Section 141.02 (revised) B-098 Application of Section 141.02 to Financial Institutions That Are Qualifying Institutions (revised) B-099 Application of Section 141.02 to Financial Institutions That Are Not Qualifying Institutions (revised) B-106 Input Tax Credit Allocation Methods for Financial Institutions for Purposes of Section 141.02 of the Excise Tax Act B-107 Investment Plans (Including Segregated Funds of an Insurer) and the HST Softwood lumber products export charge notices SWLN41 Surge Charge – Alberta Region (September 2011) 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, at www.cra.gc.ca/etsl, and at www.cra.gc.ca/exciseduty. ...

Personal information obtained about residents of countries with which Canada has Income Tax Conventions may be shared with those taxing authorities by way of an exchange of information under the appropriate treaty provision. ... Personal information obtained pertaining to residents of countries with which Canada has Income Tax Conventions may be shared with those taxing authorities by way of an exchange of information under the appropriate treaty provision. ... Personal information is also used for the enhanced exchange of tax information under the Canada-United States Tax Convention. ...

Record Number: CRA ABSB 110 Competent Authority Program Administration Description: This program is responsible for exercising the powers and duties related to the provision of the competent authority function described in income tax treaties or conventions between Canada and its treaty partners. ... Information stored relates to tax treaties, tax information exchange agreements (TIEAs), the Convention on Mutual Administrative Assistance in Tax Matters (Convention), the Doctrine of Sovereign Immunity, and the CRA’s work with various international organizations and working groups. Information related to tax treaties, TIEAs, and the Convention include notes from negotiations, competent authority agreements, interpretation of Canada's tax treaties and other international legal instruments, as well as issues raised with, and advice given to, the Department of Finance, Justice, and Global Affairs. ...

For information about rates of non-resident withholding tax for the various countries with which Canada has tax treaties, go to Non-Resident Tax Calculator, see Information Circular IC76-12, Applicable rate of part XIII tax on amounts paid or credited to persons in countries with which Canada has a tax convention, and Information Circular IC77-16, Non-Resident Income Tax, or contact the CRA. ... If, in 2016, you received employment income from a Canadian resident for work you performed in another country, you have to report it on your return only if, under the terms of an agreement or convention between Canada and another country, the employment income is exempt from tax in that other country. ... Tax treaties Canada has tax conventions or agreements (commonly referred to as tax treaties) with many countries. ...

It also includes those required for verifying, validating, processing and assessing GST/HST rebates to non-resident individuals visiting Canada, businesses, foreign and/or domestic tour operators, and/or convention organizers or travel agents exhibitors on certain goods purchased and exported (within 60 days) and on short term accommodation (less than one month) as well as information on granted cash rebates (up to $500), through participating Duty Free Shops to non-resident individuals. ... Record Number: CRA ABSB 246 Advance Income Tax Rulings and Technical Interpretations Description: Includes records related to advance income tax rulings, technical interpretations, and correspondence on matters relating to interpretations of the Income Tax Act and the Income Tax Regulations, all related statutes, and the Income Tax Conventions, which Canada has with other countries. ... Record Number: CRA ABSB 110 Competent Authority Program Administration Description: The Competent Authority Program Administration is responsible for exercising the powers and duties related to the provision of the competent authority function described in income tax treaties or conventions between Canada and its treaty partners. ...

For information about rates of non-resident withholding tax for the various countries with which Canada has tax treaties, go to Non-Resident Tax Calculator, see Information Circular IC76-12, Applicable rate of part XIII tax on amounts paid or credited to persons in countries with which Canada has a tax convention, and Information Circular IC77-16, Non-Resident Income Tax, or contact the CRA. ... If, in 2016, you received employment income from a Canadian resident for work you performed in another country, you have to report it on your return only if, under the terms of an agreement or convention between Canada and another country, the employment income is exempt from tax in that other country. ... Tax treaties Canada has tax conventions or agreements (commonly referred to as tax treaties) with many countries. ...

For information about rates of non-resident withholding tax for the various countries with which Canada has tax treaties, go to Non-Resident Tax Calculator, see Information Circular IC76-12, Applicable rate of part XIII tax on amounts paid or credited to persons in countries with which Canada has a tax convention, and Information Circular IC77-16, Non-Resident Income Tax, or contact the CRA. ... If, in 2019, you received employment income from a Canadian resident for work you performed in another country, you have to report it on your return only if, under the terms of an agreement or convention between Canada and that country, the employment income is exempt from tax in that other country. ... Tax treaties Canada has tax conventions, agreements, and arrangements* (commonly referred to as tax treaties) with many countries. ...

For more information, go to Foreign Convention and Tour Incentive Program you are a sponsor or a non-registered organizer of a foreign convention or a non-resident exhibitor of a convention claiming a rebate for the GST/HST paid on convention facilities, exhibition space, or related convention supplies. For more information, go to Foreign Convention and Tour Incentive Program you are an employee or a member of a partnership claiming a rebate for the GST/HST you paid on certain employment or partnership-related expenses. ...