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IT123R6 ARCHIVED- Transactions Involving Eligible Capital Property IT124R6 ARCHIVED- Contributions to Registered Retirement Savings Plans IT125R4 ARCHIVED- Dispositions of Resource Properties IT126R2 ARCHIVED- Meaning of 'Winding up' IT129R ARCHIVED- Lawyers' trust accounts and disbursements IT131R2 ARCHIVED- Convention expenses IT137R3 ARCHIVED- Additional tax on certain corporations carrying on business in Canada IT137R3SR ARCHIVED- Additional Tax on Certain Corporations Carrying on Business in Canada IT140R3 ARCHIVED- Buy-sell agreements IT141R-CONSOLID ARCHIVED- Clergy Residence Deduction IT142R3 ARCHIVED- Settlement of debts on the winding-up of a corporation IT143R3 ARCHIVED-Meaning of Eligible Capital Expenditure IT146R4 ARCHIVED- Shares Entitling Shareholders to Choose Taxable or Capital Dividends IT148R3 ARCHIVED- Recreational Properties and Club Dues IT149R4 ARCHIVED- Winding-up Dividend IT152R3 ARCHIVED- Special reserves- Sale of land IT153R3 ARCHIVED- Land Developers- Subdivision and Development Costs and Carrying Charges on Land IT154R ARCHIVED- Special reserves IT155R3 ARCHIVED- Exemption from non-resident tax on interest payable on certain bonds, debentures, notes, hypothecs or similar IT155R3SR ARCHIVED- Exemption from non-resident tax on interest payable on certain bonds, debentures, notes, hypothecs or similar obligations IT158R2 ARCHIVED- Employees' professional membership dues IT159R3 ARCHIVED- Capital debts established to be bad debts IT167R6 ARCHIVED- Registered Pension Funds or Plans- Employee's Contributions IT168R3 ARCHIVED- Athletes and players employed by football, hockey and similar clubs IT170R ARCHIVED- Sale of property- When included in income computation IT173R2 ARCHIVED- Capital gains derived in Canada by residents of the United States IT173R2SR ARCHIVED-Capital Gains Derived in Canada by Residents of the United States IT176R2 ARCHIVED- Taxable Canadian property- Interests in and options on real property and shares IT177R2-CONSOLID ARCHIVED- Permanent Establishment of a Corporation in a Province IT184R ARCHIVED- Deferred cash purchase tickets issued for grain IT187 ARCHIVED- Customer lists and ledger accounts IT188R ARCHIVED- Sale of accounts receivable IT188RSR ARCHIVED- Special Release: Sale of Accounts Receivable IT189R2 ARCHIVED- Corporations used by practicing members of professions IT195R4 ARCHIVED- Rental Property- Capital Cost Allowance Restrictions IT200 ARCHIVED- Surface rentals and farming operations IT201R2 ARCHIVED- Foreign Tax Credit- Trusts and Beneficiaries IT202R2 ARCHIVED- Employees' or workers' compensation IT206R ARCHIVED- Separate businesses IT209R ARCHIVED- Inter-vivos gifts of capital property to individuals directly or through trusts IT209RSR ARCHIVED- Inter-Vivos Gifts of Capital Property to Individuals Directly or Through Trusts IT210R2 ARCHIVED- Income of Deceased Persons- Periodic Payments and Investment Tax Credit IT211R ARCHIVED- Membership dues- Associations and societies IT212R3 ARCHIVED- Income of Deceased Persons- Rights or Things IT212R3SR ARCHIVED- Special Release: Income of Deceased Persons- Rights or Things IT218R ARCHIVED- Profits, capital gains and losses from the sale of real estate, including farmland and inherited land and conversion of real estate from capital property to inventory and vice versa IT226R ARCHIVED- Gift to a charity of a residual interest in real property or an equitable interest in a trust IT231R2 ARCHIVED- Partnerships- Partners not dealing at arm's length IT234 ARCHIVED- Income of Deceased Persons- Farm Crops IT238R2 ARCHIVED- Fees paid to investment counsel IT242R ARCHIVED- Retired Partners IT243R4 ARCHIVED- Dividend Refund to Private Corporations IT244R3 ARCHIVED- Gifts by Individuals of Life Insurance Policies as Charitable Donations IT257R ARCHIVED- Canada Council Grants IT259R4 ARCHIVED- Exchange of Property IT261R ARCHIVED- Prepayment of rents IT262R2 ARCHIVED- Losses of Non-Residents and Part-Year Residents IT264R ARCHIVED- Part Dispositions IT264RSR ARCHIVED- Part dispositions IT267R2 ARCHIVED- Capital Cost Allowance- Vessels IT268R3SR ARCHIVED- S.R. ...

Property that is brought into a participating province for a period not exceeding six months for the purpose of display at a convention (within the meaning assigned by the Display Goods Temporary Importation Regulations made under the Customs Tariff) or a public exhibition at which the goods of various manufacturers or producers are displayed. 8. ...

For more information on a continuous journey, go to GST/HST Information for the Travel and Convention Industry. ...

" on this page); a federal or provincial government employee and you either lived in Canada just before being posted abroad or you received a representation allowance for 2002; a person working under a Canadian International Development Agency (CIDA) assistance program, if you were a resident of Canada at any time during the three-month period just before you began your duties abroad; a person who, under a tax treaty or another agreement or convention, is exempt from tax on 90% or more of your income from all sources in your new country of residence because of your relationship to a resident (including a deemed resident) of Canada; or a dependent child of one of the first four persons described above and your net income in 2002 was not more than $7,634. ...

”; a federal or provincial government employee and you were either resident of Canada just before being posted abroad or you received a representation allowance for 2005; a person working under a Canadian International Development Agency (CIDA) assistance program, if you were a resident of Canada at any time during the three-month period just before you began your duties abroad; a person who, under a tax treaty, agreement or convention between Canada and another country, is exempt from tax on 90% or more of your income from all sources in your new country of residence because of your relationship to a resident (including a deemed resident) of Canada; or a dependent child of one of the first four persons described above and your net income in 2005 was not more than the basic personal amount (see line 300) in Canadian dollars. ...

Step 2 – Add up the following amounts: all ITCs you are claiming on purchases of, or improvements to, real property and capital property for use more than 50% in commercial activities, including the deemed tax payable when capital property is brought into a participating province for use in your commercial activities any ITC you are claiming on your acquisition of, or improvement to, real property based on its percentage of use in your commercial activity (must be more than 10%) and for which you have filed Form GST26, Election or Revocation of an Election by a Public Service Body to Have an Exempt Supply of Real Property Treated as a Taxable Supply, to make an election that is effective the day you acquired the property any ITC you are claiming on the deemed purchase of real property based on its percentage of use in your commercial activity (must be more than 10%), where the election (Form GST26) takes effect on a day other than the day you acquired the property or became a registrant all ITCs for goods you bought, imported or brought into a participating province that are sold by an agent, or an auctioneer and agent all ITCs for goods you imported on behalf of a non-resident for use exclusively in your commercial activities and sold when you are acting as an agent, or an auctioneer and agent for the non-resident person 60% of the total of the GST/HST adjustments (for example, for price reductions and rebates for foreign conventions and for artistic works produced for export) or of point-of-sale rebates on the provincial part of the HST that the charity gave in the reporting period (do not include the amount of any Ontario First Nations point-of-sale relief credited in the reporting period, as the charity may claim this amount by filing Form GST189, General Application for GST/HST Rebates, using code 23) 60% of the total tax amount of a tax adjustment note you issued in the reporting period to a pension entity all amounts for GST/HST adjustments you gave for tax charged in excess of the GST/HST collectible on certain supplies of property and services all GST/HST adjustments you gave for bad debts you wrote off during the period in respect of the sale of real property or capital property all amounts for GST/HST adjustments in a credit note you issued in the reporting period in respect of sales of capital property or real property all GST/HST adjustments for new housing rebates you credited during the period all ITCs that you were entitled to claim and that you carried forward from a reporting period when you did not have to use this net tax calculation for charities If you are filing your GST/HST return electronically, enter this total on line 108. ...

These obligations stem, among others, from the Income Tax Act, Excise Tax Act, the Access to Information Act, the Privacy Act, the Canada Pension Plan and tax conventions. ...

The Director of CASD is supported by a division of approximately 50 employees structured as follows: Four Transfer Pricing MAP/APA sections consisting of 36 tax and economics specialists, working exclusively on MAP and APA cases concerning resolution of double taxation (attribution/allocation cases); One MAP Technical section consisting of 9 tax and legal specialists, working exclusively on non-transfer pricing MAP cases (other cases concerning taxation not in accordance with a convention); One Program Support section consisting of 5 employees working on procedural, reporting, monitoring and other program-related functions. ...

This principle is articulated by the Organisation for Economic Co-operation and Development (OECD) in Article IX of the OECD Model Convention on Income and Capital and is the international consensus approach to transfer pricing determination for member countries of the OECD. ...

Tax Convention. The treaty contains robust safeguards to ensure the Internal Revenue Service will treat taxpayer information confidentially, and use the information solely to administer tax laws. ...