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" 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. ...

Canada has also recently ratified the multilateral Convention on Mutual Administrative Assistance in Tax Matters, which further expands our international information sharing network. ...

The CRA’s rulings and interpretations of Canada’s income tax laws are based on the Income Tax Act, the Income Tax Regulations, all related statutes, and the Income Tax Conventions which Canada has with other countries. ...

Income Tax Convention (1980), CSP-C14 Canadian registered charities carrying on activities outside Canada, CG-002 foreign, direction and control, conduit, intermediary, joint venture, co-operative, contractor Capital fund, CSP-C15 enduring property Capital gains reduction and capital gains pool Case law, CSP-C08 court decisions Cause-related marketing receipt, fundraising, advantage, intention, de minimis Cemeteries, CSP-R17 religion, burial, registration, apply Change bylaws governing document Change legal status governing document Change organization's designation change, T2095, charitable organization, public foundation, private foundation Change organization's fiscal period end Change organization's legal name Change public contact information or addresses Change purposes and activities statement of activities, governing document Charitable activities Charitable organizations outside Canada that have received a gift from Her Majesty in right of Canada, CG-015 (archived) qualified donee, QD Charitable purposes objects, apply, registration, poverty, education, religion, other purposes beneficial to the community Charitable purposes and activities that benefit youth, CG-020 apply, registration, young, at-risk, health, sport Charitable remainder trust, CSP-C02 planned giving, life interest, receipt Charitable work and ethnocultural groups- information on registering as a charity, CG-003 apply, multiculturalism, multi-ethnic, immigrant Charities and giving glossary definition Charities information sessions Charities Program Update- 2013 Charities Program Update- 2014 Charities Program Update- 2015 Charities video gallery Charity law, CSP-D16 Charity's address, CPC-015 receipt Checklist: How to protect your charity against terrorist abuse foreign, terrorism Checklists for charities Clarifying the rules governing charities' political activities: consultation process 2016 to 2017 political activities Club, CSP-C17 service, registration Collection, CSP-C26 taxes, penalties, compliance Community economic development activities and charitable registration, CG-014 apply, CED Complaints or concerns about registered charities (Report suspected non-compliance) compliance, lead Completing the registered journalism organization information return, T1000-2 RJO, T1000-1, T1000-2, T1000-3, T1000-4, guide Completing the registered charity information return, T4033 T3010, guide Completing the tax return where registration of a charity is revoked, RC4424 revocation, winding-up period, re-registration, guide, T2046 Compliance and audits sanctions Compliance for other qualified donees QD Compliance for registered journalism organizations RJO, registered journalism organization, QCJO Compliance within the charitable sector outreach, client service, audit, compliance, education, revocation Computer-generated official donation receipts, CPS-014 Computer-generated receipts Confidentiality- public information, CG-008 Consequences of improper receipting incorrect, penalty Consequences of not meeting the obligations of registration (non-compliance) education letter, compliance agreement, sanction, revocation Consequences of revocation Constitutions governing document Contact the Charities Directorate client service, telephone, address, fax, leads, comments, complaints, about Contribution to a political party, CSP-C05 receipt Control of corporation, CSP-C28 foundation Co-operative, CSP-C18 apply, registration Correcting or replacing official donation receipts error, incorrect, lost Court decisions compliance Create an application document checklist apply Crown (agent, corporation), CSP-C21 Crown (federal, provincial), CSP-C22 Cy-près (gift by will), CSP-C23 Debt, CSP-D06 foundation Deemed expenditure, CSP-D08 Deemed fair market value rule receipt, FMV, gift in kind, non-cash gift Describing your activities apply, registration Determining fair market value of non-cash gifts gift, FMV, receipt, advantage, appraisal, gift in kind DG Speech: National Charity Law Symposium- May 2012 Director general DG Speech: National Charity Law Symposium- May 2013 Director general DG Speech: National Charity Law Symposium- May 2014 Director general DG Speech: National Charity Law Symposium- May 2015 Director general Direct designation, CSP-D09 enduring property, life insurance policy Directors/Trustees, CSP-D10 Disaster or emergency relief apply, registration Disaster relief, CSP-D13 apply, registration Disbursement quota calculation DQ, spending requirement Disbursement quota calculation- prior to Budget 2010 DQ, spending requirement Disbursement quota shortfalls & excesses DQ, spending requirement Disposition of property, CSP-P19 disposition, capital gain Dissolution clause, CSP-D15 governing document Distinction between self-help and members' groups, CPS-016 apply, registration Does a registered charity have to issue official donation receipts for gifts it receives? ...

Qualifying retirement plan For purposes of the Canada-United States tax convention, a United States qualifying retirement plan is a plan that is generally exempt from income tax in the United States and is operated primarily to provide pension or retirement benefits. ...

Its clients were impoverished, the vast majority being “convention refugees.” ...

A charity’s internal planning documents explicitly confirm that it will oppose a political party that takes a different view on a certain policy issue, by holding a public demonstration in front of the building where the party is gathering for its annual convention. ...

. ¶3.87 (formerly ¶41 of IT-75R4) has been revised to reflect the amendment to Article XX of the Convention between Canada and the United States of America with Respect to Taxes on Income and on Capital pursuant to the coming into force of the Fifth Protocol. ...

GST/HST exemptions under the Excise Tax Act Certain publications classified under section 1 of Schedule VII to the Excise Tax Act are free of GST/HST if they meet all of the following conditions: They are not classified under tariff item No. 9804.30.00 They are imported into Canada There are no customs duties on them under the Customs Tariff This exemption applies to the following (the tariff item number is noted in brackets): Personal exemptions for returning residents: Canadian residents who return from a trip outside the country are entitled to duty-free and tax-free exemptions (98.04) Effects of former residents: former residents of Canada who have lived abroad for at least one year can import personal and household effects free of duties and taxes (98.05) Estates and bequests: personal effects that are left as a bequest by a Canadian resident who died abroad can be imported free of duties and taxes (98.06) Effects of settlers: people immigrating into Canada can import their personal effects free of duties and taxes (98.07) Military arms, stores and other goods from certain countries may be imported into Canada free of duties and taxes (98.10 and 98.11) Publications of the United Nations Association and the North Atlantic Treaty Organization or any of their specialized agencies can be imported free of duties and taxes (98.12) Books borrowed from free foreign lending libraries can be imported for a specified period of time free of duties and taxes, if they are returned within 60 days (98.12.20) Donations of clothing and books for charitable purposes can be imported free of duties and taxes (98.15) Gifts sent by people living abroad to friends and relatives in Canada can be imported free of duty and taxes if their value is not more than $60; gifts do not include advertising matter, tobacco products or alcoholic beverages (98.16) Goods for display at a convention or public exhibition, certain restrictions apply (98.19) Display or demonstration goods imported temporarily from a North American Free Trade Agreement (NAFTA) country, certain restrictions apply (9823.60) Commercial samples imported temporarily from Mexico, the United States or Chile can be imported free of duty for a specified period of time, certain restrictions apply (9823.70) Advertising films imported temporarily from a NAFTA country (9823.80) Certain goods delivered or made available outside Canada You do not have to charge the GST/HST on certain goods that are delivered or made available outside Canada, including: Audio recordings that do not relate to a prescribed publication Audio recordings that relate to a prescribed publication but do not accompany that publication when it is sent to Canada Videotapes, computer software, microfilm or microfiche Printed matter that is not included in the definition of prescribed publications (for example, catalogues, unbound sheet music and directories) When you send these goods to your Canadian customers, do not show proof of GST/HST registration on the package. ...