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All downward transfer pricing adjustments that should be directed to CASD will be managed in accordance with current version of Information Circular IC71-17, Competent Authority Assistance Under Canada’s Tax Conventions. 3. ...

The Director of CASD is supported by a division of approximately 50 employees structured as follows: The Director's Office includes two Senior Economic Advisors and two Senior Technical Advisors; Five Transfer Pricing MAP/APA sections consisting of 34 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 nine 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 five employees working on procedural, reporting, monitoring and other program-related functions. ...

Get help determining your residency status If you need the CRA to help determine your residency status, complete the form that applies to your situation: Form NR74, Determination of Residency Status (Entering Canada) Form NR73, Determination of Residency Status (Leaving Canada) Tax treaties Canada has tax conventions or agreements, commonly known as tax treaties, with many countries which are designed to avoid double taxation and to prevent tax evasion. ...

GST/HST forms GST10- Application or Revocation of the Authorization to File Separate GST/HST Returns and Rebate Application for Branches or Divisions GST44- Election Concerning the Acquisition of a Business or Part of a Business GST70- Election or Revocation of an Election to Change a GST/HST Fiscal Year GST189- General Application for Rebate of GST/HST GST191- GST/HST New Housing Rebate Application for Owner-Built Houses GST191-WS- Construction Summary Worksheet GST288- Supplement to Forms GST189 and GST498 GST524- GST/HST New Residential Rental Property Rebate Application RC145- Request to Close Business Number (BN) Program Accounts RC325- Address change request RC7001-BC- British Columbia Provincial Sales Tax (PST) Transitional New Housing Rebate – Residential Condominiums RC7002-BC- British Columbia Provincial Sales Tax (PST) Transitional New Housing Rebate – Apartment Buildings RC7190-BC- GST190 British Columbia Rebate Schedule RC7191-BC- GST191 British Columbia Rebate Schedule RC7524-BC- GST524 British Columbia Rebate Schedule GST/HST notices Notice269- For discussion purposes only – Draft GST/HST Memorandum 3.7, Natural Resources Notice270- Elimination of the HST in British Columbia in 2013 – Questions and Answers Notice271- Filing a First Nations Tax (FNT) Schedule (Form GST499/Form GST499-1) Notice272- Harmonized Sales Tax – Questions and Answers on Proposed Enhancements to the British Colombia New Housing Rebates and New Residential Rental Property Rebates Notice273- GST/HST Rulings Service – Eligibility of Tours under the Foreign Convention and Tour Incentive Program GST/HST Info sheets GI-125- Direct Selling Industry – The Alternate Collection Method for Approved Direct Sellers and Approved Distributors GI-126- Direct Selling Industry – The Alternate Collection Method for Independent Sales Contractors GST/HST guides RC4028- GST/HST New Housing Rebate RC4033- General Application for GST/HST Rebates RC4100- Harmonized Sales Tax and the Provincial Motor Vehicle Tax RC4231- GST/HST New Residential Rental Property Rebate RC4409- Keeping Records RC4420- Information on CRA – Service Complaints GST/HST Policy Statements P-202- Gift Certificates GST/HST memoranda 8-2- General Restrictions and Limitations (modification) 8-3- Calculating Input Tax Credits 8-6- Input Tax Credits for Holding Corporations and Corporate Takeovers (modification) Excise duty forms B270- Excise duty return – Non-Licensee Excise duty memoranda EDM1-1-2- Regional Excise Duty Offices 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. ...

Consistent with constitutional and parliamentary conventions, before making a payment or issuing a refund, the CRA will wait for Royal Assent of the legislative appropriation of these public funds. ...

Section 88.1 is somewhat similar to section 48 except that it deems a disposition of each property rather than certain capital properties and applies only to a corporation that was incorporated in Canada and was resident in Canada at some time and that has, after August 28, 1980, either (a) been granted articles of continuance (or similar corporate constitutional documents) in a jurisdiction outside Canada, or (b) become resident in a jurisdiction outside Canada and as a consequence becomes exempt from Part I tax on its subsequent income from non-Canadian sources by virtue of any Act of Parliament or anything approved, made or declared to have the force of law thereunder (generally a tax convention). 19. ...

GST/HST forms 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 GST74, Election and Revocation of an Election to Use the Quick Method of Accounting GST115, GST/HST Rebate Application for Tour Packages GST190, GST/HST New Housing Rebate Application for Houses Purchased from a Builder GST386, Rebate Application for Conventions GST488, Election or Revocation of an Election Not to Use the Net Tax Calculation for Charities RC59, Business Consent for Access by Telephone and Mail RC79, Deposit Advice RC151, GST/HST Credit Application for Individuals Who Become Residents of Canada RC325, Address change request RC366, Direct Deposit Request for Businesses RC4521, Application for a Financial Institution of a Prescribed Class to be Designated as a Qualifying Institution or Revocation of a Previously Granted Designation RC4600, Election or Revocation of an Election Under Subsection 217.2(1) RC4607, GST/HST Pension Entity Rebate Application and Election 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 RC7003-ON, Ontario Retail Sales Tax (RST) Transitional New Housing Rebate for Non-registrant First Resellers RC7004-BC, British Columbia Transition Rebate RC7190-NS, GST190 Nova Scotia 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 RC7216, Application, Renewal, or Revocation of the Authorization for a Qualifying Institution that is an SLFI to Use Particular Input Tax Credit Allocation Methods RC7218, Elections or Revocation of Elections for GST/HST and QST Purposes to have a Pension Entity be the Designated Pension Entity in Respect of a Master Pension Entity RC7221, Application for a Selected Listed Financial Institution of a Prescribed Class to be Designated as a Qualifying Institution or Revocation of a Previously Granted Designation RC7222, Election or Revocation for a Qualifying Institution that is a Selected Listed Financial Institution to Use Particular Methods Specified in an Application Under Subsection 141.02(18) of the ETA for GST/HST and QST Purposes 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 RC7288, Selected Listed Financial Institution- Request for Taxpayer Relief- Cancel or Waive Penalties or Interest Related to the GST/HST or the QST, or Charges Related to the QST RC7524-ON, GST524 Ontario Rebate Schedule GST/HST guides RC4070, Information for Canadian Small Businesses 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 GST/HST memoranda 1-4, Excise and GST/HST Rulings and Interpretations Service (revised) 16-5, Voluntary Disclosures Program 28-2, Freight Transportation Services (revised) Excise duty forms B200, Excise Tax Return B241, Excise Tax Return- Broker B243, Excise Tax Return- Insured B248, Registration Form Under the Provisions of the Air Travellers Security Charge Act B254, Air Travellers Security Charge Act Application for Refund B249, Air Travellers Security Charge Return B264, Excise Duty Return- Special Excise Warehouse Licensee B265, Excise Duty Return- Wine Licensee B266, Excise Duty Return- Spirits Licensee B267, Excise Duty Return- Tobacco Licensee B269, Application or Revocation of the Authorization to File Separate Excise Duty Returns and Refund Applications for Branches or Divisions B270, Excise Act 2001- Excise Duty Return- Non-Licensee B271, Excise Duty Return- Tobacco Dealer B273, Excise Return- Cigarette Inventory Tax RC616, Registration for the Tobacco Stamping Regime Excise duty notices EDBN23, K50B Filing and Payment Schedules for Brewers (from July 2017 to December 2019) EDN26, New Excise Stamp Security Features EDN32, Federal Excise Stamp Mandatory on Tobacco Products as of July 1, 2012 (revised) Excise duty memoranda EDM1-1-2, Regional Excise Duty Offices (revised Quebec telephone number) All GST/HST, excise duty and excise taxes and special levies publications can be found under the Taxes menu of the Canada.ca website. ...

Nevertheless, there are some particular situations where the amount reported on line 108 may include the following: 100% ITCs for the GST/HST paid or payable on the charity’s purchases of, or improvements to, capital property or real property for use primarily (more than 50%) in the charity’s commercial activities, including the deemed GST/HST payable when capital property is brought into a participating province for use primarily in its commercial activities; any ITC for the GST/HST paid or payable on the charity’s purchase of, or improvement to, real property based on the percentage of use of the real property in the charity’s commercial activities (must be more than 10%) and for which it 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, that is effective the day the property is acquired; any ITC for the GST/HST considered paid on the deemed purchase of real property based on the percentage of use of the property in the charity’s commercial activities (must be more than 10%), where the election (Form GST26) takes effect on a day other than the day the property was acquired by the charity or the day the charity becomes a registrant; 100% ITCs for the GST/HST paid or payable on goods that the charity acquired, imported, or brought into a participating province that will be sold by a person acting as an agent (including a billing agent), or an auctioneer and agent, for the charity; 100% ITCs for the GST/HST paid on goods imported by the charity on behalf of a non‑resident person for use exclusively in the charity’s commercial activities and sold when the charity was acting as an agent, or 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 for the provincial part of the HST that the charity gave in the reporting period (no amount should be included for 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 Rebate of GST/HST, using code 23); 60% of the total tax amount of a tax adjustment note issued by the charity in the reporting period to a pension entity; the GST/HST adjusted, refunded, or credited in a credit note issued by the charity in the reporting period for tax charged in excess of the GST/HST collectible on certain supplies of property or services; GST/HST adjustments relating to bad debts written off during the reporting period in respect of sales of capital property or real property; the GST/HST adjusted, refunded, or credited in a credit note issued by the charity in the reporting period in respect of sales of capital property or real property; GST/HST adjustments relating to the GST/HST new housing rebate where the charity is a builder and paid or credited the rebate to an individual purchasing new housing; and 100% ITCs that the charity was entitled to claim and that it carried forward from a reporting period when it did not have to use the net tax calculation for charities. ...

GST/HST forms GST20- Election for GST/HST Reporting Period GST20-1- Notice of Revocation of an Election for GST/HST Reporting Period by a Listed Financial Institution GST111- Financial Institution GST/HST Annual Information Return GST191- GST/HST New Housing Rebate Application for Owner-Built Houses RC79- Deposit Advice RC151- GST/HST Credit Application for Individuals Who Become Residents of Canada RC4611- Application for Authorization or Revocation for an Exchange-Traded Fund to Use Particular Methods to Determine Its Provincial Attribution Percentages RC4612- Application to Not be Considered a Selected Listed Financial Institution RC7001-BC- British Columbia Provincial Sales Tax (PST) Transitional New Housing Rebate- Residential Condominiums RC7002-BC- British Columbia Provincial Sales Tax (PST)- Transitional New Housing Rebate- Apartment Buildings RC7524-BC- GST524 British Columbia Rebate Schedule GST/HST notices Notice273- GST/HST Rulings Service- Eligibility of Tours under the Foreign Convention and Tour Incentive Program Notice274- For discussion purposes only- Draft GST/HST Policy Statement, Research Activities Undertaken by Hospital Authorities- Entitlement to Rebates and Tax Status of Services Notice275- For discussion purposes only – Draft GST/HST Technical Information Bulletin B-103, Harmonized Sales Tax – Place of supply rules for determining whether a supply is made in a province GST/HST guide RC4210- GST/HST Credit Including related provincial credits and benefits For the period from July 2012 to June 2013 GST/HST technical information bulletins B-102- First Nations Goods and Services Tax- Place of Supply (revised) B-103- For discussion purposes only – Draft GST/HST Technical Information Bulletin B-103, Harmonized Sales Tax – Place of supply rules for determining whether a supply is made in a province GST/HST memoranda 9-3- Allowances 9-4- Reimbursements Excise duty forms B60- Excise Duty Entry E110- Description of Premises to Accompany Application for Licence Excise duty notices EDN31- Amendment to the Importation of Intoxicating Liquors Act EDN32- Federal Excise Stamp Mandatory on Tobacco Products as of July 1, 2012 Excise duty memoranda EDM10-1-7- Completing an Excise Duty Return- Spirits Licensee (revised) Softwood lumber products export charge notices SWLN5- Certification of Independent Remanufacturers (revised) All GST/HST, Excise Duty, and Excise Taxes and Special Levies publications can be found on the CRA Web site at GST/HST technical information, at Excise taxes and other levies technical information, and at Excise duties technical information. ...

For more information, see Guide RC4160, Rebate for Tour Packages, Foreign Conventions, and Non-Resident Exhibitor Purchases. 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, see Guide RC4160, Rebate for Tour Packages, Foreign Conventions, and Non-Resident Exhibitor Purchases. ...