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" on this page); 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 2004; 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 2004 was not more than $8,012. ...

"); a federal or provincial government employee and you either lived in Canada just before being posted abroad or you received a representation allowance for 2003; 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 2003 was not more than $7,756. ...

Non-residents electing under section 217- If you are a former resident of Canada, you must report employment income from a Canadian resident for services performed outside Canada if, under a tax treaty or another agreement or convention, the income is exempt from tax in your new country of residence. ...

a federal or provincial government employee and you were either a resident of Canada just before being posted abroad or you received a representation allowance for 2020 a person working under a Global Affairs Canada 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 member of the Canadian Forces at any time in 2020 a person who, under a tax treaty, agreement, or convention between Canada and another country, is exempt from tax in that other country on 90% or more of your income from all sources because of your relationship to a resident (including a deemed resident) of Canada a dependent child of one of the first four persons described earlier in this section and your net world income in 2020 was not more than the basic personal amount (see line 30000) in Canadian dollars What income should you report? ...

If you are a landed immigrant or Convention refugee, you should apply as soon as possible after you and your child arrive in Canada. ...

If you are a landed immigrant or Convention refugee, you should apply as soon as possible after you and your child arrive in Canada. ...

Under the auspices of the FTA, JITSIC-participating countries operate under a legal framework of bilateral and multilateral conventions and tax information exchange agreements to share experience, resources, and expertise to tackle common tax evasion and avoidance issues. ...

The CRA’s bases it rulings and interpretations on the Income Tax Act, the Income Tax Regulations, all related statutes, and the tax conventions that Canada has with other countries. ...

Under the auspices of the FTA, JITSIC-participating countries operate under a legal framework of bilateral and multilateral conventions and tax information exchange agreements to share experience, resources, and expertise to tackle common tax evasion and avoidance issues. ...

Gifts and awards provided by a person other than the employer (for example, gift bag provided at a trade show) If the gifts and awards are provided by a person other than the employer the benefit is not taxable if all of the following apply: Recipients attend a trade show, convention, awards show, or similar event specific to their trade They receive gifts, gift bags or other promotional items at the event The person giving them the gift is not their employer The fair market value is $500 or less Payer reports the benefit on a slip If the total value of all remuneration (gifts, awards and other payments) provided by the payer is more than $500 (under the CRA administrative policy for issuing T4A slips), the payer has to report the value of the benefit on a T4A slip at the end of the year as follows: Code 28 – Other income If any tax was deducted, it should be reported in box 22 of the T4A slip. ...