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The current version of IT-173 also provides further particulars on the mechanism as it pertains to paragraph 8 of Article XIII of the 1980 Canada-United States Income Tax Convention, which is a tax treaty provision prescribed by section 7400 of the Regulations. ...

For the purposes of the OETC calculation, as described in ¶ 19, the adjusted income for the taxation year for an individual who is resident in Canada throughout the year is the amount, if any, by which the individual's income for the year exceeds the total of: (a) the amounts deducted in computing the individual's taxable income for the year under: paragraph 111(1)(b) in respect of net capital losses of other years that are being claimed in the current year; and section 110.6 in respect of the capital gains deduction; and (b) the amounts deductible (see note 1 below) in computing the individual's taxable income for the year under: paragraph 110(1)(d.2) equal to 1/2 (see note 2 below) of the amount included in income under paragraph 35(1)(d) in respect of a prospector's or grubstaker's shares, unless the amount included in income is exempt from tax in Canada by reason of one of Canada's tax treaties; paragraph 110(1)(d.3) equal to 1/2 (see note 2 below) of the amount included in calculating income under subsection 147(10.4) with respect to employer shares received as part of a withdrawal from a deferred profit sharing plan; paragraph 110(1)(f) which provides a deduction for, among other things, amounts included in income for social assistance payments and workers' compensation benefits, as well as for amounts that are required to be included in income but are exempt from tax in Canada because of a tax convention or treaty; paragraph 110(1)(g) for adult basic education tuition assistance received under certain programs, and paragraph 110(1)(j) for the amount of a benefit included in income as a result of an individual receiving a home relocation loan (as defined in subsection 248(1)) because of an employment relocation (also known as an employee home relocation loan). ...

Such payments attributable to services rendered in Canada will be taxed under Part I as income from employment as provided by subsection 2(3), paragraph 6(1)(g) and subparagraph 115(1)(a)(i) unless exempted by a tax convention. ...

GST/HST regulations SOR/2016-4, Various GST/HST Regulations, No. 7 (Newfoundland and Labrador – Rebate for Municipalities) GST/HST forms GST59, GST/HST Return for Imported Taxable Supplies, Qualifying Consideration, and Internal and External Charges GST489, Return for Self-Assessment of the Provincial Part of Harmonized Sales Tax (HST) GST494, Goods and Services Tax/Harmonized Sales Tax (GST/HST) Final Return for Selected Listed Financial Institutions GST498, GST/HST Rebate Application for Foreign Representatives, Diplomatic Missions, Consular Posts, International Organizations, Or Visiting Forces Units GST499-1, First Nations Tax (FNT) Schedule GST502, Election and Revocation of Election Between Auctioneer and Principal GST506, Election and Revocation of an Election Between Agent and Principal GST524, GST/HST New Residential Rental Property Rebate Application GST531, Return for Self-Assessment of the First Nations Goods and Services Tax (FNGST) RC1, Request for a Business Number RC1A, Business Number- GST/HST Account Information RC1C, Business Number- Import/Export Account Information RC79, Deposit Advice RC325, Address change request RC4607, GST/HST Pension Entity Rebate Application and Election RC7190-WS, GST190 Calculation Worksheet 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 RC7294, GST/HST and QST Final Return for Selected Listed Financial Institutions RC7301, Request for a Business Number for Certain Selected Listed Financial Institutions RC7301A, Business Number- GST/HST Program Account Information and QST Registration for Selected Listed Financial Institutions GST/HST pamphlets and guides RC2, The Business Number and Your Canada Revenue Agency Program Accounts RC4022, General Information for GST/HST Registrants RC4027, Doing Business in Canada- GST/HST Information for Non-Residents RC4034, GST/HST Public Service Bodies' Rebate RC4036, GST/HST Information for the Travel and Convention Industry RC4049, GST/HST Information for Municipalities RC4058, Quick Method of Accounting for GST/HST RC4064, Disability-Related Information- 2015 RC4081, GST/HST Information for Non-Profit Organizations RC4231, GST/HST New Residential Rental Property Rebate GST/HST notices NOTICE290, Filing Deadline – Reminder to File Form RC4616 Before January 1, 2016 for Existing Section 156 Elections NOTICE291, Kahkewistahaw First Nation Implements the First Nations Goods and Services Tax NOTICE292, Proposed Public Service Bodies' Rebate for Municipalities in Newfoundland and Labrador- Questions and Answers GST/HST technical information bulletins B-032, Expenses Related to Pension Plans (revised) Excise duty forms L63, Licence and Registration Application Excise Act, 2001 Excise duty memoranda EDM3-1-2, Licensed Users All GST/HST, excise duty and excise taxes and special levies publications can be found on the CRA website at www.cra.gc.ca/gsthsttech, at www.cra.gc.ca/etsl and at www.cra.gc.ca/exciseduty. ...

Box 119 – Foreign business income that is exempt from Canadian tax due to a tax convention or agreement (Multi-jurisdictional) Enter any part of foreign business income that is exempt from Canadian tax due to a tax convention or agreement. ... Box 157 – Foreign capital gains exempt from Canadian tax due to a tax convention or agreement (Multi-jurisdictional) Enter the foreign capital gain that is exempt from Canadian tax due to a tax convention or agreement. ... The percentage may be different under a tax convention or agreement between Canada and a foreign country. ...

Box 119 – Foreign business income that is exempt from Canadian tax due to a tax convention or agreement (Multi-jurisdictional) Enter any part of foreign business income that is exempt from Canadian tax due to a tax convention or agreement. ... Box 157 – Foreign capital gains exempt from Canadian tax due to a tax convention or agreement (Multi-jurisdictional) Enter the foreign capital gain that is exempt from Canadian tax due to a tax convention or agreement. ... The percentage may be different under a tax convention or agreement between Canada and a foreign country. ...

Income Tax Convention (1980). Capital gains arising from a deemed disposition are taxable in Canada, unless exempt under a specific tax treaty. ... For more information, go to: • IC76-12R8 Applicable rate of part XIII tax on amounts paid or credited to persons in countries with which Canada has a tax convention; • Interpretation Bulletin IT465R, Non-Resident Beneficiaries of Trusts; and • Interpretation Bulletin IT420R3, Non-Residents – Income Earned in Canada. ... A-17.2.7 Additional legislative authority – ITA Additional legislative authority – ITA ITA Reference Subject Matter References Interpretation Bulletin (IT) Information Circular (IC) 34.1(8), (9) Alternative year-end methods 40(2) Choice of property to claim as principal residence Income Tax Folio S1-F3-C2, Principal Residence Form T2091IND-WS, Principal Residence Worksheet Form T2091IND, Designation of a Property as a Principal Residence by an Individual (Other Than a Personal Trust) 56(1)(a) (iii) Death benefit IT508R, Death Benefits 70(1) Computing income IT210R2, Income of Deceased Persons – Periodic Payments and Investment Tax Credit Tax Guide RC4111, Canada Revenue Agency – What to Do Following a Death 70(2) Amounts receivable for rights or things (elections) IT212R3, Income of Deceased Persons – Rights or Things IT234, Income of Deceased Persons – Farm Crops IT278R2, Death of a Partner or of a Retired Partner IT326R3, Returns of Deceased Persons as “Another Person” IT427R, Livestock of Farmers 70(3), (3.1), 69(1.1) Rights or things transferred to beneficiaries IT427R, Livestock of Farmers 70(4) Revocation of election in 70(2) IT212R3, Income of Deceased Persons – Rights or Things 70(5), (5.1), (5.2), (5.3), (5.4) Capital property of a deceased taxpayer: Depreciable and other property IT140R3, Buy-sell agreements IT416R3, Valuation of shares of a corporation receiving life insurance proceeds on death of a shareholder IT313R2, Eligible Capital Property – Rules Where a Taxpayer Has Ceased Carrying on a Business or Has Died IT125R4, Dispositions of Resource Properties IC89-3, Policy Statement on Business Equity Valuations T2SCH6, Schedule 6, Summary of Dispositions of Capital Property 70(6), (6.1), (6.2) Transfers or distribution to spouse or common-law partner or spousal or common-law partner trust: Exception to subsection 70(5) Income Tax Folio S6-F4-C1, Testamentary Spouse or Common-law Partner Trusts IC07-1R1, Taxpayer Relief Provisions 70(7) Special rules for spouse or common-law partner /spousal or common-law partner trusts Income Tax Folio S6-F4-C1, Testamentary Spouse or Common-law Partner Trusts 70(8), (10) Meaning of certain expressions and definitions Income Tax Folio S6-F4-C1, Testamentary Spouse or Common-law Partner Trusts IT349R3, Intergenerational Transfers of Farm Property on Death 70(9), (9.1), (9.2), (9.3), (9.6), (9.8) Tax deferred rollovers on intergenerational transfers of certain farm property IT349R3, Intergenerational Transfers of Farm Property on Death IC07-1R1, Taxpayer Relief Provisions 70(13) Capital cost of certain depreciable property IT349R3, Intergenerational Transfers of Farm Property on Death 70(14) Order of disposal of depreciable property IT349R3, Intergenerational Transfers of Farm Property on Death 72(1) Reserves in the year of death IT152R3, Special reserves – Sale of land IT154R, Special reserves 72(2) Elections by representative for reserves IT152R3, Special reserves – Sale of land Form T2069, Election in Respect of Amounts Not Deductible as Reserves for the Year of Death 80(2)(a), (p), (q) Debt forgiveness rules 104 to 107 These sections apply to the estate and the representative as if the estate was a trust where a trust arrangement is in effect 108(1) Definition of testamentary trust 111(2) Year of death: Net capital losses IT232R3, Losses – Their Deductibility in the Loss Year or in Other Years 118.1(4), (5), (6), (7), (7.1), (8) Gifts of property IT226R, Gift to a charity of a residual interest in real property or an equitable interest in a trust IT288R2, Gifts of Capital Properties to a Charity and Others IT407R4-CONSOLID, Dispositions of Cultural Property to Designated Canadian Institutions 118.2(1), (2) Medical expenses Income Tax Folio S1-F1-C1, Medical Expense Tax Credit Income Tax Folio S1-F1-C2, Disability Tax Credit Income Tax Folio S1-F1-C3, Disability Supports Deduction Tax Guide RC4064, Disability-Related Information 122.5(1), (2) GST credit for T1s Definitions and exceptions 122.62(5) Death of cohabiting spouse or common-law partner and the child tax credit Form RC65, Marital Status Change 150(1)(b) Filing for deceased individuals Tax Guide T4011, Preparing Returns for Deceased Persons 150(4) Death of a partner or proprietor IT278R2, Death of a Partner or of a Retired Partner IT326R3, Returns of Deceased Persons as “Another Person” 159(2) Certificate before distribution IC82-6R12, Clearance Certificate Form TX19, Asking for a Clearance Certificate 159(3) Personal liability of the legal representative IC98-1R8, Tax Collections Policies 159(5) Elections for certain provisions under subsections 70(2), (5), (5.2), and (9.4) IT212R3, Income of Deceased Persons – Rights or Things IT278R2, Death of a Partner or of a Retired Partner Form T2075, Election to Defer Payment of Income Tax, Under Subsection 159(5) of the Income Tax Act by a Deceased Taxpayer’s Legal Representative or Trustee 164(6), (6.1) Application of losses realized upon death to the TD1 of prior years Regulation 1000, Election by a legal representative for property dispositions IC07-1R1, Taxpayer Relief Provisions 212(1)(c) Estate or trust income IT465R, Non-Resident Beneficiaries of Trusts IC76-12R8 Applicable rate of part XIII tax on amounts paid or credited to persons in countries with which Canada has a tax convention 230, 230.1 Books and records retention IC78-10R5, Books and Records Retention/Destruction 248(1) Definition of disposition 248(1) Definition of taxable Canadian property IT420R3, Non-Residents – Income Earned in Canada 248(8) Occurrences as a consequence of death 248(9) Definition of disclaimer and release or surrender Income Tax Folio S6-F4-C1, Testamentary Spouse or Common-law Partner Trusts IT313R2, Eligible Capital Property – Rules Where a Taxpayer Has Ceased Carrying on a Business or Has Died IT349R3, Intergenerational Transfers of Farm Property on Death 248(9.1) How a trust is created Income Tax Folio S6-F4-C1, Testamentary Spouse or Common-law Partner Trusts 248(9.2) Vesting indefeasibly Regulation 204 Filing returns for estates and trusts IT531, Eligible Funeral Arrangements Regulation 206 Legal representatives and others regarding filing of returns Regulation 1001 Annual installments for the deceased taxpayer Page details 2023-07-07 ...

Complete Form GST106, Information on Claims Paid or Credited for Foreign Conventions and Tour Packages, and send it to your tax centre at the address shown on your GST/HST return. For more information, see Guide RC4036, GST/HST Information for the Travel and Convention Industry; if you are a registrant organizer of a foreign convention or a convention facility operator, the rebate amount you paid or credited for the convention facility and related convention supplies. Complete Form GST106, Information on Claims Paid or Credited for Foreign Conventions and Tour Packages and send it to your tax centre at the address shown on your GST/HST return. ...

Complete Form GST106, Information on Claims Paid or Credited for Foreign Conventions and Tour Packages, and send it to your tax centre at the address shown on your GST/HST return. For more information, see Guide RC4036, GST/HST Information for the Travel and Convention Industry; if you are a registrant organizer of a foreign convention or a convention facility operator, the rebate amount you paid or credited for the convention facility and related convention supplies. Complete Form GST106, Information on Claims Paid or Credited for Foreign Conventions and Tour Packages and send it to your tax centre at the address shown on your GST/HST return. ...

This shift aligns with the United Nations Convention on the Rights of Persons with Disabilities and underscores the need to remove societal barriers to enable full participation for people with disabilities. ... The DAC advocates for this shift, as it aligns with the commitments of the United Nations Convention on the Rights of Persons with Disabilities and allows for a more holistic view of disability beyond a medical diagnosis, while continuing to retain biological aspects of disability that are not purely social in nature. ... Description of the Data As part of the United Nations Convention on the Rights of Persons with Disabilities, Canada collects data to estimate the population of Canadians with disabilities, in an effort to facilitate full participation in society for those individuals. ...