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The authority to disclose information to other countries under international tax conventions is delegated to the director general of the International and Large Business Directorate, Compliance Programs Branch. ...

You were a deemed resident of Canada if you lived outside Canada during 2024, you were not considered a factual resident of Canada because you did not have significant residential ties in Canada, and you were one of the following: a member of the Canadian Forces overseas school staff and you choose to file a return as a deemed resident of Canada (if you left Canada during 2024, see Members of the overseas Canadian Forces school staff) 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 2024 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 2024 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 2024 was not more than the basic personal amount in Canadian dollars Income you should report Report your 2024 world income. ...

The mandate of EOI is to co-ordinate exchanges of information and other related activities with treaty partners in accordance with a tax treaty's Exchange of Information Article, a Tax Information Exchange Agreement (TIEA) or the Convention on Mutual Administrative Assistance in Tax Matters (MAC). ...

You were also a deemed resident of Canada if you lived outside Canada during 2022, you were not considered a factual resident of Canada because you did not have significant residential ties in Canada, and you were one of the following: a member of the Canadian Forces overseas school staff and you choose to file a return as a deemed resident of Canada (if you left Canada during 2022, see If you were a member of the overseas Canadian Forces school staff who left Canada in 2022) 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 2022 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 2022 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 2022 was not more than the basic personal amount in Canadian dollars Income you should report Report your 2022 world income. ...

You were also a deemed resident of Canada if you lived outside Canada during 2023, you were not considered a factual resident of Canada because you did not have significant residential ties in Canada, and you were one of the following: a member of the Canadian Forces overseas school staff and you choose to file a return as a deemed resident of Canada (if you left Canada during 2023, see If you were a member of the overseas Canadian Forces school staff who left Canada in 2023) 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 2023 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 2023 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 2023 was not more than the basic personal amount in Canadian dollars Income you should report Report your 2023 world income. ...

GST/HST forms GST59, GST/HST Return for Imported Taxable Supplies, Qualifying Consideration, and Internal and External Charges GST111, Financial Institution GST/HST Annual Information Return GST303, Application to Offset Taxes by Refunds or Rebates GST507, Third Party Authorization and Cancellation of Authorization for GST/HST Rebates RC79, Deposit Advice RC145, Request to Close Business Number Program Accounts RC151, GST/HST Credit Application for Individuals Who Become Residents of Canada RC193, Service-Related Complaint RC4288, Request for Taxpayer Relief- Cancel or Waive Penalties or Interest RC4607, GST/HST Pension Entity Rebate Application and Election RC4616, Election or Revocation of an Election for Closely Related Corporations and/or Canadian Partnerships to Treat Certain Taxable Supplies as Having Been Made for Nil Consideration for GST/HST Purposes RC4617, Election and Schedule to a Return for Simplified Reporting of Specified Housing Supplies 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 RC7291, GST/HST and QST Annual Information Return for Selected Listed Financial Institutions RC7321, Delegation of Authority for Certain Selected Listed Financial Institutions RC7345, Request to Close Business Number Program Accounts for Certain Selected Listed Financial Institutions GST/HST guides RC4022, General Information for GST/HST Registrants RC4027, Doing Business in Canada- GST/HST Information for Non-Residents RC4028, GST/HST New Housing Rebate RC4034, GST/HST Public Service Bodies' Rebate RC4036, GST/HST Information for the Travel and Convention Industry RC4052, GST/HST Information for the Home Construction Industry RC4058, Quick Method of Accounting for GST/HST RC4082, GST/HST Information for Charities RC4231, GST/HST New Residential Rental Property Rebate RC4419, Financial Institution GST/HST Annual Information Return RC7219, GST/HST and QST Annual Information Return for Selected Listed Financial Institutions GST/HST info sheets GI-188, New Brunswick and Newfoundland and Labrador HST Rate Increases – Sales and Rentals of Non-residential Real Property GI-189, New Brunswick and Newfoundland and Labrador HST Rate Increases – Information for Non-registrant Builders GI-190, New Brunswick and Newfoundland and Labrador HST Rate Increases – Sales and Rentals of New Housing GI-191, New Brunswick and Newfoundland and Labrador HST Rate Increases – Stated Price Net of the GST/HST New Housing Rebate GI-192, Prince Edward Island HST Rate Increase – Sales and Rentals of Non-residential Real Property GI-193, Prince Edward Island HST Rate Increase – Information for Non-registrant Builders GI-194, Prince Edward Island HST Rate Increase – Sales and Rentals of New Housing GI-195, Prince Edward Island HST Rate Increase – Stated Price Net of the GST/HST New Housing Rebate GST/HST notices NOTICE300, Déline First Nation Ratification of their Final Self-Government Agreement NOTICE301, Prince Edward Island HST Rate Increase – Questions and Answers on General Transitional Rules for Personal Property and Services NOTICE302, Prince Edward Island HST Rate Increase – Questions and Answers on Housing Rebates and Transitional Rules for Housing and Other Real Property Situated in Prince Edward Island GST/HST policy statements P-255, Late-filed Section 156 Elections and Revocations All GST/HST, excise duty and excise taxes and special levies publications can be found on the CRA website at cra.gc.ca/gsthsttech, at cra.gc.ca/etsl and at cra.gc.ca/exciseduty. ...

GST/HST forms GST21, Election or Revocation of an Election to Have the Joint Venture Operator Account for GST/HST GST23, Election and Revocation of the Election by a Public Sector Body (Other than a Charity) to Have its Exempt Memberships Treated as Taxable Supplies GST30, Election for Passenger Vehicles or Aircraft to be Deemed to be Used Exclusively in Non-Commercial Activities GST106, Information on Claims Paid or Credited for Foreign Conventions and Tour Packages GST303, Application to Offset Taxes by Refunds or Rebates GST494, Goods and Services Tax/Harmonized Sales Tax (GST/HST) Final Return for Selected Listed Financial Institutions GST497, Election Under the Special Attribution Method for Selected Listed Financial Institutions and Notice of Revocation GST523-1, Non-profit organizations – Government Funding GST528, Authorization to Use an Export Distribution Centre Certificate RC4616, Election or Revocation of an Election for Closely Related Corporations and/or Canadian Partnerships to Treat Certain Taxable Supplies as Having Been Made for Nil Consideration for GST/HST Purposes RC4617, Election and Schedule to a Return for Simplified Reporting of Specified Housing Supplies 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 GST/HST guides RC542, Changes affecting your GST/HST return RC4034, GST/HST Public Service Bodies' Rebate GST/HST info sheets GI-172, Public Service Bodies' Rebate for Charities Resident Only in British Columbia GI-173, Public Service Bodies' Rebate for Charities Resident Only in New Brunswick GI-174, Public Service Bodies' Rebate for Charities Resident Only in Newfoundland and Labrador GI-175, Public Service Bodies' Rebate for Charities Resident Only in Nova Scotia GI-176, Public Service Bodies' Rebate for Charities Resident Only in Ontario GI-177, Public Service Bodies' Rebate for Charities Resident Only in Prince Edward Island GI-178, Public Service Bodies' Rebate for Charities Resident in One or More Non participating Provinces GI-179, Public Service Bodies' Rebate for Charities Resident in Two or More Provinces, at Least One of Which Is a Participating Province GI-180, Public Service Bodies' Rebate for Qualifying Non profit Organizations Resident Only in British Columbia GI-181, Public Service Bodies' Rebate for Qualifying Non-profit Organizations Resident Only in New Brunswick GI-182, Public Service Bodies' Rebate for Qualifying Non-profit Organizations Resident Only in Newfoundland and Labrador GI-183, Public Service Bodies' Rebate for Qualifying Non- profit Organizations Resident Only in Nova Scotia GI-184, Public Service Bodies' Rebate for Qualifying Non profit Organizations Resident Only in Ontario GI-185, Public Service Bodies' Rebate for Qualifying Non-profit Organizations Resident Only in Prince Edward Island GI-186, Public Service Bodies' Rebate for Qualifying Non-profit Organizations Resident in One or More Non-participating Provinces GI-187, Public Service Bodies' Rebate for Qualifying Non-profit Organizations Resident in Two or More Provinces, at Least One of Which Is a Participating Province GST/HST memoranda 3.5, Application of GST/HST to Other Taxes, Duties, and Fees 5.3, Exempt Legal Services (revised) 13.2, Rebates – Legal Aid (revised) 16.4, Anti-avoidance Rules (revised) 18.3, GST/HST Relief for: Foreign Representatives, Diplomatic Missions, Consular Posts, International Organizations; and International Bridge and Tunnel Authorities GST/HST notices Notice293, Tla'amin Nation- Ratification of Final Agreement Notice294, Questions and Answers on Simplified Reporting of Specified Housing Supplies Notice295, Questions and Answers on the Proposed GST/HST Treatment of Insulin Pens and Insulin Pen Notice296, Questions and Answers on the Proposed GST/HST Treatment of Intermittent Urinary Catheters Excise forms B200, Excise Tax Return B241, Excise Tax Return- Broker B243, Excise Tax Return- Insured B256, Excise Act, 2001 – Application for Refund B261, Excise Duty Return – Duty Free Shop B262, Excise Duty Return – Excise Warehouse Licensee B263, Excise Duty Return – Licensed User 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 B270, Excise Act 2001 – Excise Duty Return- Non-Licensee B271, Excise Duty Return – Tobacco Dealer B284, Election or Revocation of the Election for Semi-Annual Reporting E60, Tobacco Products Export Form E681, Excise Act 2001 – Refund Claim on Exported Tobacco Products K50B, Excise Duty Return- Brewer N10, Excise Act – Application for Refund/Drawback N15, Excise Tax Act – Application for Refund/Rebate N15-1, Excise Tax Act – Application for Refund/Rebate, Supplementary Information XE8, Application for Refund of Federal Excise Tax on Gasoline Excise duty notices EDN23, Issuance of Age and Origin Certificates (revised) EDN32, Federal Excise Stamp Mandatory on Tobacco Products as of July 1, 2012 (revised) EDN41, Budget 2016 – Enhancing Certain Security and Collection Provisions in the Excise Act, 2001 Excise taxes and special levies notices ETSL77, Budget 2016 – Restricting the Relief of Excise Tax on Diesel Fuel and Aviation Fuel Air travellers security charge forms B248, Registration Form Under the Provisions of the Air Travellers Security Charge Act B249, Air Travellers Security Charge Return B254, Air Travellers Security Charge Act – Application for Refund 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. ...

These rates are based on global warming factors and emissions factors used by Environment and Climate Change Canada to report Canada’s emissions to the United Nations Framework Convention on Climate Change. ...

What’s new in publications The following is a list of new or revised Excise and GST/HST forms and publications: GST/HST forms GST27 Election or Revocation of an Election to Deem Certain Supplies to be Financial Services for GST/HST Purposes GST44 GST/HST Election Concerning the Acquisition of a Business or Part of a Business GST115 GST/HST Rebate Application for Tour Packages GST116 Application, Renewal, or Revocation of the Authorization for a Qualifying Institution to Use Particular Input Tax Credit Allocation Methods GST189 General Application for GST/HST Rebates GST190 GST/HST New Housing Rebate Application for Houses Purchased from a Builder GST190A GST/HST New Housing Rebate- Appendix A (for use by the claimant’s legal representative only) GST288 Supplement to Forms GST189 and GST498 GST303 Application to Offset Taxes by Refunds or Rebates GST386 Rebate Application for Conventions GST494 GST/HST Final Return for Selected Listed Financial Institutions GST495 Rebate Application for Provincial Part of Harmonized Sales Tax (HST) GST498 GST/HST Rebate Application For Foreign Representatives, Diplomatic Missions, Consular Posts, International Organizations, Or Visiting Forces Units GST518 GST/HST Specially Equipped Motor Vehicle Rebate Application GST524 GST/HST New Residential Rental Property Rebate Application GST525 Supplement to the New Residential Rental Property Rebate Application- Co-op and Multiple Units RC4522 Election or Revocation for a Qualifying Institution to Use Particular Methods Specified in an Application Under Subsection 141.02(18) RC4601 GST/HST Reporting Entity Election or Notice of Revocation for a Selected Listed Financial Institution RC4615 Election or Revocation of the Election to Not Account for GST/HST on Actual Taxable Supplies RC4618 Election or Revocation of an Election for GST/HST Purposes to Designate a Pension Entity in Respect of a Master Pension Entity RC7201 Reporting Entity Election or Notice of Revocation for a Selected Listed Financial RC7215 Elections or Revocation of the Elections to Not Account for GST/HST and QST on Actual Taxable Supplies for Participating Employers that are Selected Listed Financial Institutions RC7216 Application, Renewal, or Revocation of the Authorization for a Qualifying Institution that is a Selected Listed Financial Institution to Use Particular Input Tax Credit Allocation Methods RC7218 Elections or Revocation of Elections for GST/HST and/or QST Purposes to Designate a Pension Entity that is a Selected Listed Financial Institution in Respect of a Master Pension Entity 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 RC7227 Elections or Revocation of the Elections to Deem Certain Supplies to be Financial Services for GST/HST and QST Purposes for Selected Listed Financial Institutions 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 RC7289 General Application for GST/HST and QST Rebates for Selected Listed Financial Institutions RC7294 GST/HST and QST Final Return for Selected Listed Financial Institutions GST/HST memoranda 1-4 Excise and GST/HST Rulings and Interpretations Service (revised) 13-5 Non-creditable Tax Charged GST/HST technical information bulletins B-039 GST/HST Administrative Policy- Application of the GST/HST to Indians (revised) GST/HST guides RC4028 GST/HST New Housing Rebate RC4034 GST/HST Public Service Bodies’ Rebate RC4050 GST/HST Information for Selected Listed Financial Institutions RC4060 Farming Income and the AgriStability and AgriInvest Programs Guide 2020 RC4064 Disability-Related Information- 2020 RC4065 Medical Expenses- 2020 RC4231 GST/HST New Residential Rental Property Rebate RC4408 Farming Income and the AgriStability and AgriInvest Programs Harmonized Guide 2020 GST/HST notices NOTICE314 Amended Qalipu Mi'kmaq First Nation’s Founding Members List (revised) Excise forms B200 Excise Tax Return B241 Excise Tax Return- Broker B243 Excise Tax Return- Insured B249 Air Travellers Security Charge Return B254 Air Travellers Security Charge Act Application for Refund B256 Excise Act, 2001- Application for Refund B261 Excise Duty Return- Duty Free Shop B262 Excise Duty Return- Excise Warehouse Licensee B263 Excise Duty Return- Licensed User B264 Excise Duty Return- Special Excise Warehouse Licensee B265 Excise Duty Return- Wine Licensee B266 Excise Duty Return- Spirits Licensee B270 Excise Act 2001- Excise Duty Return- Non-Licensee B273 Excise Return- Cigarette Inventory Tax B284 Election or Revocation of the Election for Semi-Annual Reporting E681 Excise Act, 2001- Refund Claim of Tax on Exported Tobacco Products K50B Excise Duty Return- Brewer N10 Excise Act- Application for Refund/Drawback N15 Excise Tax Act- Application for Refund/Rebate RC565 Federal Excise Tax Exemption Certificate For Immediate Export Of Fuel RC633 Beer Revenue Worksheet RC634 Beer Credit Claim Worksheet XE8 Excise Tax Act – Application for Refund of Federal Excise Tax on Gasoline Excise notices EDBN28 Adjusted Rates of Excise Duty on Beer Effective April 1, 2021 EDN67 Adjusted Rates of Excise Duty on Spirits and Wine Effective April 1, 2021 EDN68 Adjusted Rates of Excise Duty on Tobacco Products Effective April 1, 2021 EDN69 Cigarette Inventory Tax on April 1, 2021 EDN70 Budget 2021 – Changes to Excise Duty Rates on Tobacco Products EDN71 Budget 2021 – Cigarette Inventory Tax on April 20, 2021 ETSL79 Application of the Excise Tax to Fuel Sold in Canada for Immediate Export Fuel charge forms B403 Rebate for Fuel Charge Paid in Error Fuel charge notices FCN14 Rebate under Section 49 All GST/HST, excise duty, and excise taxes and special levies publications can be found on the Canada.ca website. ...

(m) 98.19/21- Convention displays and commercial samples admitted temporarily may enter free of duty for a specified period of time subject to certain restrictions. ...