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However, if the payments qualify as "periodic pension payments" the income tax convention or agreement between Canada and the other country may reduce the rate of Part XIII tax. ...

Examples include: restaurants and drive-in restaurants fast food outlets or "quick service" outlets takeout and home delivery outlets pubs, taverns, bars and lounges cafeterias and dining rooms lunch counters, coffee shops and snack bars mobile canteens catering services hotels, motels and lodging houses private or social clubs, and similar places or establishments where prepared food products are provided convention centres sports arenas and stadiums meeting halls and union halls Royal Canadian Legion halls passenger transportation vehicles of any type wherein food and/or beverages are provided for a separate consideration any eating facility within a business entity, for example, a lunch counter within a retail department store Separate eating establishment 139. ...

Resident compensation (Rétribution du résident) An individual's resident compensation is the total of the individual's salaries, wages and other amounts from an office or employment, not including amounts that are exempt from income tax in Canada under a tax convention or agreement. ...

For many years the CRA has been engaged in exchanges of information under legal instruments like treaty and multilateral conventions. ...

The CRA exchanges information with a wide network of international Exchange of Information partners under tax treaties, tax information exchange agreements (TIEAs) and conventions. ...

Box 2: Federal Excise Stamping Regime The CRA also contributes to fulfilling Canada’s obligations under the World Health Organization Framework Convention on Tobacco Control. ...

Under the Canada-France Income Tax Convention and the Canada-Netherlands Income Tax Convention, you may be able to deduct, under certain circumstances, contributions to a pension plan. ...

Under the Canada-France Income Tax Convention and the Canada-Netherlands Income Tax Convention, you may be able to deduct, under certain circumstances, contributions to a pension plan. ...

Under the Canada-France Income Tax Convention and the Canada-Netherlands Income Tax Convention, you may be able to deduct, under certain circumstances, contributions to a pension plan. ...

Under the Canada-France Income Tax Convention and the Canada-Netherlands Income Tax Convention, you may be able to deduct, under certain circumstances, contributions to a pension plan. ...