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8 August 2007 GST/HST Interpretation 96423 - Foreign Convention and Tour Incentive Program

Budget 2007 confirmed the elimination of the VRP and introduced the new Foreign Convention and Tour Incentive Program (FCTIP). ... It also continues to provide relief for certain properties and/or services used in the course of conventions held in Canada. ... Additional questions and answers on conventions will be added at a later date. ...

GI-044 Foreign Convention and Tour Incentive Program - Tour Packages: What Is an Eligible Tour Package

GI-044 Foreign Convention and Tour Incentive Program- Tour Packages: What Is an Eligible Tour Package Notice to the reader Reference in this publication is made to supplies that are subject to the GST or the HST. ...

27-3 Foreign Convention and Tour Incentive Program – Rebate for Eligible Tour Packages and Accommodation Supplied as Part of Eligible Tour Packages

27-3 Foreign Convention and Tour Incentive Program – Rebate for Eligible Tour Packages and Accommodation Supplied as Part of Eligible Tour Packages Notice to the reader Reference in this publication is made to supplies that are subject to the GST or the HST. ...

GI-046 Foreign Convention and Tour Incentive Program - Hunting and Fishing Packages

GI-046 Foreign Convention and Tour Incentive Program- Hunting and Fishing Packages Notice to the reader Reference in this publication is made to supplies that are subject to the GST or the HST. ...

GI-028 Foreign Convention and Tour Incentive Program - Non-Resident Exhibitors: Application of GST/HST to Purchases and Rebate for Purchases

GI-028 Foreign Convention and Tour Incentive Program- Non-Resident Exhibitors: Application of GST/HST to Purchases and Rebate for Purchases Notice to the reader Reference in this publication is made to supplies that are subject to the GST or the HST. ...

GI-033 Foreign Convention and Tour Incentive Program - Non-Resident Tour Operators: Rebate for Accommodation Sold in Eligible Tour Packages

GI-033 Foreign Convention and Tour Incentive Program- Non-Resident Tour Operators: Rebate for Accommodation Sold in Eligible Tour Packages Notice to the reader Reference in this publication is made to supplies that are subject to the GST or the HST. ...

NOTICE273 GST/HST Rulings Service - Eligibility of Tours under the Foreign Convention and Tour Incentive Program

NOTICE273 GST/HST Rulings Service- Eligibility of Tours under the Foreign Convention and Tour Incentive Program Notice to the reader Reference in this publication is made to supplies that are subject to the GST or the HST. ...

ARCHIVED - T4016 Exempt U.S. Organizations - Under Article XXI of the Canada - United States Tax Convention

Organizations- Under Article XXI of the Canada- United States Tax Convention We have archived this page and will not be updating it. ...

19 September 2007 GST/HST Interpretation 97506 - Foreign Convention and Tour Incentive Program

19 September 2007 GST/HST Interpretation 97506- Foreign Convention and Tour Incentive Program Unedited CRA Tags ETA 163(3) tour package; ETA 252.1 Please note that the following document, although correct at the time of issue, may not represent the current position of the Agency. / Veuillez prendre note que ce document, bien qu'exact au moment émis, peut ne pas représenter la position actuelle de l'Agence. ... We understand that after reviewing GST/HST Notice No. 221, Questions and Answers on the Cancellation of the Visitor Rebate Program and the Implementation of the New Foreign Convention and Tour Incentive Program (the Notice), you would like clarification on when itemization on an invoice is acceptable for a tour to be considered sold for an all-inclusive price and to qualify as an eligible tour package. ... Interpretation Given For the purposes of the GST/HST rebate for tour packages under the FCTIP, an eligible tour package must: • include either short-term and/or camping accommodation in Canada and at least one service, • be sold for an all-inclusive price, and • not include a convention facility or related convention supplies. ...

Exempt U.S. Organizations - Under Article XXI of the Canada - United States Tax Convention

In order for an IRA plan to qualify for purposes of a Letter of Exemption, the custodian/trust/individual must provide the CRA with the following information: The name of the beneficial owners of the IRAs The Tax Identification Number of the beneficial owners The addresses of the beneficial owners A notarized affidavit as to the country of residence of the holder of the IRAs and either a hard copy of the IRAs approved adoption agreement of an Individual Retirement Plan/Trust Agreement a hard copy of the custodian’s Individual Retirement Plan/Trust Agreement, and a hard copy of the fully completed IRS Form 5305 or 5305A (Name and Address) (Officer’s Name) International and Ottawa Tax Services Office Telephone: 1-855-284-5946 (Canada & USA) or: (613) 940-8499 Fax: (613) 941-6905 Attention: (Client’s Name) Date Dear Madam/Sir: Re: We are writing in response to your letter of (date), concerning application for exemption under Article XXI, Paragraph 1 of the Canada-United States Income Tax Convention (1980) (the Convention). We have reviewed your application and based on the information provided we are of the view that xxxxxxxxx as presently constituted, qualifies under Article XXI(1), of the Convention, for exemption from Canadian withholding tax on(type(s) of income) income received from Canadian sources. ... Pursuant to paragraph 4 of Article XXI of the Convention, this exemption does not apply to income earned in Canada by the organization from carrying on a trade or business, or to income from a “related person” other than a person referred to in paragraphs 1 or 2 of Article XXI of the Convention. ...

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