DT4603 - Particular agreements: Canada: Admissible & Inadmissible Taxes
a) Admissible for credit under the agreement
Income taxes imposed by the Government of Canada.
Tobacco Manufacturers' Surtax.
b) Admissible for unilateral relief
The following taxes levied by the Canadian provinces are
admissible for unilateral relief
Alberta -
freehold mineral rights tax,provincial income tax.
British Columbia -
provincial income tax,
mining tax,
logging tax,
mineral resources tax (replaced from 1 January 1990: see
DT2100, last sub-para).
Manitoba -
provincial income tax including the additional hospital
services tax.
New Brunswick -
provincial income tax,
mining tax.
Newfoundland -
provincial income tax,
mining tax.
Nova Scotia -
provincial income tax,
mining tax.
Ontario -
provincial corporation tax on company profits,
provincial income tax,
mining tax,
corporate minimum tax (All claims for credit for this tax
must be submitted to Tax Treaty Team.
Prince Edward Island -
provincial income tax.
Quebec -
provincial corporation tax on company profits,
provincial income tax on individuals,
mining tax,
logging tax.
Saskatchewan -
provincial income tax,
mining royalty tax.
c) Inadmissible
Federal taxes -
taxes on capital,
large corporations tax (Federal) and any other taxes on
capital,
place of business taxes,
petroleum and gas revenue tax,
taxes based on a percentage of premiums received by insurance
companies.
Alberta -
oil and gas conservation tax.
