Tax Issues

The Canada Revenue Agency (CRA) is committed to ensuring that individuals and businesses involved with the Vancouver 2010 Olympic and Paralympic Winter Games receive timely, accurate and accessible information to help them fulfill their obligations as taxpayers. Information is available for both residents of Canada and non-residents.

CRA collects taxes and helps Canada's taxpayers meet their tax responsibilities. Canada's tax laws apply to activities undertaken in connection with the 2010 Winter Games. Information has been developed to help individuals and businesses involved with the 2010 Winter Games fulfill their obligations as taxpayers.

Legislation has been enacted that provides certain tax relief in order to facilitate the 2010 Winter Games. See subsections 115(2.3), 153(1), and 212(17.1) of the Income Tax Act.