Are there any incentives for persons returning to live permanently in Trinidad and Tobago?

In 1994, Government, in an attempt to encourage nationals to return home, took a decision to grant tax concessions on a motor vehicles and household effects imported by such persons.

The following is a summary of benefits to which a returning national is entitled.

MOTOR VEHICLES

(A) Requirements

In order to qualify for any relief of taxes, the person must satisfy all the following conditions:

(B) Relief from Customs Duty

Customs duty is normally payable at the following rates:

• Vehicles with an engine size not exceeding 1599 cubic capacity (cc)- 20%
• Vehicles with an engine size exceeding 1599 cc but not exceeding 2000 cc - 25%
• Vehicles with an engine size exceeding 2000 cc - 30%

Customs duty is based on the Cost, Insurance and Freight (C.I.F.) Value of the Vehicle.

A returning national can benefit from the relief of Customs duty at the following rates:-

• where s/he is the registered owner of the vehicle for more than six months but not more than one (1) year, 25% of the duty payable. In other words the importer pays 75% of the duty payable.
• where s/he is the registered owner of the vehicle for more than one (1) year but not more than two (2) years, 50% relief of the duty payable
• where s/he is the registered owner of the vehicle for more than two (2) years, 90% relief of the duty payable. In other words, the importer pays 10% of the duty payable.

(C) Relief from Value Added Tax (VAT)

Value Added Tax is payable at a rate of 15%. It is calculated in the following manner:

15% of the C.I.F. Value + Customs Duty = VAT Payable

There is no relief from the payment of VAT in respect of a motor vehicle imported by a returning national.

(D) Relief from Motor Vehicle Tax

Motor Vehicle Tax is normally payable at the following rates:

• engine size not exceeding 1599 cc Free
• engine size exceeding 1599 cc but not exceeding 1799 cc – $ 4.00 per cc
• engine size exceeding 1799 cc but not exceeding 1999 cc – $ 8.00 per cc
• engine size exceeding 1999 cc but not exceeding 2499 cc – $21.00 per cc
• engine size exceeding 2499 cc but not exceeding 2999 cc – $25.00 per cc
• engine size exceeding 2999 cc but not exceeding 3499 cc – $30.00 per cc
• engine size exceeding 3499 cc – $45.00 per cc

However, a returning national may be granted relief from the payment of Motor Vehicle Tax at identical rates in the case of Customs duty as specified in (b), (aa), (bb) and (cc) above.

HOUSEHOLD EFFECTS

Household Effects – Categories

There are two categories of household effects:-

Relief from duties and taxes

Once the returning national meets the requirements in respect of household effects which have been in his use and possession for less than one (1) year, no Customs duty or VAT is payable on the first $100,000.00 TT. The returning national only pays a Special Tax of 10% of the C.I.F. Value. No other taxes are payable. In amounts exceeding the $100,000.00 TT, each item would attract the respective rate of Customs Duty and VAT.

Definition

The item "household effects" shall include such items as air conditioning units, bedding, carpets, clocks, crockery, glassware, cutlery, electrical fans, furniture, record players, household electrical appliances, irons, kitchen and other domestic utensils, lamps, lanterns, household linen, perambulators, pianos, pictures, sewing machines, silver and plated ware, stoves and electrical cooking and heating apparatus, tape recorders, computers and computer hardware, diskettes and other like items.

However, it excludes motor vehicles, building materials, power tools and foodstuffs.

Computer Hardware and Software

Computer hardware (i.e. hard drives, monitors, printers and other peripherals) and software (i.e. diskettes and software on diskettes and Cd Roms) may enter Trinidad and Tobago without the payment of duty.

Procedure

In order to benefit from the tax concessions the returning national must:-

• provide proof of residence abroad, e.g. passport, employment records
• provide proof of ownership of vehicle, e.g. registration certificate
• provide an affidavit sworn before a local Commissioner
• present two (2) passport-size pictures
• present a Customs declaration form (Customs entry) in person and attest that a licensed Customs broker prepare the Customs entry

After the Customs official accepts the Customs entry, Customs duty, VAT and Special Tax (Household effects) are payable to the Customs and Excise Division. Motor Vehicle Tax is payable to the Board of Inland Revenue (Miscellaneous Taxes Section).

***WARNING: Heavy penalties are imposed for false declarations***

Summary

The above generally describes the tax concessions from which a returning national may benefit, and are provided for general information. However, discussion in this article must not be substituted for law.

What are the dates of Trinidad and Tobago Public Holidays?

Trinidad and Tobago observes fourteen (14) Public Holidays each year. Carnival Monday and Tuesday are not public holidays. Where the public holiday is a religious observance, the date is selected to suit that particular religious calendar. For example, the Christian observance of Good Friday, the Muslim festival of Eid-ul-Fitr and the Hindu Festival of Divali are changeable.

Public Holidays to be observed in Trinidad and Tobago in 2008

New Year’s Day - January 1, 2008 - Tuesday

Good Friday – March 21, 2008 – Friday

Easter Monday – March 24, 2008 – Monday

Spiritual Baptist Liberation Day - March 30, 2008 – Sunday

Corpus Christi – May 22, 2008 – Thursday

Indian Arrival Day – May 30, 2008 – Friday

Labour Day – June 19, 2008 – Thursday

Emancipation Day – August 1, 2008 – Friday

Independence Day – August 31, 2008 – Sunday

Republic Day – September 24, 2008 – Wednesday

Christmas Day – December 25, 2008 – Thursday

Boxing Day – December 26, 2008 – Friday

Eid-ul-Fitr – To Be Declared

Divali – To Be Declared

Carnival will be celebrated on Monday 04th and Tuesday 05th February 2008.. These are not public holidays. The dates for the Muslim festival Eid-ul-Fitr and the Hindu festival Divali are determined and announced just prior to their observance each year.

Where the public holiday is a religious observance, the date is selected to suit that particular religious calendar. For example, Good Friday, Easter Monday, Eid-ul-Fitr and Divali are changeable.

NB: When a public holiday falls on a Sunday, the holiday will be observed on the Monday following immediately. When two public holidays fall on the same date the following date is also given as a public holiday.

Can I bring my cat or dog to Trinidad and Tobago?

All animals and animal products enteringTrinidad and Tobago must do so under the conditions of an import permit, which must be applied for well in advance of travel to Trinidad and Tobago.  Persons should be aware that it might take several months for pets to qualify for entry into Trinidad and Tobago.

There are three categories of entry for dogs and cats into Trinidad and Tobago:.

1.      Direct entry without quarantine;

2.      Entry with 6 months quarantine;

3.      Entry with at least 1 month quarantine

For further information on the regime for the importation of pets and other animals into

Trinidad and Tobago click here:

What do the emblems on the Trinidad and Tobago coat of arms represent?

The Coat of Arms incorporates important historical and indigenous elements of Trinidad and Tobago in a design approved by the College of Arms.

The elements of this emblem are: the Shield, the Helm of special design, the Mantle, which covers the Helm, the Wreath to hold the Mantle in place, the Crest, the Supporters and the Motto.

At the top is the Crest – a ship’s wheel in gold in front of a fruited coconut palm. This palm had always been the central figure on the Great Seals of British Colonial Tobago. Beneath the wheel is the wreath, which holds the mantle in place.

The Helm is a gold helmet, facing front, which represents the Queen. The devices on the Shield are the humming birds. The three gold ships represent the Trinity; the discovery of the islands, the three ships of Columbus; the sea that brought our people together; the commerce and wealth of the country. The National Flag’s colours can also be found repeated on the Shield.

The Supporters are a Scarlet Ibis for Trinidad on the left and a Cocrico for Tobago on the right. Both are shown in their natural colours. The Three Peaks may have been chosen to commemorate Columbus’s decision to name Trinidad after the Blessed Trinity or the same three peaks called the "Three Sisters" which a sailor on Columbus’s ship saw rising from the south of the island.

Inscribed on the motto scroll are the words: "Together weaspire; together we achieve".

What do the colours of the national flag of Trinidad and Tobago represent?

The national flag of the Republic of Trinidad and Tobago is predominantly red with a black strip with a white-edged black diagonal band from the upper hoist side to the lower fly side.

The national flag was designed by the Independence Committee and selected to be used as the National Flag in 1962.

Red is the colour most expressive of our country, it represents the vitality of the land and its people, it is the warmth and energy of the sun, the courage and friendliness of the people.

White is the sea by which these lands are bound; the cradle of our heritage; the purity of our aspirations and the equality of all men under the sun.

The Black represents for us the dedication of the people joined together by one strong bond. It is the colour of strength, of unity, of purpose and of the wealth of the land.

The colours chosen represent the elements Earth, Water and Fire which encompass our past, present and future and inspire us as one united, vital, free and dedicated people.

The Trinidad and Tobago flag can be purchased at the following addresses:

Rugs Flags and Arts Supplies
Elmvale Shopping Centre
1910 St Laurent Blvd
OTTAWA ON. K1G 1A4
Telephone: (613) 738-0037

(For large indoor flags measuring 5 feet by 3 feet)
World of Flags
45 Spencer Road
OTTAWA ON. K1Y 4P2
(For small flags - 6" x 4" and larger official sized flags)
Telephone: (613) 729-0356

What type of electoral system does Trinidad and Tobago have?

Under the Constitution of Trinidad and Tobago Act of 1976, Trinidad and Tobago is a democratic Republic within the Commonwealth with its own President as titular Head of State and Commander-in-Chief of the armed forces. Between 31 August 1962 when Trinidad and Tobago obtained its independence from Great Britain, and 24, September 1976 when the Republican constitution was enacted, the Head of State was her Majesty the Queen of England who was represented by a Governor – General.

The Parliament consists of a Bicameral Legislature composed of an Upper House - the Senate, and a Lower House - the House of Representatives organised according to the Westminister or first past the post system. The Senate consists of 31 appointed members, 16 being appointed by the President on the advice of the Prime Minister, 6 on the advice of the Leader of the Opposition and 9 at the discretion of the President. The House of Representatives consists of 41 (39 for Trinidad and 2 for Tobago) members elected by the citizens at the General Elections held every 5 years or less and a Speaker who is elected from either within or outside the House of Representatives. An Electoral College comprising all members of the Senate and the House of Representatives voting by secret ballot elects the President.

Executive power is vested in the Prime Minister, the leader of the majority side in the House of Representatives, who is appointed by the President, and the Cabinet.

Do I need to take out medical insurance when I go to Trinidad and Tobago?

Visitors to Trinidad and Tobago must pay their own medical and associated costs, unless they are the victim of an accident.

Trinidad and Tobago’s universal health coverage system provides 24-hour, basic and emergency health coverage to all nationals and visitors to Trinidad and Tobago who are injured as the result of an accident, medical misadventure or certain types of behaviour for which criminal charges could be laid. The public health system is buttressed by a number of smaller private health institutions, which provide a variety of basic and advanced health care services on a “pay as you go basis” for private medical insurance subscribers.

As such, visitors to Trinidad and Tobago may wish to consider taking out, travel and medical insurance to ensure that all costs associated with injury, medical treatment or other losses associated with an unforeseen injury (For example, loss of money if you have to cut your visit short, or income replacement if you are unable to return to paid employment as a result of your accident) can be adequately met.

Am I entitled to a Trinidad & Tobago/Canada pension?

An Agreement on Social Security between Trinidad and Tobago and Canada was signed on 9 April 1997 and came into force on 1 July 1999.

This Agreement co-ordinates the operation of the Canadian and Trinidad and Tobago programmes which protect individuals in the event of old age, retirement, disability or death. It has two basic objectives:

The Canadian benefits included in the Agreement are those paid under the Old Age Security program and the Canada Pension Plan.

The Trinidad and Tobago benefits included in the Agreement are the super-annuation, invalids, widows and orphans, and domestic purposes benefits paid to widowers and orphans benefits payable under the Trinidad & Tobago National Insurance scheme.

If you need more information about the Agreement and assistance in applying for any of the Canadian or Trinidad and Tobago benefits, please call a Human Resources Development Canada office at 1-800-277-9914 (Canada and U.S. - English). Alternately, you may address inquiries to:

International Operations
Income Security Programs Branch
Human Resources Development Canada
OTTAWA ON. K1A OL4

Telephone:
(613) 957-1954

Fax:
(613) 952-8901

How does the Trinidad and Tobago tax system work?

All employees, sole traders, partnerships and companies are legally obligated to register for a Board of Inland     Revenue (BIR) file number to be used in payment of taxes and filing of returns. This number must be quoted on all correspondence to the Board of Inland Revenue. A Pay as you Earn (PAYE) number must be obtained by all companies and sole traders who hire employees. The PAYE number is used to remit taxes withheld from employees’ earnings in accordance with the PAYE System. These numbers must be utilised for the duration of the life of the individual or company.

Canada and Trinidad and Tobago have concluded a Double Taxation Treaty. Under this agreement, the salaries of non-residents earned in Trinidad and Tobago, while attracting P.A.Y.E. tax, may be exempt under restricted provisions in the Treaty.

For further information contact

In Trinidad and Tobago

Inland Revenue Department
St Vincent St.
Port of Spain
Republic of Trinidad and Tobago

(868)-623-1211/4

In Canada

International Tax Centre
Trinidad House
2204 Walkley Rd
Ottawa, Ontario
K1A 1A8

(800) 267-5177

Can I work in Trinidad and Tobago?

A non - national may enter Trinidad & Tobago without a work permit to engage in a legitimate profession, trade or occupation for a single period not exceeding thirty (30) days in every twelve consecutive months. Entry is on the basis of a "certificate" stamped in the passport allowing entry for a specified period.

If a person wishes to stay in Trinidad for a period exceeding thirty (30) days to engage in a legitimate profession, then s/he must obtain a work permit, which must be sought by the prospective employer on the non-nationals behalf, which is issued for a fixed period.

Generally, work permits will not be granted to non-residents unless there are no locals who are capable of filling the specified post. Work permits are issued for a specific time frame during which it is expected that a local resident will be trained to assume the post held by a foreign employee. For further information, please contact the High Commission or Consulate General.

Trinidad and Tobago citizens in Canada can fill out the High Commission's registration form online

Can I get a representative of the High Commission/Consulate General to witness a legal document?

Diplomatic and Consular Staff at the High Commission and the Consulate General are able to witness Affidavits, Affirmations, Statutory Declarations and other documents for use under Trinidad and Tobago law. There are varying fees for this service.

In addition to High Commission/Consulate General Diplomatic/Consular staff, the following persons may take statutory declarations in Canada for use in Trinidad and Tobago:

• Judges
• Commissioner of Oaths
• Notaries Public
• Justices of the Peace
• Persons authorised by Canadian law to administer oaths for the purpose of judicial proceedings

In cases where there is any doubt over the form or stature of the witnessing required, this should be checked with the High Commission/Consulate General.

How do I register for Trinidad and Tobago citizenship?

A child born outside of Trinidad and Tobago after 1st August, 1976 becomes a Trinidad and Tobago citizen if at birth, either parent is a Trinidad and Tobago citizen otherwise than by descent.

A person born (out of wedlock) outside of Trinidad and Tobago after 30th August, 1962 whose mother was a Trinidad and Tobago citizen otherwise than by descent shall become a Trinidad and Tobago citizen.

A person being a former citizen of Trinidad and Tobago by birth/descent, having voluntarily acquired the citizenship of another country after 29 July, 1988 does not lose his Trinidad and Tobago citizenship. If he becomes a citizen of another country before 29 July, 1988 voluntarily, he has to apply to have his Trinidad and Tobago citizenship restored.

If you would like to receive an application form or further information on this subject please send an explanatory letter, together with a self addressed stamped envelope to the Consul, at the Consulate General, Toronto. Please indicate the applicant’s date of birth and relationship to parent through which citizenship is being claimed.

How can I restore my Trinidad and Tobago citizenship?

A former citizen of Trinidad and Tobago by birth or by descent having renounced citizenship of Trinidad and Tobago in order to acquire citizenship of another country may make an application to have citizenship restored to him/her.

The Minister of National Security shall by the issuance of a certificate of restoration of citizenship restore citizenship to the former citizen.

A citizen of Trinidad and Tobago by birth or by descent who acquires citizenship of another country after July 29 1988, shall not lose his/her citizenship of Trinidad and Tobago.

The Child of a former citizen, whose citizenship is restored, automatically acquires citizenship by descent. No separate application or action is required in respect of the child.

Citizenship is restored retroactively to the date of renouncement.

Procedures for applying

1. The applicant must provide:

i. Three (3) completed copies of Form 16

ii. Four (4) identical passport size photographs

iii. A Police Certificate of Character

iv. Completed Medical Forms 40 and 40 (a)

v. Original Trinidad and Tobago birth certificate (when birth certificates are used Affidavits will be required for clarification if needed fo the names of the birth certificates). A marriage certificate will be required for the verification of the change of name from one’s maiden name to the married surname.

vi. Evidence of the date of acquisition of citizenship of the country of present nationality (Original must be seen).

2. The application forms and one photograph must be NOTARIZED.

3. Canadian passport (if available)

4. The sum of $15.00 (2000 fee schedule) must be paid on submission of the application form.

5. The balance of $153.00 (2000 fee schedule) must be paid on the collection of the Certificate of Restoration of Citizenship.

All restoration of citizenship applications should be forwarded to the Consulate General in Toronto for processing. Application forms maybe obtained from any Trinidad and Tobago mission/office in Canada.

Are there any incentives for persons returning to live permanently in Trinidad and Tobago?

In 1994, Government, in an attempt to encourage nationals to return home, took a decision to grant tax concessions on a motor vehicles and household effects imported by such persons.

The following is a summary of benefits to which a returning national is entitled.

MOTOR VEHICLES

(A) Requirements

In order to qualify for any relief of taxes, the person must satisfy all the following conditions:

(B) Relief from Customs Duty

Customs duty is normally payable at the following rates:

• Vehicles with an engine size not exceeding 1599 cubic capacity (cc)- 20%
• Vehicles with an engine size exceeding 1599 cc but not exceeding 2000 cc - 25%
• Vehicles with an engine size exceeding 2000 cc - 30%

Customs duty is based on the Cost, Insurance and Freight (C.I.F.) Value of the Vehicle.

A returning national can benefit from the relief of Customs duty at the following rates:-

• where s/he is the registered owner of the vehicle for more than six months but not more than one (1) year, 25% of the duty payable. In other words the importer pays 75% of the duty payable.
• where s/he is the registered owner of the vehicle for more than one (1) year but not more than two (2) years, 50% relief of the duty payable
• where s/he is the registered owner of the vehicle for more than two (2) years, 90% relief of the duty payable. In other words, the importer pays 10% of the duty payable.

(C) Relief from Value Added Tax (VAT)

Value Added Tax is payable at a rate of 15%. It is calculated in the following manner:

15% of the C.I.F. Value + Customs Duty = VAT Payable

There is no relief from the payment of VAT in respect of a motor vehicle imported by a returning national.

(D) Relief from Motor Vehicle Tax

Motor Vehicle Tax is normally payable at the following rates:

• engine size not exceeding 1599 cc Free
• engine size exceeding 1599 cc but not exceeding 1799 cc – $ 4.00 per cc
• engine size exceeding 1799 cc but not exceeding 1999 cc – $ 8.00 per cc
• engine size exceeding 1999 cc but not exceeding 2499 cc – $21.00 per cc
• engine size exceeding 2499 cc but not exceeding 2999 cc – $25.00 per cc
• engine size exceeding 2999 cc but not exceeding 3499 cc – $30.00 per cc
• engine size exceeding 3499 cc – $45.00 per cc

However, a returning national may be granted relief from the payment of Motor Vehicle Tax at identical rates in the case of Customs duty as specified in (b), (aa), (bb) and (cc) above.

HOUSEHOLD EFFECTS

Household Effects – Categories

There are two categories of household effects:-

Relief from duties and taxes

Once the returning national meets the requirements in respect of household effects which have been in his use and possession for less than one (1) year, no Customs duty or VAT is payable on the first $100,000.00 TT. The returning national only pays a Special Tax of 10% of the C.I.F. Value. No other taxes are payable. In amounts exceeding the $100,000.00 TT, each item would attract the respective rate of Customs Duty and VAT.

Definition

The item "household effects" shall include such items as air conditioning units, bedding, carpets, clocks, crockery, glassware, cutlery, electrical fans, furniture, record players, household electrical appliances, irons, kitchen and other domestic utensils, lamps, lanterns, household linen, perambulators, pianos, pictures, sewing machines, silver and plated ware, stoves and electrical cooking and heating apparatus, tape recorders, computers and computer hardware, diskettes and other like items.

However, it excludes motor vehicles, building materials, power tools and foodstuffs.

Computer Hardware and Software

Computer hardware (i.e. hard drives, monitors, printers and other peripherals) and software (i.e. diskettes and software on diskettes and Cd Roms) may enter Trinidad and Tobago without the payment of duty.

Procedure

In order to benefit from the tax concessions the returning national must:-

• provide proof of residence abroad, e.g. passport, employment records
• provide proof of ownership of vehicle, e.g. registration certificate
• provide an affidavit sworn before a local Commissioner
• present two (2) passport-size pictures
• present a Customs declaration form (Customs entry) in person and attest that a licensed Customs broker prepare the Customs entry

After the Customs official accepts the Customs entry, Customs duty, VAT and Special Tax (Household effects) are payable to the Customs and Excise Division. Motor Vehicle Tax is payable to the Board of Inland Revenue (Miscellaneous Taxes Section).

***WARNING: Heavy penalties are imposed for false declarations***

Summary

The above generally describes the tax concessions from which a returning national may benefit, and are provided for general information. However, discussion in this article must not be substituted for law.

Where can I find more information on Trinidad and Tobago?

Comprehensive and useful information on a wide range of topics for nationals and non-nationals alike is provided at the Official Website of the Government of the Republic of Trinidad and Tobago

Consular Assistance

The Trinidad and Tobago High Commission in Ottawa and the Trinidad and Tobago Consulate General in Toronto are able to provide assistance and guidance to Trinidad and Tobago citizens in distress, who have been involved in a serious accident, have been hospitalized, arrested or detained, or have lost a passport). Serious cases of distress are handled in accordance with specific guidelines. Trinidad and Tobago citizens who find themselves in distress are urged to call the High Commission or the Consulate General in Toronto to discuss the specifics of their individual circumstances and agree on a course of action within given parameters. The above-named Offices may be contacted through the following numbers:

• Trinidad & Tobago High Commission, Ottawa
  Monday-Friday 9:00 - 4:30
  (613) 232-2418/9  press 0 for immediate assistance.
• After Hours:
  232-2418/9. Please leave a message after the tone and your call will be returned as soon as possible.

• Trinidad & Tobago Consulate General, Toronto
  Monday - Friday 9:00 - 4:30
  (416) 495-9442/3
  After Hours:
  (416) 495-9442/3. Please leave a message after the tone and your call will be returned as soon as possible.

How we can help you?

Staff at the High Commission and Consulate General may be of assistance if you get into difficulties while in Canada. Within certain limitations we can:

• give you guidance when in trouble with the primary aim of giving a proper orientation.
• help arrange for the issue of an emergency or replacement passport if considered necessary.
• help you to contact relatives or friends in Trinidad and Tobago to arrange a money transfer, if you get into financial difficulties.
• provide you with a * list of English speaking lawyers in the case of detention or arrest.
• provide you with a * list of undertakers in the case of the death of a loved one, and assist you to contact family and friends.

*The provision of this list shall not constitute a recommendation or guarantee of the service provided, and neither the High Commission nor the Consulate General shall be liable for any action arising from the provision of service by persons or entities therein listed.

There are limitations to what we can do however. For instance we cannot:

• pay your hotel, travel or other bills, bail or medical expenses.
• help you with arrangements which would normally be handled by local entities, e.g. banks, lawyers, travel agents, undertakers.
• give you legal advice or get you out of prison.
• assure you of prison or hospital conditions better than that accorded a citizen or legal resident.
• give you a loan, other than in a real emergency and only after the deposit of equivalent funds into the Treasury by family or friends in Trinidad and Tobago..
• trace missing persons or investigate a crime. These are police matters.
• operate a personal mail service for you.