Tax resources for the 2015 Pan Am and Parapan Am Games

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Tax resources for the 2015 Pan Am and Parapan Am Games


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This summer, Toronto, Canada, will host the 2015 Pan Am and Parapan Am Games.The Pan Am Games will take place from July 10 to 26, and the Parapan Am Games from August 7 to 15.

Are you a non-resident contractor, worker, athlete, media organization or volunteer participating in the Toronto 2015 Pan American Games or Parapan American Games?

Are you wondering about any tax obligations you may have to Canada as a consequence of your participation in the games?

The Canada Revenue Agency administers and enforces tax laws for the Government of Canada and for most provinces and territories. If you are a non-resident of Canada involved in any of the following activities, Canadian tax laws may apply to you:

  • Providing services in Canada;
  • Receiving payments from Canadian sources;
  • Carrying on a business in Canada;
  • Buying or selling property in Canada;
  • Employing workers or working as an employee in Canada.

Whether you are involved in the Games to do business, volunteer, or simply for pleasure, there may be tax implications. Here are some resources to help you understand your tax obligations.

For businesses

Business Registration Online

Information about registering your business for a Business Number, as well as for four program accounts:

  • corporation income tax;
  • goods and services tax/harmonized sales tax (GST/HST);
  • payroll; and
  • import-export.

Information about Goods and Services Tax/Harmonized Sales Tax (GST/HST)

General information about the GST/HST and other related topics

Businesses – International and non-resident taxes

Information on payments to non-residents and rendering services in Canada

NR4 Non-Resident Tax Withholding, Remitting, and Reporting

A guide explaining how and when to withhold non-resident tax, how to remit it, and how to file a return

Videos and recorded webinars

Helpful video resources on business-related topics

For individuals

Employee or Self-employed?

A guide to help you understand how to determine your employment status

Leaving or entering Canada and non-residents

Information on international and non-resident taxes

Tips and gratuities

Information on how to treat tips and gratuities for tax purposes

General

Forms and publications from the Canada Revenue Agency

More information for businesses

1-800-959-5525

More information for individuals

1-800-959-8281

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Date modified:
2015-05-22