Businesses – International and non-resident taxes

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http://www.cra-arc.gc.ca/tx/nnrsdnts/bsnss/menu-eng.html

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Businesses – International and non-resident taxes

This is information for businesses. Were you looking for Individuals – Leaving or entering Canada and non-residents?

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Topics

Topics that apply to individuals and businesses

  • Rental income and non-resident tax
    Non-residents who receive rental income from Canada, electing to file a tax return under Section 216 of the Income Tax Act
  • Non-resident's investments in Canadian mutual funds
    Non-resident's investments in Canadian mutual funds, withholding tax, reporting requirements and electing to file a Part XIII.2 tax return
  • Disposing of or acquiring certain Canadian property
    Procedures to follow when you are selling, transferring or acquiring certain Canadian property.
  • Tax treaties
    Canada's tax agreements with other countries, including the status of negotiations, and important notices
  • Foreign reporting
    Foreign reporting, penalties, forms, and information returns
  • Foreign spin-offs
    Canadian resident shareholders of foreign corporations can make a special election in respect of certain eligible distributions of spin-off shares. This election is available for qualifying shareholders who are individuals, trusts, and corporations.
  • Tax havens
    Publication intended to inform Canadians about the risks and consequences of using bank secrecy jurisdictions, commonly known as tax havens.
  • Transfer pricing
    International transfer pricing including Pacific Association of Tax Administration (PATA), advance pricing arrangements, and transfer pricing memoranda
  • Trusts – Residency and contact us information

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Date modified:
2016-12-15

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