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Archived CRA website

ARCHIVED - Electing under section 216.1

Generally, the non-resident withholding tax is considered your final tax obligation to Canada on that income. ... If you send us your return after the due date, your election will not be considered valid. The 23% non-resident withholding tax will be considered the final tax obligation to Canada on that income. ...
Archived CRA website

ARCHIVED - General Guide for Non-Residents - 2014 - Electing under section 216.1

Generally, the non-resident withholding tax is considered your final tax obligation to Canada on that income. ... If you send us your return after the due date, your election will not be considered valid. The 23% non-resident withholding tax will be considered the final tax obligation to Canada on that income. ...
Archived CRA website

ARCHIVED - General Guide for Non-Residents - 2015 - Electing under section 216.1

Generally, the non-resident withholding tax is considered your final tax obligation to Canada on that income. ... If you send us your return after the due date, your election will not be considered valid. The 23% non-resident withholding tax will be considered the final tax obligation to Canada on that income. ...
Archived CRA website

ARCHIVED - General Guide for Non-Residents - 2014 - Electing under section 216.1

Generally, the non-resident withholding tax is considered your final tax obligation to Canada on that income. ... If you send us your return after the due date, your election will not be considered valid. The 23% non-resident withholding tax will be considered the final tax obligation to Canada on that income. ...
Archived CRA website

ARCHIVED - Electing under section 216.1

Generally, the non-resident withholding tax is considered your final tax obligation to Canada on that income. ... If you send us your return after the due date, your election will not be considered valid. The 23% non-resident withholding tax will be considered the final tax obligation to Canada on that income. ...
Archived CRA website

ARCHIVED - Electing under section 216.1

Generally, the non-resident withholding tax is considered your final tax obligation to Canada on that income. ... If you send us your return after the due date, your election will not be considered valid. The 23% non-resident withholding tax will be considered the final tax obligation to Canada on that income. ...
Archived CRA website

ARCHIVED - General Guide for Non-Residents - 2016 - Electing under section 216.1

Generally, the non-resident withholding tax is considered your final tax obligation to Canada on that income. ... If you send us your return after the due date, your election will not be considered valid. The 23% non-resident withholding tax will be considered the final tax obligation to Canada on that income. ...
Archived CRA website

ARCHIVED - General Guide for Non-Residents - 2013 - Electing under section 216.1

Generally, the non-resident withholding tax is considered your final tax obligation to Canada on that income. ... If you send us your return after the due date, your election will not be considered valid. The 23% non-resident withholding tax will be considered the final tax obligation to Canada on that income. ...
Archived CRA website

ARCHIVED - Electing under section 216.1

Generally, the non-resident withholding tax is considered your final tax obligation to Canada on that income. ... If you send the CRA your return after the due date, your election will not be considered valid. The 23% non-resident withholding tax will be considered the final tax obligation to Canada on that income. ...
Current CRA website

Film and Media Tax Credits

Salaries and remuneration paid to non-residents, and individuals who are considered residents of another country under the terms of a tax treaty between Canada and that country, do not qualify. ... In such cases, and if there is a tax treaty between Canada and the other country, individuals will be considered residents where they have the strongest social and economic ties. ... An individual who is considered a resident of both Canada and the U.S. will be considered a resident for tax purposes in the country in which they have established the strongest ties. ...

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