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For more information about rates of non-resident withholding tax for the various countries or regions that Canada has a tax treaty with, go to Non-resident tax calculator, see Information Circular IC76-12R8, Applicable rate of part XIII tax on amounts paid or credited to persons in countries with which Canada has a tax convention, or contact the CRA. ... If you received employment income from a Canadian resident for work you performed in another country or region in 2024 You have to report it on your return only if, under the terms of an agreement or convention between Canada and that country or region, the employment income is exempt from tax in that other country or region. ... Tax treaties Canada has tax conventions, agreements, and arrangements (commonly referred to as tax treaties) with many countries and regions. ...

You have to withhold income tax of 25% (or the percentage established under a tax convention or agreement) on amounts you paid or credited to non-residents. ... For more information, see Information Circular IC76-12R8, Applicable rate of part XIII tax on amounts paid or credited to persons in countries with which Canada has a tax convention. ... Guides T4012, T2 Corporation – Income Tax Guide T4013, T3 Trust Guide T4061, NR4 – Non-Resident Tax Withholding, Remitting and Reporting T4091, T5008 Guide- Return of Securities Transactions Income tax folios S3-F2-C1, Capital Dividends S5-F1-C1, Determining an Individual's Residence Status Information circulars IC07-1R1, Taxpayer Relief Provisions IC71-9R, Unclaimed Dividends IC76-12R8, Applicable rate of part XIII tax on amounts paid or credited to persons in countries with which Canada has a tax convention IC82-2R2, Social Insurance Number Legislation that Relates to the Preparation of Information Slips IC97-2R20, Customized Forms Interpretation bulletins IT-88R2, Stock Dividends IT-149R4, Winding-up Dividend IT-396R, Interest Income IT-448, Dispositions – Changes in Terms of Securities (and its Special Release) IT-531, Eligible Funeral Arrangements Appendix E – Income Tax Act references You may find these references for the following topics helpful when using this guide. ...

Requirements for Information Overview Sections 231.2 of the ITA and 289 of the ETA grant the Minister the power to require any person to provide any information or any document for any purpose related to the administration or enforcement of the ITA or Part IX of the ETA, a listed international agreement (including a Tax Information Exchange Agreement (TIEA) or the Multilateral Convention on Mutual Administrative Assistance in Tax Matters), or a tax treaty with another country. ... A Requirement for Information under sections 231.2 of the ITA or 289 of the ETA should be issued in the following three circumstances: information or documents held by a financial institution that relates to a taxpayer or person whose compliance is being verified information or documents requested on behalf of a foreign jurisdiction through a TIEA, a tax treaty, or the Multilateral Convention on Mutual Administrative Assistance in Tax Matters information or documents relating to unnamed person(s), whose compliance is being verified, that are required from any person Footnote 11 who has the information and judicial authorization pursuant to subsections 231.2(3) of the ITA or 289(3) of the ETA has been obtained Requirements for Information under sections 231.2 of the ITA and 289 of the ETA may be considered in other instances on a case-by-case basis after consultation with the respective program within HQ. ... Information requested on behalf of a foreign jurisdiction Specific taxpayer information may be requested by a foreign jurisdiction under a Tax Information Exchange Agreement, a tax treaty, or the Multilateral Convention on Mutual Administrative Assistance in Tax Matters under an Exchange of Information (EOI) provision, and other similar agreements. ...

This applies unless the amount relates to a period throughout which the individual was not resident in Canada, and is either: not attributable to performing duties or employment in Canada; or exempt from income tax in Canada by reason of a tax convention. ...

For the purposes of the OETC calculation, as described in ¶ 19, the adjusted income for the taxation year for an individual who is resident in Canada throughout the year is the amount, if any, by which the individual's income for the year exceeds the total of: (a) the amounts deducted in computing the individual's taxable income for the year under: paragraph 111(1)(b) in respect of net capital losses of other years that are being claimed in the current year; and section 110.6 in respect of the capital gains deduction; and (b) the amounts deductible (see note 1 below) in computing the individual's taxable income for the year under: paragraph 110(1)(d.2) equal to 1/2 (see note 2 below) of the amount included in income under paragraph 35(1)(d) in respect of a prospector's or grubstaker's shares, unless the amount included in income is exempt from tax in Canada by reason of one of Canada's tax treaties; paragraph 110(1)(d.3) equal to 1/2 (see note 2 below) of the amount included in calculating income under subsection 147(10.4) with respect to employer shares received as part of a withdrawal from a deferred profit sharing plan; paragraph 110(1)(f) which provides a deduction for, among other things, amounts included in income for social assistance payments and workers' compensation benefits, as well as for amounts that are required to be included in income but are exempt from tax in Canada because of a tax convention or treaty; paragraph 110(1)(g) for adult basic education tuition assistance received under certain programs, and paragraph 110(1)(j) for the amount of a benefit included in income as a result of an individual receiving a home relocation loan (as defined in subsection 248(1)) because of an employment relocation (also known as an employee home relocation loan). ...

Such payments attributable to services rendered in Canada will be taxed under Part I as income from employment as provided by subsection 2(3), paragraph 6(1)(g) and subparagraph 115(1)(a)(i) unless exempted by a tax convention. ...

GST/HST regulations SOR/2016-4, Various GST/HST Regulations, No. 7 (Newfoundland and Labrador – Rebate for Municipalities) GST/HST forms GST59, GST/HST Return for Imported Taxable Supplies, Qualifying Consideration, and Internal and External Charges GST489, Return for Self-Assessment of the Provincial Part of Harmonized Sales Tax (HST) GST494, Goods and Services Tax/Harmonized Sales Tax (GST/HST) Final Return for Selected Listed Financial Institutions GST498, GST/HST Rebate Application for Foreign Representatives, Diplomatic Missions, Consular Posts, International Organizations, Or Visiting Forces Units GST499-1, First Nations Tax (FNT) Schedule GST502, Election and Revocation of Election Between Auctioneer and Principal GST506, Election and Revocation of an Election Between Agent and Principal GST524, GST/HST New Residential Rental Property Rebate Application GST531, Return for Self-Assessment of the First Nations Goods and Services Tax (FNGST) RC1, Request for a Business Number RC1A, Business Number- GST/HST Account Information RC1C, Business Number- Import/Export Account Information RC79, Deposit Advice RC325, Address change request RC4607, GST/HST Pension Entity Rebate Application and Election RC7190-WS, GST190 Calculation Worksheet RC7207, GST/HST Rebate Application and Election for GST/HST and QST Purposes for Pension Entities that are Selected Listed Financial Institutions RC7207-1, QST Rebate Application and Election for Pension Entities that are Selected Listed Financial Institutions for GST/HST Purposes Only RC7294, GST/HST and QST Final Return for Selected Listed Financial Institutions RC7301, Request for a Business Number for Certain Selected Listed Financial Institutions RC7301A, Business Number- GST/HST Program Account Information and QST Registration for Selected Listed Financial Institutions GST/HST pamphlets and guides RC2, The Business Number and Your Canada Revenue Agency Program Accounts RC4022, General Information for GST/HST Registrants RC4027, Doing Business in Canada- GST/HST Information for Non-Residents RC4034, GST/HST Public Service Bodies' Rebate RC4036, GST/HST Information for the Travel and Convention Industry RC4049, GST/HST Information for Municipalities RC4058, Quick Method of Accounting for GST/HST RC4064, Disability-Related Information- 2015 RC4070, Information for Canadian Small Businesses RC4081, GST/HST Information for Non-Profit Organizations RC4231, GST/HST New Residential Rental Property Rebate GST/HST notices NOTICE290, Filing Deadline – Reminder to File Form RC4616 Before January 1, 2016 for Existing Section 156 Elections NOTICE291, Kahkewistahaw First Nation Implements the First Nations Goods and Services Tax NOTICE292, Proposed Public Service Bodies' Rebate for Municipalities in Newfoundland and Labrador- Questions and Answers GST/HST technical information bulletins B-032, Expenses Related to Pension Plans (revised) Excise duty forms L63, Licence and Registration Application Excise Act, 2001 Excise duty memoranda EDM3-1-2, Licensed Users All GST/HST, excise duty and excise taxes and special levies publications can be found on the CRA website at www.cra.gc.ca/gsthsttech, at www.cra.gc.ca/etsl and at www.cra.gc.ca/exciseduty. ...

The current version of IT-173 also provides further particulars on the mechanism as it pertains to paragraph 8 of Article XIII of the 1980 Canada-United States Income Tax Convention, which is a tax treaty provision prescribed by section 7400 of the Regulations. ...

Non-residents electing under section 217- If you are a former resident of Canada, you must report employment income from a Canadian resident for services performed outside Canada if, under a tax treaty or another agreement or convention, the income is exempt from tax in your new country of residence. ...

"); a federal or provincial government employee and you either lived in Canada just before being posted abroad or you received a representation allowance for 2003; a person working under a Canadian International Development Agency (CIDA) assistance program, if you were a resident of Canada at any time during the three-month period just before you began your duties abroad; a person who, under a tax treaty or another agreement or convention, is exempt from tax on 90% or more of your income from all sources in your new country of residence because of your relationship to a resident (including a deemed resident) of Canada; or a dependent child of one of the first four persons described above and your net income in 2003 was not more than $7,756. ...