Regulation 805 - Other Non-Resident Persons

Cases

Gupta v. The Queen, 2000 DTC 6326 (FCA)

Rental income received by the taxpayer from a house represented income from property rather than income from a business.

The Queen v. Canada Southern Railway Co., 86 DTC 6097, [1986] 1 CTC 284 (FCA)

Dividends that the taxpayer paid to a US shareholder (“Penn Central”) were, as an historical matter, in lieu of amounts that Penn Central...

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Words and Phrases
income from property

Twentieth Century Fox Film Corp. v. The Queen, 85 DTC 5513, [1985] 2 CTC 328 (FCTD)

The taxpayer was a Delaware corporation which produced and distributed films, TV programs and music. The Canadian distribution was handled by...

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Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 115 - Subsection 115(1) - Paragraph 115(1)(a) - Subparagraph 115(1)(a)(ii) business conducted through agent/film distribution in Canada (without production) was Cdn business 188
Tax Topics - Income Tax Regulations - Regulation 802 178

See Also

Arbutus Gardens Apartments Corp. v. The Queen, 98 DTC 1795, [1998] 3 CTC 2972 (TCC)

A limited partnership having non-resident limited partners was found to be carrying on business for purposes of s. 2(3) of the Act and Regulation...

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Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 2 - Subsection 2(3) - Paragraph 2(3)(b) apartment complex requiring 5 managers was business 134

Administrative Policy

23 January 2015 External T.I. 2013-0509771E5 - Oil & gas payments made to U.S. resident

Mr. A, a U.S. resident, grants the right to drill for or take the oil & gas from his Canadian freehold property to a Canadian company, in...

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Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 115 - Subsection 115(1) - Paragraph 115(1)(a) - Subparagraph 115(1)(a)(iii.1) negative CCDE pool for non-resident individual 176
Tax Topics - Income Tax Act - Section 66.4 - Subsection 66.4(5) - F FMV addition and subtraction where drilling rights are granted for royalty 143
Tax Topics - Treaties - Income Tax Conventions - Article 12 non-application of Art. 12 of US Treaty to resource royalties 142
Tax Topics - Treaties - Income Tax Conventions - Article 6 negative CCDE gain from grant of oil and gas royalty not exempt under US Treaty 180

14 July 1994 Internal T.I. 9407377 - NON-RESIDENT PARTNER & 216 ELECTION (7558-3)

If a partnership is determined to be carrying on business in Canada, there will be no Part XIII tax liability in respect of rent paid to the...

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93 C.P.T.J. - Q.27

Where a non-resident has working interests in oil and gas wells which represent permanent establishments in Canada through which it carries on...

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Articles

Michel Ranger, Rhonda Rudick, "Federal and Provincial Tax Considerations Relating to Non-Resident Investment in Canadian Real Estate", 2019 Conference Report (Canadian Tax Foundation), 32:1 – 39

Factual distinction between business and property income for corporation (p. 32:4)

In the case of a corporation whose sole activity is the...

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Ian V. MacInnis, "Potential Double Taxation of Rental Income to Non-Residents?", CCH Tax Topics, No. 1965, 5 November 2009, p. 1.

Scheuermann, "Income and Commodity Tax Aspects of Acquiring and Exploiting Technology", 1991 Conference Report, c. 45.

Discussion of the potential for double taxation where the non-resident does not have a permanent establishment in Canada, of the interplay with...

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Walker, "Effect of Recent Amendments to Regulation 805 on Non-Residents Earning Passive Income in Canada", Canadian Current Tax, November, 1989

Discussion of potential double taxation problem.

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