Regulation 202(1)
Administrative Policy
6 October 2017 APFF Roundtable Q. 8, 2017-0719491C6 F - Production of NR4 forms
Is the filing of an NR4 required where an amount is credited to a non-resident which is not subject to Part XIII tax, e.g., interest paid to an...
26 April 2017 IFA Roundtable Q. 8, 2017-0691141C6 - NR4 Reporting for non-taxable amount
Is an NR4 information return required for amounts paid by a resident to a non-resident person even where there is no required Part XIII...
Regulation 202(1)(a)
Administrative Policy
8 July 2015 External T.I. 2011-0402791E5 - Reporting of cost reimbursements to a non-resident
Canco pays management or administration fees (“Reimbursement Payment”) to its foreign parent ("Forco") as a reimbursement of expenses incurred...
Paragraph 202(1)(b)
Administrative Policy
11 October 2013 Roundtable, 2013-0493701C6 F - Amount paid or credited - Reg. 202
Are amounts within Reg. 202 those received by the non-resident on a cash basis or accrual basis? For example, would only interest paid, or...
Regulation 202(1)(c)
Administrative Policy
22 December 2016 External T.I. 2015-0608201E5 F - Capital distribution from trust & NR4
Does Reg. 202(1) require a Canadian-resident trust to report a capital distribution to a non-resident capital beneficiary? CRA...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 212 - Subsection 212(11) | capital distributions other than of capital dividends not subject to Part XIII tax | 59 |