Businesses – International and non-resident taxes
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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.
- Transfer pricing
International transfer pricing including Pacific Association of Tax Administration (PATA), advance pricing arrangements, and transfer pricing memoranda.
- Country by Country Reporting
Information exchanges with our global partners on revenue, tax and profit data of large multinational enterprises.
- Trusts – Residency and contact us information
Find out about the residency status of a trust and how to contact us for more information.
Topics for payers
- Payments to non-residents
Making or crediting payments to non-residents on non-resident tax withholding, remitting deductions and reporting.
- Form NR5 – 5-year Administrative Policy
Generally, Form NR5 only has to be filed once every five years.
- Rendering services in Canada
Payers, including a non-resident payer, making a payment of fees, commissions, or other amounts to a non-resident person for services provided in Canada must withhold and remit an amount.
Calculators and tools
Forms and publications
- Business – includes payroll, GST/HST, business account registration, income taxes
- Make a payment to the Canada Revenue Agency
- Filing information returns electronically
- Foreign Convention and Tour Incentive Program (FCTIP)
- Behind-the-scenes personnel
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