Businesses – International - non-resident - taxes

This is information for businesses. Were you looking for Individuals – Leaving or entering Canada and non-residents?

How do I...

• Request Competent Authority Services
• Get a certificate of residency
• Authorize a representative for a non-resident account

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

• Non-resident tax calculator

Recorded webinars

• Canadian withholding, remitting and reporting requirements for non-residents working in Canada and Canadians working abroad

Information for

• Film and media tax credits
• Seasonal agricultural workers from other countries
• Non-resident actor
• International tax and non-resident enquiries

Forms and publications

• RC4027, Doing Business in Canada – GST/HST Information for Non-Residents

Related topics

• Make a payment to the Canada Revenue Agency
• Filing information returns electronically
• Foreign Convention and Tour Incentive Program (FCTIP)
• Behind the scenes personnel