Businesses – International and non-resident taxes

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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
Trusts – Residency and contact us information
Find out about the residency status of a trust and how to contact us for more information.

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.