Businesses – International and non-resident taxes
This is information for businesses. Were you looking for Individuals – Leaving or entering Canada and non-residents?
How do I...
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
Recorded webinars
Information for
Forms and publications
Report a problem or mistake on this page
- Date modified: