International and non-resident publications
- Income Tax Folio S5-F1-C1, Determining an Individual’s Residence Status
- Income Tax Folio S5-F2-C1, Foreign Tax Credit
- Income Tax Folio S6-F1-C1, Residence of a Trust or Estate
- IC71-17, Guidance on Competent Authority Assistance Under Canada's Tax Conventions
- IC72-17, Procedures Concerning the Disposition of Taxable Canadian Property by Non-Residents of Canada - Section 116
- IC75-6, Required Withholding from Amounts Paid to Non-Residents Providing Services in Canada
- IC76-12, Applicable rate of part XIII tax on amounts paid or credited to persons in countries with which Canada has a tax convention
- IC77-9, Books, Records and Other Requirements for Taxpayers Having Foreign Affiliates
- IC77-16, Non-Resident Income Tax
- IC87-2, International Transfer Pricing
- IC94-4, International Transfer Pricing: Advance Pricing Arrangements (APAs)
- IC94-4SR, Advance Pricing Arrangements for Small Businesses
- IT-76, Exempt Portion of Pension When Employee Has Been a Non-Resident
- IT-109, Unpaid Amounts
- IT-155, Exemption from Non-Resident Tax on Interest Payable on Certain Bonds, Debentures, Notes, Hypothecs or Similar Obligations
- IT-155SR, Exemption from Non-Resident Tax on Interest Payable on Certain Bonds, Debentures, Notes, Hypothecs or Similar Obligations
- IT-303, Know-How and Similar Payments to Non-Residents
- IT-303SR, Know-How and Similar Payments to Non-Residents
- IT-361, Exemption From Part XIII Tax on Interest Payments to Non-Residents
- IT-393, Election Re: Tax on Rents and Timber Royalties Non-Residents
- IT-420, Non-Residents - Income Earned in Canada
- IT-434, Rental of Real Property by Individual
- IT-451, Deemed Disposition and Acquisition on Ceasing to be or Becoming Resident in Canada
- IT-465, Non-Resident Beneficiaries of Trusts
- IT-468, Management or administration fees paid to non-residents
- IT-489, Non-Arm's Length Sale of Shares to a Corporation
- IT-494, Hire of Ships and Aircraft from Non-Residents
- IT-497, Overseas Employment Tax Credit
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