Familiarize yourself with International Treaties and relevant Canadian laws

Non-residents of Canada who earned income in Canada, or disposed of a taxable Canadian property, have to file the appropriate submission to the Canada Revenue Agency in order to be compliant with Canada’s Income Tax Act.

Non-resident Filings for Individuals:

  • Clearance certificate for disposition of real estate property in Canada
  • 25% withholding of Non-Resident Rent Collectors – Sec 216 (NR4 and NR6 filing)
  • Employment income for non-residents (Processing T4)
  • Contractor income (Processing (T4A-NR)
  • Treaty based exemptions (Regulation 102 and Regulation 105)
  • Tax waivers based on treaty agreements
  • Investment income reporting

Non-resident Filings for Corporations:

  • Non-resident corporate filing
  • Treaty based exemptions and tax waivers (NR 303)
  • GST/HST registration for non-resident corporations
  • Payroll setup for non-resident corporations
  • Setting up Canadian subsidiaries for non-resident parent corporations