NON-RESIDENT FILINGS/ INTERNATIONAL INVESTORS

Familiarize yourself with relevant Canadian laws. Let us handle your business and individual needs for non-resident tax returns with CRA.

Canadian Regulations

If you are looking to engage in commercial activity in Canada, there are various regulations that will pertain to your operations. We can assist in determining either yours or your company’s residency status and current tax obligations to the Canada Revenue Agency.

Corporations

We assist the client with the following

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 Candaian subsidiaries for non-resident parent corporations

Assist with payment to non-resident employees, contractors and shareholders (Withholding Taxes)

Corporations looking to establish a presence in Canada may face various compliance obligations depending on the nature of their operations. A non-resident corporation can have a presence in a form of:

Registering non-resident payroll account

Registering a Goods & Services Tax account

Registering a Canadian Subsidiary

Registering an Import and Export account

Individual Non-residents

We assist the client with the following

Clearance certificate for disposition of real estate property in Canada

25% withholding of Non-Resident Rent Collectors-Sec 216 (NR4 and NR6 filing)

Employment and Contractor income
(Processing T4 & T4A-NR)

Treaty based exemptions (Regulation 102 and Regulation 105)

Tax waivers based on treaty agreements

Investment income reporting

Non-residents of Canada who have earned income in Canada, or disposed of a taxable Canadian property, should file the appropriate
submission to the Canada Revenue Agency in order to be compliant with Canada’s Income Tax Act. A non-resident individual may have to file a Canadian return if:

File a none resident income tax return

File a non-resident return and claim taxes through treaty exemptions

Remit monthly withholding tax and file a Section 216 return

Obtain a clearance certificate to release funds and non- resident return

Next Steps

Looking for a quote on Non-Resident Filings/ International Investors?

Need more information? Contact us.