Businesses – International and non-resident taxes

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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.

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