Common Topics for International and Non-resident Taxes

Common Topics for International and Non-resident Taxes:
Foreign reporting Information on 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
Rendering Services in Canada Withholding and reporting requirements, treatment of director's fees, waiver information and more	Rental Income and Non-resident tax Rental income and non-resident tax, electing to file a tax return under Section 216 of the Income Tax Act
Selling or disposing of certain Canadian property Procedures to follow when you are selling or disposing certain Canadian property	Transfer pricing Information on International transfer pricing including PATA and advance pricing arrangements
Non-resident's investments in Canadian mutual funds Information on non-resident's investments in Canadian mutual funds, withholding tax, reporting requirements and electing to file a Part XIII.2 tax return	Questions & Answers Information on the agency's position on a variety of International tax issues
Residency Information on residency determinations for: Individuals Corporations Trusts