Common Topics for International and Non-resident Taxes:
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Vancouver 2010 Olympic and Paralympic Winter Games
Information to help Individuals and Businesses understand their tax responsibilities
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Foreign reporting
Information on foreign reporting, penalties, forms, and information returns |
Rendering Services in Canada
Withholding and reporting requirements, treatment of director's fees, waiver information and more |
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 |
Selling or disposing of certain Canadian property
Procedures to follow when you are selling or disposing certain Canadian property |
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 |
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 |
Transfer pricing
Information on International transfer pricing including PATA and advance pricing arrangements |
Residency
Information on residency determinations for:
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Questions & Answers
Information on the agency's position on a variety of International tax issues |