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International and non-resident publications


Publication Title/Description
ATR43 Utilization of a Non-Residents-Owned Investment
ATR69 Withholding Tax on Interest Paid to Non-Resident Persons
ATR70 Distribution of Taxable Canadian Property by a Trust to a Non-Resident
IC71-17R5 Request for Competent Authority Consideration Under Mutual Agreement Procedures in Income Tax Conventions
IC72-17R5 Procedures concerning the disposition of taxable Canadian property by non- residents of Canada - Section 116
IC75-6R2 Required Withholding from Amounts Paid to Non-Resident Persons Performing Services in Canada
IC76-12R5 Applicable Rate of Part XIII Tax on Amounts Paid or Credited to Persons in countries with which Canada has a tax convention
IC77-9R Books, Records and Other Requirements for Taxpayers Having Foreign Affiliates
IC77-16R4 Non-Resident Income Tax
IC87-2R International Transfer Pricing (September 27, 1999)
IC94-4R International Transfer Pricing: Advance Pricing Arrangements (APAs)
IC94-4RSR Advance Pricing Arrangements for Small Businesses
IT76R2 Exempt portion of pension when employee has been a non-resident
IT109R2 Unpaid Amounts
IT155R3 Exemption from non-resident tax on interest payable on certain bonds, debentures, notes, hypothecs or similar obligations
IT155R3SR Exemption from non-resident tax on interest payable on certain bonds, debentures, notes, hypothecs or similar obligations
IT161R3 Non-residents - exemption from tax deductions at source on employment income
IT161R3SR S.R. Non-resident exemption
IT171R2 Non-resident individuals - Computation of taxable income earned in Canada and non-refundable tax credits [1988 and subsequent taxation years]
IT194 Foreign tax credit - Part-time residents
IT221R3 Determination of an individual's residence status
IT270R2 Foreign tax credit
IT303 Know-how and similar payments to non-residents
IT303SR Know-how and similar payments to non-residents
IT360R2 Interest payable in a foreign currency
IT361R3 Exemption From Part XIII Tax on Interest Payments to Non-Residents
IT393R2 Election Re: Tax on Rents and Timber Royalties Non-Residents
IT420R3 Non-Residents - Income Earned in Canada
IT434R Rental of real property by individual
IT447 Residence of a Trust or Estate
IT451R Deemed disposition and acquisition on ceasing to be or becoming resident in Canada
IT465R Non-Resident Beneficiaries of Trusts
IT468R Management or administration fees paid to non-residents
IT489R Non-Arm's Length Sale of Shares to a Corporation
IT494 Hire of ships and aircraft from non-residents
IT497R3 Overseas Employment Tax Credit


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Date modified:
2005-05-06
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