,canada ,cu/oms & ,rev5ue ,ag5cy ,9=m,n ,circul> ,,ic#gg-af;,r#d ,non-,resid5t ,9come ,tax ,9dex ,brl page ,9=m,n ,circul> """"""""""""""""""""" #a ,"p ;,i--,non-,resid5t ,tax ,liabil;y """"""""""""""""""""""" #c ,summ>y ( ,pay;ts ,subject 6,tax """"""""""""""""""""""""" #i ,responsibil;y = ,)hold+ ,"p ,,xiii ,tax """""""""""""""""" #af ,rates ( ,tax & ,tax ,tr1ties "" #bj ,manage;t or ,adm9i/r,n ,fees or ,*>ges """""""""""""""""""" #ba ,9t]e/ """"""""""""""""""""""""" #bd ,bl5d$ ,pay;ts """"""""""""""""" #cj ,gu>antee ,fees & ,/&by ,*>ges #ca ,mortgage ,9ve/;t ,corpor,n ,divid5ds """""""""""""""""""" #cb ,deem$ ,9t]e/ on ,transf] or ,assign;t """""""""""""""""""" #cc ,c]tificates ( ,exemp;n re ,9t]e/ """"""""""""""""""""""" #cg ,e/ate & ,tru/ ,9come """""""""" #dj ,r5ts1 ,royalties & ,o!r ,pay;ts """""""""""""""""""""" #de ;i ,9dex ,divid5ds ,pd or ,cr$it$ 6,non-resid5ts """"""""""""""" #ej ,o!r ,"p ,,xiii ,tax ,excep;ns & ,alt]natives """"""""""""""" #ed ,sov]eign ,immun;y """"""""""""" #ed ,canada-,unit$ ,/ates ,9come ,tax ,3v5;n """""""""""""""""" #ef ,pay;ts 6,non-,resid5t ,9sur]s #ef ,miscellane\s """""""""""""""""" #eg ,"p ,,ii--,pay;t1 ,report+ & ,refund ( ,non-,resid5t ,"p ,,xiii ,tax ,)held & ,o!r ,adm9i/rative ,-;ts """""""""""" #fc ,pay;t & ,report+ """""""""""""""" #fc ,g5]al ,-;ts """"""""""""""""""" #fc ,tru/ ,-panies """"""""""""""""" #ga ,payees 9 ,c]ta9 ,c.tries """""" #gd ,9t]e/1 ,p5alties & ,f9es 7,reflects rates 9 e6ect s9ce ,septemb] #ac1 #aihh7 """ #ge ,refund ,( ,tax ,)held """"""""""" #gh ,:o ,may ,claim a ,refund """""" #gi ,:5 6,claim a ,refund """""""""" #hb ;ii ,9dex ,h[ 6,claim a ,refund """""""""" #hd ,h[ 6,-plete & ,file a ,claim = ,refund on ,=m ,,nr#g-;,r1 ,applic,n = ,refund ( ,non- ,resid5t ,tax1 or 0,fil+ an ,9come ,tax ,return """""""""" #hg ,excep;ns """""""""""""""""""""" #ij ,o!r ,adm9i/rative ,-;ts """"""""" #ia ,exemp;ns """""""""""""""""""""" #ia ,c]tificate ( ,exemp;n-- #bab7#ad7 """""""""""""""""""" #ie ,nom9ees """"""""""""""""""""""" #ii ,loss ( ,exemp;ns """"""""""""" #ajb ,exemp;n3 ,o!r ,organiz,ns """" #ajc ,resid5ts ( ,canada ,tempor>ily ,abs5t """""""""" #ajd ,reque/ = ,tax ,reduc;n 0,non- ,resid5ts ( ,canada """"""""" #aje ,app5dices """""""""""""""""""" #ajg ,app5dix #a """"""""""""""""""""" #ajg ,li/ ( ,canadian ,returns & ,=ms """""""""""""""""""""""" #ajg ,app5dix #b """"""""""""""""""""" #aji ;iii ,canada ,cu/oms #a & ,rev5ue ,ag5cy ,9=m,n ,circul> ,subject3 ,non-,resid5t ,9come ,tax ,numb]3 #gg-af;,r#d ,date3 ,may #aa1 #aiib ,? circul> c.els & replaces ,9=m,n ,circul> #gg-af;,r#c dat$ ,febru>y #ai1 #aihh4 ,*anges >e 9dicat$ 0v]tical l9es4 ,! -;ts t foll[ >e bas$ on ! applica# provi.ns (! ,9come ,tax ,act1 ,9come ,tax ,regul,ns1 ! ,9come ,tax ,applic,n ,rules1 #aiga 7,,itar7 &! ,9come ,tax ,3v5;ns ,9t]pret,n ,act 9 =ce on ! date ( issu.e ( ? circul>1 b >e subject 6any ov]rid+ provi.ns ( bilat]al 9come tax agree;ts 2t ,canada & o!r c.tries4 ,draft legisl,n 6am5d ! ,9come ,tax ,act & relat$ /atutes z rel1s$ 0! ,m9i/] ( ,f9.e on ,decemb] #bj1 #aiia is n reflect$ 9 ? circul>4 #a #gg-af;,r#d a#a #a4 ,! purpose ( ? circul> is 6provide a g5]al descrip;n (! provi.ns ( ,"p ,,xiii (! ,9come ,tax ,act t impose a )hold+ tax on c]ta9 am.ts pd or cr$it$ 6p]sons n resid5t 9 ,canada4 ,x is =! use & guid.e ( p]sons :o pay or cr$it s* am.ts &! non-resid5t payees ( ^! am.ts4 ,! ref];es quot$ g5],y relate 6provi.ns (! ,9come ,tax ,act 7! ,act7 un.s o!rwise specifi$ 0! not,n ,regul,ns 7,9come ,tax ,regul,ns7 or ,,itar 7,9come ,tax ,applic,n ,rules1 #aiga74 #b4 ,6sep>ate ! te*nical &! adm9i/rative provi.ns relat+ 6,"p ,,xiii tax1 ? circul> is divid$ 96two "ps3 ,"p ;,i 7p>agraphs #c 6#ec7--,non- ,resid5t ,tax ,liabil;y ,"p ,,ii 7p>agraphs #ed 6#hf7--,pay;t1 ,report+ & ,refund ( ,non-,resid5t ,tax ,)held & ,o!r ,adm9i/rative ,-;ts4 #b ,"p ;,i--,non-,resid5t ,tax #b ,liabil;y #c4 ,? "p w provide a g5]al descrip;n (! provi.ns (! law4 ,9 a4i;n1 ref];es w 2 giv5 6any 9t]pret,n bullet9 t ! ,de"p;t has issu$ on a "picul> provi.n ( ,"p ,,xiii4 ,if no s* bullet9 has be5 issu$1 a brief explanatory -;t may 2 provid$ 9 ! circul>4 ,s9ce ? circul> does n 3ta9 a detail$ explan,n ( ,"p ,,xiii1 ref];e %d 2 made 6! appropriate /atutory provi.ns4 ,if fur!r 9=m,n is requir$1 "qs %d 2 direct$ 6! tax,n (fice 9 t >ea ( ,canada ": ! am.t 9 "q was1 or w be1 pd or cr$it$4 #d4 ,! ,de"p;t has issu$ ! foll[+ 9t]pret,n bullet9s d1l+ ) specific types ( ,"p ,,xiii pay;ts3 ,,it-#aee;,r#c--,exemp;n f ,non- ,resid5t ,tax on ,9t]e/ ,paya# on ,c]ta9 ,bonds1 ,deb5tures1 ,notes1 ,hypo!cs or ,simil> ,oblig,ns-- #bab7#a77b77;ii7 #c ,"p ;,i a#b ,,it-#cfj;,r#b--,9t]e/ ,paya# 9 a ,=eign ,curr5cy--#bab7#a77b77;iii7 ,,it-#cfa;,r#b--,exemp;n ,f ,tax on ,9t]e/ ,pay;ts 6,non-,resid5ts-- #bab7#a77b77;vii7 ,,it-#cjc & ,,sr--,"k-,h[ & ,simil> ,pay;ts 6,non-,resid5ts--#bab7#a77d7 ,,it-#gf;,r#b--,exempt ,por;n ( ,p5.n ,:5 ,employee ,has ,be5 a ,non- ,resid5t--#bab7#a77h7 ,,it-#afc;,r#b--,elec;n 0,non-,resid5t ,9dividuals on ,c]ta9 ,canadian ,s\rce ,9come--#bab7#a77f71 7h71 7j7 to 7m7 & 7q71 #bag ,,it-#cic;,r--,elec;n re ,tax on ,r5ts & ,timb] ,royalties--,non-,resid5ts --#baf ,,it-#dfe;,r--,non-,resid5t ,b5efici>ies ( ,tru/s--#bab7#a77c7 ,,it-#dfh;,r--,manage;t or ,adm9i/r,n ,fees ,pd 6,non-,resid5ts-- #bab7#a77a7 & #bab7#d7 #d ,"p ;,i b#b ,,it-#dhi & ,,sr--,non-,>m's ,l5g? ,sale ( ,%>es 6a ,corpor,n--#bab.a ,,it-#did--,hire ( ,%ips & ,aircraft f ,non-,resid5ts--#bab7#a77d7 ,! foll[+ bullet9s 9clude -;ts on c]ta9 ,"p ,,xiii type pay;ts z 9dicat$ 2l3 --------------------------------------#c ,transcrib]'s note3 7,! foll[+ 0 set-up 9 ?ree columns4 ,column #a3 ,bullet9 ,column #b3 ,p>agraphs ,column #c3 ,"p ,,xiii ,ref];e ,9 ! brl v].n ! columns w 2 sep]at$ 0a semi-colon47 ,,it-#gg;,r2 #aj 6#ab2 #bab7#a71 #bad7#d71 #bae ,,it-#cbj;,r#b2 #i2 #bab7#a77b77;ii77,c7 ,,it-#cdb;,r2 #f2 #bab7#a77c7 ,,it-#dcd;,r2 #af2 #bab7#a77d71 #baf #e ,"p ;,i a#c ,,it-#dch;,r2 #aa2 #bab7#a77d71 #bad7#a7 ,,it-#aah;,r#c2 #bb & #bc2 #bab7#a77f7 ,,it-#cfb;,r2 #ah2 #bab7#a77g7 ,,it-#cig;,r2 #ae2 #bab7#a77h7 ,,it-#dea;,r2 #aj2 #bab7#a77h71 #bab7#a77j7 to 7q7 ,,it-#ccg;,r#b2 #ae2 #bab7#a77j4#a71 #bag ,,it-#ejj2 #ci 6#de2 #bab7#a77l71 #bad7#c77c7 ,,it-#bcj;,r#b2 #b2 #bab7#a77n7 ,,it-#cjh;,r2 #i2 #bab7#a77r7 ,,it-#ff;,r#f2 #a2 #bab7#b7 ,,it-#hh;,r#b2 #ae & #be2 #bab7#b71 #bae ,,it-#if;,r#e2 #b2 #bab7#b71 #bad7#c77a7 ,,it-#dba;,r2 #ba2 #bab7#b71 #bad7#c77a7 ,,it-#beh;,r#b2 #be2 #bab7#ab7 ,,it-#bfj;,r2 #ag2 #bab7#ab7 ,,it-#cfi;,r2 #aj2 #bab7#ab7 ,,it-#ddj;,r2 #f2 #bab7#ab7 ,,it-#eaj2 #bc2 #bab7#ab7 ,,it-#eaa2 #bh2 #bab7#ab7 ,,it-#ha;,r2 #e 6#aj2 #bab7#ac.a77b71 #baf #f ,"p ;,i b#c ,,it-#ejb & ,,sr2 #ad & #dj2 #bab7#ag7 ,,it-#dfc;,r2 #g2 #bab.a ,,it-#dgd;,r2 #ea & #eh2 #bab.a1 #bab7#a77b77;vii7 ,,it-#bfe;,r#c2 #ac & #ad2 #bab7#a77b71 #bad7#b7 ,,it-#aai;,r#c2 #i 6#aa2 #bad7#c7 ,,it-#dcb;,r2 #d2 #bad7#c77a7 ,,it-#daj;,r2 #h & #i2 #bad7#f71 7#g.a71 7#h77a71 7#i7 & 7#aj7 ,,it-#abj;,r#c2 #db2 #baf ,,it-#aba;,r#c2 #af2 #baf ,,it-#aga;,r#b2 #be2 #bag ,,it-#aic;,,sr2 #ae2 #bag ,,it-#dja;,r#b2 #ab2 #bag ,,it-#bgj;,r#b2 #bi2 #bah7#c7 ,! ref];es abv & "?\t ? circul> 69t]pret,n bullet9s & 6o!r 9=m,n circul>s >e made us+ ! v].n numb] (! "picul> public,n t 0 curr5t at ! "t ? circul> 0 s5t 6pr9t+4 78,,sr0 m1ns a #g ,"p ;,i c#c ,special ,rel1se : has be5 issu$ 6update a public,n47 ,r1d]s >e rem9d$ t 7a7 ^! public,ns >e subject 6revi.n f "t 6"t1 7b7 a lat] revi.n (a "picul> public,n w h a hi<] v].n numb]1 & 7c7 a p>agraph numb] 6: ref];e is made 9 rel,n 6a "picul> public,n may al 2 revis$ 9 a lat] v].n (! public,n4 --------------------------------------#d #e4 ,! ^ws 8cr$its0 & 8cr$it$0 cov] any situ,n ": a resid5t ( ,canada or1 9 c]ta9 cases1 a non-resid5t 7see #h 2l7 has set aside & made uncondi;n,y availa# 6! non-resid5t cr$itor an am.t due 6! non-resid5t s* z ": 7a7 a t5ant or ag5t deposits r5ts 9 a bank a3.t on 2half (a non-resid5t l&"l2 7b7 a bank cr$its 9t]e/ 6! sav+s a3.t (a non-resid5t2 #h ,"p ;,i a#d 7c7 an 9sur.e or tru/ -pany deposits a p5.n or annu;y pay;t 9 ! bank a3.t (a non-resid5t2 or 7d7 ! am.t due is appli$ 0! resid5t 7or deem$ resid5t7 ag/ an am.t [+ 0! non-resid5t4 ,:5 an am.t is subject 6tax "u sec;n #bab1 subsec;n #bad7#a7 provides t ! tax is paya# on ! full am.t pd or cr$it$ )\t any deduc;n f ! am.t4 ,summ>y ( ,pay;ts ,subject 6,tax #f4 ,a non-resid5t is subject 6,"p ,,xiii tax :5 a resid5t ( ,canada pays or cr$its1 or is deem$ 0,"p ;,i 6pay or cr$it1 an am.t 6! non-resid5t z1 on a3.t or 9 lieu ( pay;t (1 or 9 satisfac;n ( 7a7 a manage;t or adm9i/r,n fee or *>ge--#bab7#a77a7 & #bab7#d7 7see #ae & #af 2l72 #i ,"p ;,i b#d 7b7 9t]e/--#bab7#a77b7 & #bad 7see #ag 6#cc 2l72 7c7 e/ate or tru/ 9come--#bab7#a77c71 #bab7#i7 to 7#aa71 #bad7#c77f7 & 7f4#a7 7see #cd 6#cg 2l72 7d7 c]ta9 r5ts1 royalties & simil> pay;ts--#bab7#a77d71 #bab7#e7 & #bab7#af7 7see #ch 6#dd 2l72 7e7 c]ta9 timb] royalties--#bab7#a77e7 7see #db 6#dd 2l72 7f7 alimony or o!r support pay;ts-- #bab7#a77f7 7see ,,it-#aah;,r#c & #ec7h7 2l72 7g7 a patronage divid5d--#bab7#a77g72 7h7 c]ta9 p5.n b5efits 7o!r ?an ! ,old ,age ,secur;y ,p5.n or supple;t or simil> prov9cial pay;ts1 ,canada or ,quebec ,p5.n ,plan b5efits1 pay;ts exempt "u subsec;n #ha7#a7 & c]ta9 o!r excep;ns describ$ 9 #ec7g7 2l7-- #bab7#a77h7 7see ,,it-#gf;,r#b & ,,it-#cig;,r72 7i7 a d1? b5efit1 unemploy;t 9sur.e b5efit1 c]ta9 b5efits #aj ,"p ;,i #e paya# 6p]sons employ$ 9 ! automotive 9du/ry or 9 9du/ries designat$ "u ! ,lab\r ,adju/;t ,b5efits ,act1 or c]ta9 am.ts pd or cr$it$ af ,m>* #bg1 #aihg \ ( or "u a retire;t -p5s,n >range;t or rcvd or receiva# af ,m>* #bg1 #aihg z proce$s f ! 4posi;n ( an 9t]e/ 9 a retire;t -p5s,n >range;t--#bab7#a77j71 #bad7#c77b4#a72 7j7 a retir+ all[.e1 o!r ?an a retir+ all[.e \ ( or "u an employee b5efit plan1 a retire;t -p5s,n >range;t 7see1 h["e1 #f7;i7 abv71 or a sal>y def]ral >range;t4 ,"p ,,xiii tax does n apply1 h["e1 6any por;n (a retir+ all[.e pay;t attributa# 6s]vices r5d]$ 9 tax,n ye>s "?\t : ! p]son r5d]+ ! s]vices 0 nei resid5t 9 ,canada nor employ$ 7un.s only o3a.n,y employ$7 9 ,canada4 ,"p ,,xiii tax al does n apply 6retir+ all[.e pay;ts 6! ext5t t !y 7 transf]r$ 0! pay] pursuant 6an #aa ,"p ;,i a#e au?oriz,n 9 prescrib$ =m 6a regi/]$ p5.n plan or 6a regi/]$ retire;t sav+s plan "u : ! non-resid5t is ! annuitant provid$ t1 if ! non- resid5t _h be5 resid5t 9 ,canada "?\t ! ye> 9 : ! pay;t 0 transf]r$1 ! pay;t wd h be5 deducti# 9 -put+ 9come 0virtue ( p>agraph #fj7j4#a7 (! ,act--#bab7#a77j4#a72 7k7 a pay;t 0a tru/ee "u a regi/]$ supple;t>y unemploy;t b5efit plan-- #bab7#a77k72 7l7 a pay;t or deem$ pay;t \ ( or "u a regi/]$ retire;t sav+s plan or an am5d$ plan t wd 2 9clud$ "u sec;n #adf 9 ! 9come (a full-ye> resid5t ( ,canada1 o!r ?an any por;n t is transf]r$ 0! pay] 7;i7 6a regi/]$ retire;t sav+s plan1 7;ii7 6acquire an annu;y1 or 7;iii7 af ,june #bg1 #aiij1 z 3sid],n =a regi/]$ retire;t 9come fund1 #ab ,"p ;,i b#e =! non-resid5t1 subject 6! limit,ns 9 p>agraph #fj7l7--#bab7#a77l7 & #bad7#c77c72 7m7 a pay;t or deem$ pay;t "u a def]r$ pr(it %>+ plan or a revok$ plan1 o!r ?an ! por;n transf]r$ 0! pay] 6a regi/]$ p5.n plan or regi/]$ retire;t sav+s plan =! non-resid5t 9 a3ord.e )! rules 7= resid5ts7 9 subsec;n #adg7#ai7 or 9 p>agraph #fj7j4#b7 7p>agraph #fj7j7 =a --------------------------------------#f transf] made af #aihh & 2f ,june #bh1 #aiij7--#bab7#a77m7 & #bad7#c77d72 7n7 a pay;t "u an 9come-av]ag+ annu;y 3tract 9clud+ proce$s ( any 4posi;n or deem$ proce$s ( 4posi;n ( t 3tract--#bab7#a77n7 & #bad7#c77b72 7o7 an annu;y pay;t t wd1 if rcvd 0a resid5t ( ,canada1 2 taxa# 9 ,canada 7o!r ?an an am.t pd or cr$it$ "u an annu;y issu$ 9 ! c\rse ( c>ry+ on a #ac ,"p ;,i a#f life 9sur.e busi;s \tside ( ,canada7 --#bab7#a77o72 7p7 a pay;t or deem$ pay;t \ ( or "u a fund1 plan or tru/ t 0 a regi/]$ home [n]%ip sav+s plan at ! 5d ( #aihe except any refund made on or 2f ,april #cj1 #aihf ( excess 3tribu;ns4 ,if ! pay;t repres5ts 9come e>n$ 0a tru/ af #aihe t 0 a regi/]$ home [n]%ip sav+s plan at ! 5d ( #aihe1 x is subject 6)hold+ tax "u p>agraph #bab7#a77c74 ,a pay;t t repres5ts 9come e>n$ af #aihe 0any o!r fund or plan t 0 a regi/]$ home [n]%ip sav+s plan at ! 5d ( #aihe is subject 6)hold+ tax "u p>agraph #bab7#a77b74 ,any o!r pay;t f s* a fund or plan is taxa# "u p>agraph #bab7#a77p7--#bab7#a77b71 #bab7#a77c71 #bab7#a77p7 & #bad7#c77g72 7q7 a pay;t or deem$ pay;t \ ( or "u a regi/]$ retire;t 9come fund t wd 2 9clud$ "u sec;n #adf.c 9 ! #ad ,"p ;,i b#f 9come (a full-ye> resid5t ( ,canada1 o!r ?an any por;n t is transf]r$ af ,june #bg1 #aiij 0! pay] 7;i7 6a regi/]$ retire;t sav+s plan1 7;ii7 6acquire an annu;y1 or 7;iii7 z 3sid],n =a regi/]$ retire;t 9come fund1 =! non-resid5t1 subject 6! limit,ns 9 p>agraph #fj7l7--#bab7#a77q7 & #bad7#c77;i72 7r7 a pay;t or deem$ pay;t \ (a regi/]$ $uc,n sav+s plan-- #bab7#a77r7 & #bad7#c77j72 7s7 a grant "u a prescrib$ program (! ,gov]n;t ( ,canada relat+ 6home 9sul,n or 5]gy 3v].n--#bab7#a77s72 or 7t7 c]ta9 divid5ds & deem$ divid5ds z describ$ 9 #de 6#di 2l--#bab7#b7 & #bad7#c77a74 #ae ,"p ;,i c#f ,ref];e %d 2 made 6#ec7e7 2l reg>d+ ! possibil;y ( reduc$ tax & )hold+ on pay;ts --------------------------------------#g describ$ 9 7f71 7h7 to 7m7 & 7q7 abv4 ,pay;ts describ$ 9 7f71 7l71 7m71 7o71 7q7 & 7r7 abv >e subject 6,"p ,,xiii tax only 6! ext5t s* pay;ts wd 2 taxa# "u ,"p ;,i (! ,act if !y 7 pd 6a resid5t ( ,canada4 ,responsibil;y = ,)hold+ ,"p ,,xiii ,tax #g4 ,! responsibil;y = )hold+ ,"p ,,xiii tax is on 7a7 ! ,canadian resid5t pay+ or cr$it+ ,"p ,,xiii am.ts 6a non-resid5t2 7b7 an ag5t 7e4g41 a bank1 tru/ -pany or cr$it union7 or o!r p]son :o1 on 2half (! debtor1 pays or cr$its s* am.ts 0way ( redemp;n ( be>] c\pons1 w>rants or o!rwise2 #af ,"p ;,i a#g 7c7 an ag5t or o!r p]son :o rcvs ,"p ,,xiii am.ts on 2half (a non-resid5t 6! ext5t t ! tax 0 n previ\sly )held2 or 7d7 any o!r pay] 79clud+ a non- resid5t7 :o pays or cr$its am.ts t >e subject 6,"p ,,xiii tax 7see #h 6#ac 2l74 #h4 ,! liabil;y = ,"p ,,xiii tax norm,y >ises = am.ts pd or cr$it$ 0a p]son resid5t 9 ,canada 6a non-resid5t p]son4 ,h["e1 ! ,act ext5ds ^! provi.ns1 9 c]ta9 circum/.es1 6cov] pay;ts 0"o non-resid5t p]son 6ano!r non-resid5t p]son z well z pay;ts ": ei ! pay] or payee is a "pn]%ip4 ,^! provi.ns >e 4cuss$ 9 #i 6#ac 2l4 #i4 ,p>agraph #bab7#ac.a77b7 provides t ,"p ,,xiii tax applies on am.ts pd or cr$it$ 6any "pn]%ip t is n a 8,canadian "pn]%ip0 z def9$ 9 sec;n #ajb4 ,! latt] t]m ref]s 6a "pn]%ip ( : all ! memb]s >e resid5t 9 ,canada 7see ,,it-#ha;,r74 #ag ,"p ;,i b#g #aj4 ,any non-resid5t p]son :o pays or cr$its any (! foll[+ am.ts 6ano!r non- resid5t m/ )hold ,"p ,,xiii tax f ! am.t3 7a7 r5t =! use ( prop]ty 9 ,canada 7o!r ?an railway roll+ /ock72 7b7 a timb] royalty on a timb] res\rce prop]ty or timb] limit 9 ,canada2 7c7 a sup]annu,n or p5.n b5efit "u a regi/]$ plan &1 af ,m>* #bg1 #aihg1 a 4tribu;n \ ( or "u a retire;t -p5s,n >range;t2 --------------------------------------#h 7d7 a retir+ all[.e or a d1? b5efit 6! ext5t x is deducti# 0! pay] 9 -put+ taxa# 9come e>n$ 9 ,canada2 7e7 a pay;t describ$ 9 #f7k7 to 7n7 or #f7q7 abv2 or 7f7 9t]e/ pd or cr$it$ on a mortgage or o!r 9debt$;s issu$ 7or modifi$7 af ,m>* #ca1 #aigg & secur$ 0r1l prop]ty 9 ,canada 6! ext5t s* 9t]e/ is deducti# 9 -put+ ! am.t on : ! #ah ,"p ;,i a#h non-resid5t is taxa# "u ,"p ;,i-- #bab7#ac74 #aa4 ,a non-resid5t p]son :o 7a7 c>ries on a busi;s pr9cip,y 9 ,canada1 7b7 manufactures or processes gds 9 ,canada1 7c7 op]ates an oil or gas well 9 ,canada or extracts petroleum or natural gas f a natural a3umul,n "!( 9 ,canada1 or 7d7 extracts m9]als f a m9]al res\rce 9 ,canada1 & :o pays or cr$its an am.t 6ano!r non-resid5t1 is deem$ 6be a p]son resid5t 9 ,canada =! purposes ( ,"p ,,xiii 6! ext5t t any am.t s pd or cr$it$ 0 deducti# 0! pay] 9 -put+ taxa# 9come e>n$ 9 ,canada--#bab7#ac.b74 #ab4 ,any "pn]%ip t pays or cr$its an am.t 6a non-resid5t p]son is deem$ 6be a p]son resid5t 9 ,canada =! purposes ( ,"p ,,xiii 7except sec;n #baf7 6! ext5t t ! am.t pd or cr$it$ is #ai ,"p ;,i b#h deducti#1 or wd 2 b = sec;n #ba1 9 -put+ ! 9come or loss (! "pn]%ip f a ,canadian s\rce--#bab7#ac.a77a74 ,! provi.ns ( p>agraph #bab7#ac.a77a7 & subsec;n #bab7#ac.b7 d n apply 6am.ts pd or cr$it$ pursuant 6a writt5 agree;t 5t]$ 962f ,may #g1 #aigd4 #ac4 ,subsec;n #bad7#d7 provides t :5 a non-resid5t rcvs a secur;y 9 satisfac;n ( an 9come debt1 t am.t % 2 deem$ 6h be5 pd 6! non-resid5t = purposes ( ,"p ,,xiii4 7,see ,,it-#gg;,r47 ,rates ( ,tax & ,tax ,tr1ties #ad4 ,subject 6c]ta9 excep;ns specifi$ 9 ! law1 ! rate ( ,"p ,,xiii tax is g5],y #be p] c5t4 ,h["e1 ! provi.ns ( an 9come tax 3v5;n or agree;t 2t ,canada & ano!r c.try may provide = ei -plete exemp;n f1 or a reduc$ rate (1 ,"p ,,xiii tax on c]ta9 pay;ts4 #bj ,"p ;,i #i ,:5 "! is any 9consi/5cy 2t ! provi.ns (! ,act & ^? (a tax tr1ty1 ! latt] % prevail4 ,ref];e %d 2 made 6,9=m,n ,circul> #gf-ab;,r#d1 ,applica# ,rate ( ,"p ,,xiii ,tax on ,am.ts ,pd or ,cr$it$ 6,p]sons 9 ,tr1ty ,c.tries1 & to 8,app5dix ;,a0 ( t circul> : 3ta9s a li/+ ( tr1ty c.tries &! tr1ty rates ( tax on v>i\s types ( ,"p ,,xiii pay;ts4 ,manage;t or ,adm9i/r,n ,fees or ,*>ges #ae4 ,manage;t or adm9i/r,n fees or *>ges pd or cr$it$ 7or deem$ 0,"p ;,i (! ,act 6be pd or cr$it$7 0a resid5t ( ,canada 6a non-resid5t p]son >e subject 6,"p ,,xiii tax "u p>agraph #bab7#a77a74 ,h["e1 ! ,act specifies t1 = purposes ( t provi.n1 c]ta9 am.ts pd or cr$it$ 6a non-resid5t >e n 3sid]$ 8manage;t or adm9i/r,n fees or *>ges10 provid$ t !y >e r1sona# #ba ,"p ;,i a#i 9 ! circum/.es4 ,! foll[+ am.ts >e s exclud$3 7a7 an am.t =a s]vice p]=m$ 0! non- resid5t 9 ! ord9>y c\rse ( c>ry+ on a busi;s t 9cludes ! p]=m.e ( s* a s]vice =a fee1 provid$ t ! non- resid5t p]son 0 d1l+ at >m's l5g? )! pay]--#bab7#d71 & 7b7 an am.t relat+ 6a specific exp5se 9curr$ 0! non-resid5t p]son = p]=m.e (a s]vice t 0 =! pay]'s b5efit-- #bab7#d74 ,x %d al 2 not$ t manage;t or adm9i/r,n fees >e n specific,y cov]$ 9 mo/ (! tax tr1ties negotiat$ 2t ,canada & o!r c.tries4 ,": ,canada has a tr1ty ) ano!r c.try b x 3ta9s no specific >ticle on manage;t or adm9i/r,n fees1 any s* fees pd 6a resid5t ( t c.try w1 6! ext5t !y >e r1sona#1 2 3sid]$ 6be cov]$ 0! tr1ty >ticle d1l+ ) busi;s 79du/rial or -m]cial7 pr(its4 ,"u s* >ticles1 #bb ,"p ;,i b#i busi;s pr(its (a non-resid5t 5t]prise >e exempt f ,canadian tax un.s !y >e attributa# 6a p]man5t e/abli%;t 9 ,canada "? : ! non-resid5t c>ries on busi;s 9 ,canada1 9 : case ! pr(its >e taxa# "u ,"p ;,i (! ,act4 ,":1 on ! o!r h&1 a tax tr1ty does 3ta9 an >ticle on manage;t or adm9i/r,n fees1 s* fees w 2 tax$ "u ei ,"p ;,i or ,"p ,,xiii1 dep5d+ on ! circum/.es (! case4 ,=a full 4cus.n on ? topic1 see ,,it-#dfh;,r & ,9=m,n ,circul>s #gf-ab;,r#d & #hg-b4 -------------------------------------#aj #af4 ,subp>agraph #bab7#a77d77;iii7 ref]s 6pay;ts = s]vices ( an 9du/rial1 -m]cial or sci5tific "*4 ,= -;ts 3c]n+ ! di6];e 2t ? type ( pay;t &a manage;t fee or adm9i/r,n *>ge1 ref] 6p>agraph #bd ( ,,it-#cjc4 7,see al ,,it-#dfh;,r47 #bc ,9t]e/ a#aj #ag4 ,! provi.ns ( p>agraph #bab7#a77b7 t tax non-resid5ts on 9t]e/ pd or cr$it$ 6!m >e subject 6a numb] ( excep;ns : exempt c]ta9 9t]e/ pay;ts f ,"p ,,xiii tax4 ,! ,act makes c]ta9 o!r pay;ts 6non-resid5ts subject 6,"p ,,xiii tax 0deem+ !m 6be pay;ts ( 9t]e/4 ,^! excep;ns & deem+ provi.ns >e 4cuss$ 9 #ah 6#cc 2l4 #ah4 ,! foll[+ 9t]e/ am.ts >e specific,y exempt$ f ,"p ,,xiii tax3 7a7 9t]e/ paya# 0a non-resid5t-[n$ 9ve/;t corpor,n 7see excep;n 9 #bh 2l7--#bab7#a77b77;i72 7b7 9t]e/ paya# on bonds (1 or gu>ante$ by1 ! ,gov]n;t ( ,canada1 issu$ on or 2f ,decemb] #bj1 #aifj-- #bab7#a77b77;ii77,a71 & 9t]e/ paya# on c]ta9 oblig,ns (1 or gu>ante$ by1 ! ,gov]n;t ( ,canada1 & on c]ta9 oblig,ns ( o!r levels ( gov]n;t 9 ,canada or _! ag5cies1 issu$ af ,april #ae1 #aiff-- #bd ,"p ;,i b#aj #bab7#a77b77;ii77,c74 ,9t]e/ on an oblig,n 9sur$ 0! ,canada ,deposit ,9sur.e ,corpor,n does n qualify af ,novemb] #ah1 #aigd z 9t]e/ on an oblig,n gu>ante$ 0! ,gov]n;t ( ,canada--#bab7#ae7 7see ,,it-#aee;,r#c72 7c7 9t]e/ paya# 9 a =eign curr5cy 6a p]son d1l+ at >m's l5g? )! pay]1 on c]ta9 debts & oblig,ns4 ,= purposes ( ? exemp;n1 9t]e/ express$ 6be -put$ 0ref];e 6,canadian curr5cy is deem$ 6be paya# 9 ,canadian curr5cy --#bab7#a77b77;iii7 7see al ,,it-#cfj;,r#b72 7d7 9t]e/ on c]ta9 oblig,ns issu$ af ,june #ac1 #aifc paya# 6a p]son :o has be5 issu$ a c]tificate ( exemp;n "u subsec;n #bab7#ad7 t is 9 =ce at ! "t ! 9t]e/ is pd or cr$it$ 7see #cb & #cc 2l7--#bab7#a77b77;iv72 7e7 9t]e/ paya# on any >m's l5g? oblig,n 5t]$ 96in ! c\rse ( c>ry+ on a life #be ,"p ;,i #aa 9sur.e busi;s 9 a c.try o!r ?an ,canada--#bab7#a77b77;v72 7f7 9t]e/ paya# 0a corpor,n resid5t 9 ,canada 6a p]son ) :om x is d1l+ at >m's l5g? on any oblig,n1 provid$ t ! evid;e ( 9debt$;s 0 issu$ af ,june #bc1 #aige1 & provid$ ! oblig,n satisfies ! require;ts (! ,act 3c]n+ ! repay;t ( pr9cipal-- #bab7#a77b77;vii7 7see ,,it-#cfa;,r#b72 7g7 9t]e/ paya# on c]ta9 oblig,ns secur$ by1 or on an agree;t = sale or simil> oblig,n relat+ to1 r1l prop]ty 7or an 9t]e/ 9 r1l prop]ty7 situat$ \tside ,canada4 ,h["e1 ? exemp;n does n apply 6s* 9t]e/ if x is deducti# 0! pay] 9 -put+ 9come f a busi;s c>ri$ on 9 ,canada or 9 -put+ 9come f prop]ty o!r ?an r1l prop]ty \tside ,canada-- #bab7#a77b77;viii72 7h7 9t]e/ pd or cr$it$ 9 an >m's l5g? transac;n 0a bran* or (fice ( #bf ,"p ;,i a#aa c]ta9 ,canadian f9ancial 9/itu;ns situat$ \tside ,canada1 :5 ! 9t]e/ &! deposit$ am.t >e 9 ,canadian curr5cy--#bab7#a77b77;ix72 7i7 9t]e/ pd or cr$it$ 6! ,bank ( ,9t]n,nal ,settle;ts-- #bab7#a77b77;x72 7j7 9t]e/ paya#1 = any p]iod 9 a tax,n ye> -m5c+ af ,decemb] #ag1 #aihg1 on eligi# deposits 7z def9$ 9 sec;n #cc.a (! ,act7 ) c]ta9 ,canadian f9ancial 9/itu;ns1 z prescrib$ 0sec;n #gijj (! ,regul,ns1 t c>ry on an 9t]n,nal bank+ c5tre busi;s-- #bab7#a77b77;xi72 & 7k7 9 c]ta9 circum/.es describ$ 9 sec;n #bah1 9t]e/ pd 0a :olly-[n$ subsidi>y corpor,n resid5t 9 ,canada 6xs non-resid5t p>5t is n subject 6,"p ,,xiii tax4 ,? exemp;n is re/rict$ 6c]ta9 situ,ns ": ! p>5t -pany borr[s m"oy f s\rces 9 ,canada 7cr$itor7 & loans all or a "p (! m"oy ei 6a :olly-[n$ subsidi>y #bg ,"p ;,i b#aa resid5t 9 ,canada ^: pr9cipal busi;s is ! mak+ ( loans1 or 6any o!r :olly-[n$ subsidi>y resid5t 9 ,canada if ! latt] re-loans ! m"oy 6a subsidi>y :olly-[n$ 0x & resid5t 9 ,canada ^: pr9cipal busi;s is ! mak+ ( loans4 ,6qualify =! exemp;n1 an elec;n m/ 2 fil$ )! ,m9i/] 9 prescrib$ =m 0! p>5t -pany &! cr$itor 7=m ,t#bjbc71 &! t]ms (! borr[+ >range;t )! cr$itor m/ require ! p>5t -pany 6pay 9t]e/ 9 ,canadian curr5cy4 -------------------------------------#ab ,x %d 2 not$ t any excep;ns provid$ 9 subp>agraphs #bab7#a7 7b77;ii7 to 7;v71 7;vii7 & 7;ix7 (! ,act1 z describ$ 9 7b7 to 7f7 & 7h7 abv1 >e n applica# 69t]e/ on oblig,ns1 o!r ?an aprescrib$ oblig,n1 issu$ or ext5d$ af ,febru>y #be1 #aihf :5 allor any por;n (! 9t]e/ is 3t+5t or dep5d5t ^u ! use o= produc;n f prop]ty 9 ,canada or is -put$ #bh ,"p ;,i a#ab 0ref];e torev5ue1 pr(it1 ca% fl[1 -mod;y price or simil> crit]ion or byref];e 6divid5ds paya# 6%>ehold]s4 7,! a=em5;n$ excep;ns >e al n applica# 69t]e/ on oblig,ns 5t]$ 96af ,novemb] #ab1 #aiha & 2f ,febru>y #bf1 #aihf if any (! 9t]e/ paya# is 3t+5t or dep5d5t ^u use ( or produc;n f prop]ty 9 ,canada47 #ai4 ,"u ! foll[+ provi.ns1 ! normal rate ( ,"p ,,xiii tax on 9t]e/ is reduc$4 7a7 ,subsec;ns #bab7#f7 & 7#g7 provide =a ,"p ,,xiii tax rate ( five p] c5t on 9t]e/ on c]ta9 bonds or o!r oblig,ns (1 or gu>ante$ by1 a prov9ce provid$ t ! oblig,n 0 ei issu$ on or 2f ,decemb] #bj1 #aifj1 or issu$ af ,decemb] #bj1 #aifj pursuant 6writt5 >range;ts made on or 2f t date4 ,subsec;n #bab7#h7 ext5ds ? reduc$ rate 6c]ta9 bonds issu$ af ,decemb] #bj1 #aifj 9 #bi ,"p ;,i b#ab ex*ange = s* bonds issu$ on or 2f t date4 7b7 ,,itar #aj7#d7 provides t1 9 c]ta9 circum/.es1 :5 a resid5t ( ,canada has issu$ an oblig,n 2f #aigf 6a non-resid5t p]son :o is resid5t 9 a prescrib$ c.try li/$ 9 ,"p ,,xvi (! ,regul,ns1 ! rate ( )hold+ tax on 9t]e/ pd or cr$it$ on t oblig,n w 2 #ae p] c5t r ?an #be p] c5t4 ,bl5d$ ,pay;ts #bj4 ,a bl5d$ pay;t is a pay;t t c r1sonably 2 reg>d$ z 2+ 9 "p 9t]e/ or o!r am.t ( an 9come nature & 9 "p an am.t (a capital nature4 ,= purposes ( ,"p ,,xiii tax1 any "p (a bl5d$ pay;t 6a non-resid5t t c r1sonably 2 reg>d$ z 2+ 9t]e/ is deem$ 6be 9t]e/ on a debt oblig,n4 ,": "p (a bl5d$ pay;t made or paya# 6a non-resid5t af ,june #aihh c r1sonably 2 reg>d$ z an am.t ( an 9come nature1 o!r ?an 9t]e/1 #cj ,"p ;,i c#ab : wd 2 9clud$ 9 ! non-resid5t's 9come "u p>agraph #af7#a77b7 if ,"p ;,i 7 applica#1 s* am.t is deem$1 = purposes ( ,"p ,,xiii1 6h be5 pd or cr$it$ 6! non-resid5t 9 respect ( prop]ty1 s]vices or o!rwise1 dep5d+ on xs nature4 7,see al ,,it-#bfe;,r#c47-- #af7#a71 #bab7#a77b7 & #bad7#b74 -------------------------------------#ac ,gu>antee ,fees & ,/&by ,*>ges #ba4 ,any am.t pd or cr$it$ 6a non- resid5t 9 3sid],n =! non-resid5t's agree+ 6gu>antee1 9 :ole or 9 "p1 ! pr9cipal am.t ( an oblig,n (a resid5t ( ,canada is deem$ 6be a pay;t ( 9t]e/ on t oblig,n4 ,:5 a non-resid5t has 5t]$ 96an agree;t 6l5d m"oy or make m"oy availa# 6a resid5t ( ,canada1 any am.t pd or cr$it$ 6! non-resid5t 9 3sid],n = s* agree;t is deem$ 6be a pay;t ( 9t]e/ provid$ t1 on ! date s* agree;t 0 5t]$ 9to1 ,"p ,,xiii tax wd h appli$ 69t]e/ paya# on any #ca ,"p ;,i a#ac oblig,n issu$ pursuant 6t agree;t-- #bad7#ae74 ,a pay;t 0a gu>antor resid5t 9 ,canada 6a non-resid5t on a3.t ( or 9 lieu ( pay;t (1 or 9 satisfac;n ( 9t]e/ t 0 on an oblig,n (a p]son 9 default1 reta9s ! "* ( 9t]e/ 9 ! h&s (! non-resid5t4 ,? 9t]e/ pay;t is subject 6,"p ,,xiii tax un.s specific,y exempt$ 0"o (! provi.ns 4cuss$ 9 ? circul>4 ,mortgage ,9ve/;t ,corpor,n ,divid5ds #bb4 ,"u p>agraph #bad7#c77e71 any am.t pd 0a mortgage 9ve/;t corpor,n 6a %>ehold] (! corpor,n z or on a3.t (a taxa# divid5d 7o!r ?an a capital ga9s divid5d7 is deem$ 6h be5 pd z 9t]e/ on a bond issu$ af #aiga =! purpose ( ,"p ,,xiii4 ,s* an am.t w n al 2 tax$ z a taxa# divid5d "u subsec;n #bab7#b74 #cb ,deem$ ,9t]e/ on ,transf] b#ac or ,assign;t #bc4 ,subsec;n #bad7#f7 d1ls ) a3ru$ 9t]e/ on c]ta9 oblig,ns issu$ 0a p]son resid5t 9 ,canada ": ! oblig,n has be5 assign$ or o!rwise transf]r$ 0a non- resid5t 6a p]son resid5t 9 ,canada4 ,! subsec;n provides t any 9t]e/ a3ru$ 6! "t (! transf] t wd 2 requir$ 0subsec;n #bj7#ad7 6be 9clud$ 9 ! transf]or's 9come1 if ,"p ;,i 7 applica#1 % 2 deem$ =! purposes ( ,"p ,,xiii 6be a pay;t ( 9t]e/ on ! oblig,n made 0! transf]ee 6! transf]or at ! "t ! transf] o3urr$4 ,subsec;n #bad7#f7 does n apply 6"s (! oblig,ns t fall )9 ! subsec;n #bad7#h7 def9i;n ( an 8exclud$ oblig,n04 ,subsec;n #bad7#f7 al does n apply if ! transf] is a 8subsequ5t transf]0 z describ$ 9 #be 2l4 ,fur!r -;ts 3c]n+ subsec;n #bad7#f7 & relat$ provi.ns >e 9clud$ 9 p>agraphs #h & #i ( ,,it-#daj;,r4 #cc ,"p ;,i c#ac #bd4 ,:5 a non-resid5t has assign$ or o!rwise transf]r$ 6a resid5t ( ,canada "o ( c]ta9 oblig,ns1 issu$ 0a p]son resid5t 9 ,canada1 = -------------------------------------#ad an am.t t is 9 excess ( xs issue price1 subsec;n #bad7#g7 deems t excess =! purposes ( ,"p ,,xiii 6be a pay;t ( 9t]e/ on ! oblig,n made 0! transf]ee 6! transf]or at ! "t ! transf] o3urr$4 ,subsec;n #bad7#g7 does n apply 6any (! oblig,ns t fall )9 ! subsec;n #bad7#h7 def9i;n ( an 8exclud$ oblig,n01 nor does x apply if ! transf] is a 8subsequ5t transf]0 z describ$ 9 #be 2l4 #be4 ,subsec;n #bad7#g.a7 provides special rules =! situ,n ": a p]son resid5t 9 ,canada has assign$ or o!rwise transf]r$ an oblig,n 6a non- resid5t 7! 8f/ transf]07 & t non- resid5t has lat] transf]r$ ! oblig,n back 6! p]son resid5t 9 ,canada 7! 8subsequ5t transf]074 ,if ei #cd ,"p ;,i a#ad subsec;n #bad7#f7 or 7#g71 z describ$ abv1 wd o!rwise apply 6! subsequ5t transf]1 subsec;n #bad7#g.a7 9/1d provides t ! am.t1 if any1 0: ! price at : ! subsequ5t transf] 0 made exce$s ! price at : ! f/ transf] 0 made % 2 deem$ 6h be5 a pay;t ( 9t]e/ on ! oblig,n made 0! resid5t ( ,canada 7i4e41 ! transf]ee 9 ! subsequ5t transf]7 6! non-resid5t 7i4e41 ! transf]or 9 ! subsequ5t transf]7 at ! "t (! subsequ5t transf]4 #bf4 ,subsec;ns #bad7#f71 7#g7 & 7#g.a7 norm,y h applic,n only if an oblig,n held 0a non-resid5t is transf]r$ 6a p]son resid5t 9 ,canada4 ,h["e1 subsec;n #bad7#i7 ext5ds ! scope ( ^? subsec;ns 0deem+ c]ta9 non-resid5t transf]ees1 :o >e c>ry+ on busi;s 9 ,canada1 6be resid5t 9 ,canada =! purposes ( ,"p ,,xiii4 ,z a result1 a transf] 2t two non-resid5t p]sons may 2 subject 6^? provi.ns4 #ce ,"p ;,i b#ad #bg4 ,if a non-resid5t has be5 subject 6tax "u subsec;n #bad7#f7 or 7#g7 on deem$ 9t]e/ on ! assign;t ( an oblig,n 6a resid5t ( ,canada1 ! non-resid5t may 2 5titl$ 6a "pial refund ( t tax if ! oblig,n 0 previ\sly acquir$ 0! non-resid5t f a resid5t ( ,canada4 ,! refund is bas$ on ! total tax )held less ! tax paya# t relates 69t]e/ a3ru$ f ! date ! non-resid5t la/ acquir$ ! oblig,n f a resid5t ( ,canada 6! date ( xs f9al transf] 0! non-resid5t 6a resid5t--#bad7#aj7 7see #fi 2l74 #bh4 ,"u subp>agraph #bab7#a77b77;i71 9t]e/ pd 0a non-resid5t-[n$ 9ve/;t corpor,n 7,,nro7 is exempt f ,"p ,,xiii tax4 ,h["e1 ? exemp;n does n apply 6am.ts deem$ by -------------------------------------#ae subsec;n #bad7#f71 7#g7 or 7#g.a7 6be 9t]e/ pd or cr$it$ 0an ,,nro-- #bad7#aa74 #cf ,"p ;,i a#ae #bi4 ,": "! is a pay;t 6a non-resid5t "u an oblig,n = : ! non-resid5t is lia# 6pay ,"p ,,xiii tax 0virtue ( subsec;n #bad7#g7 or 7#g.a71 subsec;n #bad7#ab7 provides t s* pay;t _c al 2 subject 6! bl5d$ pay;t rule 9 subsec;n #bad7#b7 4cuss$ 9 #bj abv4 #cj4 ,"u subsec;n #bad7#ad71 any transac;n or ev5t 0: an oblig,n held 0a non-resid5t is redeem$ 9 :ole1 or 9 "p1 or is c.ell$ is deem$ 6be an 8assign;t0 =! purpose ( sec;n #bad4 #ca4 ,! 4cus.ns 9 #bc 6#cj abv apply 6oblig,ns issu$ af ,july #bg1 #aigc4 ,= oblig,ns issu$ 2t ,june #ah1 #aiga & ,july #bg1 #aigc1 ref];e %d 2 made 6^? sec;ns (! ,act ref]r$ 6in ! a=em5;n$ p>agraphs4 ,c]tificates ( ,exemp;n re ,9t]e/ #cb4 ,subsec;n #bab7#ad7 provides t ! ,m9i/] may1 ^u applic,n1 issue a #cg ,"p ;,i b#ae c]tificate ( exemp;n 6c]ta9 non- resid5t p]sons4 ,2f a c]tificate c 2 issu$1 ! non-resid5t m/ satisfy ! ,m9i/] t an 9come tax is impos$ "u ! laws (! c.try ( resid;e & t ^? laws exempt ! non-resid5t f ! pay;t ( 9come tax 6! gov]n;t ( t c.try4 ,9 a4i;n1 ! p]son m/ be3 7a7 a p]son :o is or wd be1 if resid5t 9 ,canada1 exempt f tax "u sec;n #adi2 7b7 a tru/ or corpor,n e/abli%$ or 9corporat$ pr9cip,y 9 3nec;n )1 or ! pr9cipal purpose ( : is 6adm9i/] or provide b5efits "u1 "o or m sup]annu,n1 p5.n or retire;t funds or plans or any funds or plans e/abli%$ 6provide employee b5efits2 or 7c7 a tru/1 corpor,n or o!r organiz,n 3/itut$ & op]at$ exclusively = *>ita# purposes1 no "p (! 9come ( : is paya# to1 or is o!rwise availa# =1 ! p]sonal b5efit ( any #ch ,"p ;,i c#ae proprietor1 memb]1 %>ehold]1 tru/ee or settlor ( t tru/1 corpor,n or o!r organiz,n4 ,a c]tificate ( exemp;n issu$ 6a non- resid5t p]son is e6ectiveonly =! purposes (! 9t]e/ exemp;n 9 subp>agraph #bab7#a77b77;iv74 7,see #ah7d7 abv & #gi 6#hb 2l47 -------------------------------------#af #cc4 ,,itar #aj7#e7 provides t c]tificates ( exemp;n issu$ "u subsec;n #ajf7#i7 (! =m] ,act %1 = purposes ( subp>agraph #bab7#a77b77;iv71 2 deem$ 6h be5 issu$ "u subsec;n #bab7#ad7 (! pres5t ,act4 ,s* c]tificates >e g5],y ext5d$ 9def9itely = 9t]e/ on oblig,ns describ$ 9 subp>agraph #bab7#a77b77;iv7 acquir$ on or 2f ,decemb] #ca1 #aiga 0! p]son 6:om ! c]tificate 0 issu$4 ,h["e1 if ! c]tificate hold] loses ! exempt /atus 9 ! c.try ( resid;e at any "t :5 ! c]tificate wd o!rwise / 2 9 =ce1 #ci ,"p ;,i a#af ! c]tificate c1ses 6be 9 =ce on ! date s* exempt /atus is lo/4 ,3firm,n z 6! /atus (! c]tificate hold] may "!=e 2 requir$ 9 ord] 6det]m9e :e!r ! =ego+ exemp;n applies4 ,e/ate & ,tru/ ,9come #cd4 ,9come ( or f a tru/ 7a 8tru/0 9cludes an e/ate7 pd or cr$it$ 6a non- resid5t b5efici>y is g5],y subject 6,"p ,,xiii tax "u p>agraph #bab7#a77c71 except 6! ext5t t ! am.t is deem$1 0m1ns (a design,n 0a mutual fund tru/ "u subsec;n #ajd7#ba71 6be a taxa# capital ga9 (! b5efici>y4 ,any "p ( an am.t t 2comes paya# 0a tru/ 9 xs tax,n ye> 6a non-resid5t b5efici>y & t wd 2 9clud$ 9 ! b5efici>y's 9come "u subsec;n #ajd7#ac7 if ,"p ;,i 7 applica#1 is deem$ 0p>agraph #bad7#c77f7 6be tru/ 9come pd or cr$it$ 6t b5efici>y on ! e>li] (! "d on : x 0 actu,y pd or cr$it$ & #dj ,"p ;,i b#af #ij "ds af ! 5d ( t ye>4 ,af #aihh1 a design,n describ$ 9 subsec;n #acb.a7#a7 0a mutual fund tru/ 6a non- resid5t b5efici>y is deem$ 0p>agraph #bad7#c77f4#a7 6be tru/ 9come pd or cr$it$ 6t b5efici>y on ! "d (! design,n4 #ce4 ,= am.ts 4tribut$ 0a tru/ prior 6xs #aihh tax,n ye>1 subsec;ns #bab7#aa.a7 & 7#aa.b7 s]v$ 6exempt a non-resid5t b5efici>y f ,"p ,,xiii tax on t por;n ( tru/ 9come pd or cr$it$ 6! b5efici>y : _h alr be5 subject 6tax 9 ! tru/4 ,= 4tribu;ns 0a tru/ 9 xs #aihh & subsequ5t tax,n ye>s ! abv-m5;n$ subsec;ns h be5 rep1l$ &a non-resid5t b5efici>y is 9/1d subject 6,"p ,,xiii tax "u p>agraph #bab7#a77c7 only on am.ts t wd 2 taxa# "u ,"p ;,i if t b5efici>y 7 a p]son resid5t 9 ,canada 6:om ,"p ;,i 7 applica#1 less taxa# capital ga9s pursuant 6subsec;n #ajd7#ba74 ,e6ective =! #aihh & subsequ5t tax,n ye>s1 ,"p #da ,"p ;,i c#af ,,xii4#b 9troduces a special tax on ! designat$ 9come ( c]ta9 tru/s4 7,simil> tax,n 0 previ\sly -------------------------------------#ag provid$ = "u ,"p ;,i--see ,,it-#dfe;,r4 ,! rules 9 ,"p ,,xii4#b provide t a 8designat$ b5efici>y0 9cludes a non-resid5t p]son 7un.s t p]son's tru/ 9come is tax$ "u ,"p ;,i7 & al provide t 8designat$ 9come0 g5],y 9cludes 9come f c>ry+ on busi;s 9 ,canada1 f ,canadian r1l e/ate1 res\rce prop]ties & timb] res\rce prop]ties & f 4posi;ns ( taxa# ,canadian prop]ty47 #cf4 ,": a tru/ has pd or cr$it$ an am.t1 o!r ?an on a 4tribu;n or pay;t ( capital 2f ,july #ad1 #aiij1 6a non- resid5t b5efici>y or o!r p]son b5efici,y 9t]e/$ 9 ! tru/1 subsec;n #bab7#aa7 deems ! am.t = purposes ( p>agraph #bab7#a77c7 6h be5 pd or cr$it$ z 9come (! tru/ reg>d.s (! s\rce f : ! tru/ deriv$ x4 ,! #db ,"p ;,i a#ag am.t may !n 2 subject 6,"p ,,xiii tax 9 a3ord.e )! rules 4cuss$ 9 #cd & #ce abv4 ,": an am.t pd or cr$it$ 7or deem$ s7 af ,july #ac1 #aiij 0a tru/ 6a non-resid5t b5efici>y may r1sonably 2 3sid]$ 6be a 4tribu;n (1 or deriv$ f1 a 8divid5d t is n a taxa# divid5d0 7e4g4 a capital divid5d7 rcvd 0! tru/ on a %>e (! capital /ock (a corpor,n resid5t 9 ,canada1 x is subject 6,"p ,,xiii tax "u p>agraph #bab7#a77c74 7,x %d 2 not$ t a 4tribu;n or pay;t ( capital 0a tru/ 6a non-resid5t b5efici>y t is made af ,july #ac1 #aiij b is n a 4tribu;n describ$ 9 ! immly prec$+ s5t;e is n taxa# "u p>agraph #bab7#a77c747 #cg4 ,p>agraph #bab7#a77c7 does n apply 6am.ts pd or cr$it$ 0a tru/ 6a non- resid5t b5efici>y 9 a "picul> tax,n ye> if ei 7a7 ! tru/ 0 e/abli%$ 2f #aidi1 & 9 ! "picul> ye> all ! b5efici>ies (! tru/ 7 resid5t 9 "o =eign #dc ,"p ;,i b#ag c.try & all (! 9come (! tru/ = t ye> 0 rcvd f p]sons resid5t 9 t c.try 7see al ,,it-#dfe;,r7--#bab7#aj71 or 7b7 ! am.t pd or cr$it$ c r1sonably 2 3sid]$ z deriv$ 7;i7 f divid5ds or 9t]e/ rcvd 0! tru/ f a non-resid5t-[n$ 9ve/;t corpor,n1 or -------------------------------------#ah 7;ii7 f copy"r royalties rcvd 0! tru/ relat+ 6! produc;n or reproduc;n ( any lit]>y1 dramatic1 musical or >ti/ic "w provid$ t no ,"p ,,xiii tax wd h be5 paya# 0! non-resid5t b5efici>y if ^! am.ts _h be5 pd directly 6! non-resid5t r ?an "? a tru/--#bab7#i74 ,see #ah7a7 abv & #ch7c7 & #de7a7 2l 3c]n+ ! exemp;ns applica# 6! am.ts describ$ 9 7b7 abv4 #dd ,r5ts1 ,royalties & ,o!r a#ah ,pay;ts #ch4 ,non-resid5ts >e subject 6,"p ,,xiii tax "u p>agraph #bab7#a77d7 on r5ts1 royalties & simil> am.ts pd or cr$it$ 9clud+ c]ta9 specific pay;ts describ$ 9 t p>agraph4 ,h["e1 p>agraph #bab7#a77d7 does n apply 6am.ts pd or cr$it$ 7a7 z an 9/al;t on ! sale price ( agricultural l&2 7b7 = s]vices p]=m$ 9 3nec;n )! sale ( prop]ty or negoti,n ( 3tracts2 7c7 z copy"r royalties or simil> pay;ts relat+ 6! produc;n or reproduc;n ( any lit]>y1 dramatic1 musical or >ti/ic "w2 7d7 = use ( railway roll+ /ock 0a railway -pany or 0a p]son ^: pr9cipal busi;s is t (a -mon c>ri]1 subject 6! 3di;ns 9 subp>agraph #bab7#a77d77;vii7 & subsec;n #bab7#af72 #de ,"p ;,i b#ah 7e7 "u a bona fide co/-%>+ agree;t ":by ! ,canadian resid5t pay] %>es1 on a r1sona# basis1 rese>* & develop;t exp5ses 9 ex*ange = an 9t]e/ 9 any or all prop]ty or o!r ?+ ( value t may result f ! rese>* & develop;t2 7f7 z r5tal =! use ( or ! "r 6use any corpor1l prop]ty \tside ,canada2 & 7g7 f a pay] ) :om ! non-resid5t is d1l+ at >m's l5g? 6! ext5t t ! am.t is deducti# 9 -put+ ! 9come (! pay] "u ,"p ;,i (! ,act f a busi;s c>ri$ on 9 a c.try o!r ?an ,canada4 ,ref];e %d 2 made 6,,it-#cjc 7&! ,septemb] #ai1 #aihe ,special ,rel1se 6t bullet97 z well z 6! provi.ns (! ,act not$ abv4 #ci4 ,! exclu.n describ$ 9 #ch7c7 abv applies 6copy"r royalties or simil> pay;ts =! "r 6produce or reproduce -put] programs4 #df ,"p ;,i #ai #dj4 ,subsec;n #bab7#e7 provides = ,"p ,,xiii tax on an am.t pd or cr$it$ 6a non-resid5t 0a p]son resid5t 9 ,canada =a "r 9 or 6! use ( 7a7 a mo;n picture film1 or 7b7 a film or video tape = use 9 3nec;n ) televi.n or1 ": ! am.t is pd or cr$it$ af #aihh1 any o!r m1ns ( reproduc;n = use 9 3nec;n ) televi.n t has be5 or is 6be us$ or reproduc$ 9 ,canada4 ,h["e1 = 7b7 abv1 subsec;n #bab7#e7 does n apply 6an am.t pd or cr$it$ af #aihe =a "r 9 or 6! use (a film or video tape or af #aihh =! "r 9 or 6! use ( any o!r m1ns ( reproduc;n ": t film1 video tape or o!r m1ns ( reproduc;n 0 or is = use solely 9 3nec;n )& z "p (a news program produc$ 9 ,canada4 #da4 ,a royalty pay;t : is subject 6,"p ,,xiii tax & : is made 6a ,u4,s4 resid5t z ! b5eficial [n] (! royalty is g5],y subject 6a reduc$ #dg ,"p ;,i a#ai )hold+ rate ( #aj@3p 0virtue ( ,>ticle ,,xii7#b7 (! #aihj ,canada-,unit$ ,/ates ,tax ,3v5;n4 ,h["e1 ,>ticle ,,xii7#c7 ( t ,3v5;n provides = -plete exemp;n f ,canadian )hold+ tax if ! pay;t is a copy"r royalty or l pay;t relat+ 6! produc;n or reproduc;n ( any lit]>y1 dramatic1 musical or >ti/ic "w4 ,! ,>ticle ,,xii7#c7 exemp;n does n apply 6royalties on mo;n pictures & "ws on film1 videotape or o!r m1ns ( reproduc;n = use 9 3nec;n ) televi.n4 #db4 ,": a non-resid5t p]son wd o!rwise 2 subject 6,"p ,,xiii tax on r5t f r1l prop]ty 9 ,canada or on a timb] royalty on a timb] res\rce prop]ty or timb] limit 9 ,canada1 ! non-resid5t may elect "u sec;n #baf 6pay ,"p ;,i tax on 9come f s* r5ts or royalties r ?an ,"p ,,xiii tax on ! gross pay;ts4 ,? elec;n is made 0fil+ an 9come tax return at any "t )9 two ye>s f ! 5d (! tax,n ye> 9 : s* r5ts or royalties 7 #dh ,"p ;,i b#ai pd 6! non-resid5t4 ,= fur!r 4cus.n ( ? elec;n1 ref] 6,,it-#cic;,r4 #dc4 ,if ! non-resid5t has "utak5 6file a ,"p ;,i return "u a sec;n #baf elec;n1 an ag5t or o!r p]son 6:om ! r5ts or timb] royalties >e pd or cr$it$ on 2half (! non-resid5t & :o is o!rwise requir$ 0subsec;n #bae7#c7 6remit ! -------------------------------------#bj )hold+ tax on s* am.ts1 may elect "u subsec;n #baf7#d7 6remit #be p] c5t (! am.t availa# = pay;t 6! non-resid5t4 ,?us1 = example1 a resid5t ag5t or o!r p]son 7s* a p]son cd possibly al 2 a t5ant71 :o on 2half (a non-resid5t l&"l has rcvd gross r5ts & pd prop]ty taxes1 repairs or o!r exp5ses1 wd 2 requir$ 6remit tax only on ! bal.e rema9+ af pay+ s* \tlays4 ,! "utak+ 0! non-resid5t &! elec;n "u subsec;n #baf7#d7 0! ag5t or o!r p]son m/ 2 made on =m ,,nr#f fil$ jo9tly 0!m 7see #fj7d7 2l74 ,x %d 2 not$ t ": a #di ,"p ;,i a#bj subsec;n #baf7#d7 "utak+ is made1 ! non-resid5t m/ file a return "u ,"p ;,i z 4cuss$ 9 #db abv )9 six mon?s 7r ?an two ye>s7 f ! 5d (! tax,n ye> 9 : ! pay;ts 7 made4 ,%d ! non-resid5t fail 6file ! return on "t or pay ! tax on "t1 see #fj 2l4 #dd4 ,:5 ! r5ts or royalties describ$ 9 #db & #dc abv >e pd 6a "pn]%ip1 a non- resid5t "pn] may make a subsec;n #baf7#a7 elec;n on t "pn]'s %>e (! "pn]%ip 9come f ! r5ts or royalties4 ,h["e1 ! elec;n "u subsec;n #baf7#d7 6)hold tax on ! net am.t is availa# only if all non-resid5t "pn]s (! "pn]%ip h "utak5 on =m ,,nr#f 6file a return "u ,"p ;,i4 ,divid5ds ,pd or ,cr$it$ 6,non-resid5ts #de4 ,"u subsec;n #bab7#b71 7a7 a taxa# divid5d 7o!r ?an a capital ga9s divid5d pd 0a non- #ej ,"p ;,i b#bj resid5t-[n$ 9ve/;t corpor,n1 a mortgage 9ve/;t corpor,n or a mutual fund corpor,n pursuant 6subsec;ns #acc7#g.a71 #acj.a7#d7 or #aca7#a7 respectively7 7see #bb abv71 or 7b7 a capital divid5d pd or cr$it$1 or deem$ "u ,"p ;,i or ,"p ,,xiv 6h be5 pd or cr$it$1 6a non-resid5t is subject 6,"p ,,xiii tax4 #df4 ,=! m1n+ ( 8divid5d01 8taxa# divid5d0 & 8capital divid5d01 see subsec;n #bdh7#a7 (! ,act4 #dg4 ,": a non-resid5t wd1 if resid5t 9 ,canada1 2 requir$ 69clude an am.t 9 9come 0virtue ( sec;n #ae or subsec;n #ef7#b71 t am.t is deem$ -------------------------------------#ba 0p>agraph #bad7#c77a7 6h be5 pd 6! non-resid5t z a divid5d f a corpor,n resid5t 9 ,canada4 ,subsec;n #ae7#b7 & p>agraph #bad7#c77a7 >e 4cuss$ 9 ,,it-#aai;,r#c4 ,:5 an am.t 6: sec;n #ae or subsec;n #ef7#b7 wd apply is deem$ 0p>agraph #bad7#c77a7 6h #ea ,"p ;,i a#ba be5 pd z a divid5d 6a non-resid5t1 ! am.t is deem$ 6h be5 pd at ! "t (! ev5t or transac;n t wd1 if ,"p ;,i 7 applica#1 h requir$ ! am.t 6be 9clud$ 9 ! taxpay]'s 9come4 ,fur!rmore1 a b5efit 3f]r$ 0a p]son on a non-resid5t may1 6! ext5t x is n o!rwise 9clud$ 9 ! 9come e>n$ 9 ,canada 0! non-resid5t1 2 deem$ 0p>agraph #bdf7#a77b7 6be a pay;t 9 respect ( prop]ty1 s]vices or o!rwise = purposes ( ,"p ,,xiii tax4 #dh4 ,sec;n #bab.a applies 6deem a divid5d 6h be5 pd 6& rcvd 0a non- resid5t p]son1 9 c]ta9 cases1 if t non-resid5t has transf]r$ %>es ( "o ,canadian corpor,n 6ano!r ,canadian corpor,n ) : ! non-resid5t does n d1l at >m's l5g? 7o!rwise ?an 0r1son (a "r ref]r$ 6in p>agraph #bea7#e77b774 ,! divid5d t is deem$ 6be pd 6! non- resid5t is equal 6! am.t 0: ! fair m>ket value ( 3sid],n 7o!r ?an %>es (! pur*as] corpor,n7 rcvd exce$s ! pd-up capital (! %>es transf]r$4 #eb ,"p ;,i b#ba ,subsec;n #bab.a7#c7 3ta9s rules = det]m9+ :e!r or n a non-resid5t d1ls at >m's l5g? )a pur*as] corpor,n4 ,sec;n #bab.a is 4cuss$ 9 detail 9 p>agraphs #ag 6#bg ( ,,it-#dhi & 9 ! ,june #g1 #aihe ,special ,rel1se 6t 9t]pret,n bullet94 ,x %d 2 not$ t ! applic,n ( sec;n #bab.a has be5 ext5d$ 6situ,ns 9 : %>es (a ,canadian corpor,n >e 4pos$ ( 7z 4cuss$ abv7 af ,febru>y #i1 #aihh 0a non-resid5t-[n$ 9ve/;t corpor,n4 ,! divid5d 7calculat$ 9 ! mann] 4cuss$ abv7 is deem$ 6h be5 pd 6& rcvd 0! non-resid5t-[n$ 9ve/;t corpor,n & ?us x is subject 6tax "u ,"p ;,i (! ,act4 #di4 ,9 c]ta9 circum/.es divid5ds pd 6a non-resid5t 0a corpor,n t qualifies z a 8=eign busi;s corpor,n0 z def9$ 9 ! ,act z x appli$ 9 ! #aiga tax,n ye> may 2 exempt f ,"p ,,xiii tax 0virtue ( sec;n #bac4 #ec ,o!r ,"p ,,xiii ,tax #bb ,excep;ns & ,alt]natives ,sov]eign ,immun;y #ej4 ,"u ! ,doctr9e ( ,sov]eign ,immun;y1 ! ,gov]n;t ( ,canada may grant exemp;n f tax on c]ta9 ,canadian-s\rce 9ve/;t 9come pd or cr$it$ 6! gov]n;t or c5tral bank (a =eign c.try4 ,writt5 au?oriz,n n 6)hold tax is giv5 6! ,canadian resid5t pay] ^u reque/ af sub/anti,n t s* 9ve/;t 9come 7o!r ?an t alr exempt "u ! ,act & ,regul,ns7 is ! prop]ty (! gov]n;t or c5tral bank (a =eign c.try4 ,! writt5 au?oriz,n w h an expiry date at : "t ! ,canadian pay] wd 2 requir$ 6re-apply or fur!r au?oriz,n n 6)hold4 ,a reque/ = au?oriz,n n 6)hold %d 2 =w>d$ to3 #ed ,"p ;,i a#bb ,rev5ue ,canada1 ,tax,n #hge ,h]on ,road ,ottawa1 ,ont>io ,k#a;,a #j;,l#h ,att5;n3 ,prov9cial & ,9t]n,nal ,rel,ns ,divi.n ,9ve/;t 9come (a =eign gov]n;t or xs ag5cy is exempt only if 7a7 ! o!r c.try wd provide a reciprocal exemp;n 6! ,canadian ,gov]n;t or xs ag5cies2 7b7 ! 9come is deriv$ 0! =eign gov]n;t or ag5cy 9 ! c\rse ( ex]cis+ a func;n (a gov]n;tal nature & is n 9come >is+ 9 ! c\rse ( an 9du/rial or -m]cial activ;y c>ri$ on 0! =eign au?or;y2 & 7c7 x is 9t]e/ on an >m's l5g? debt or portfolio divid5ds on li/$ -pany %>es4 ,9come s* z r5tals1 royalties or direct divid5ds f a -pany 9 : ! =eign gov]n;t has a sub/antial #ee ,"p ;,i b#bb or 3troll+ equ;y 9t]e/ does n qualify = exemp;n4 ,canada-,unit$ ,/ates ,9come ,tax ,3v5;n #ea4 ,"! is an exemp;n f ,"p ,,xiii tax on c]ta9 am.ts pd or cr$it$ 6a ,unit$ ,/ates organiz,n 6: a lr ( exemp;n "u ,>ticle ,,xxi (! ,canada-,unit$ ,/ates ,tax ,3v5;n has be5 issu$ & rema9s 9 =ce at ! "t ! am.t is pd or cr$it$4 7,see #gh 2l = details 3c]n+ qualify+ organiz,ns1 evid;e ( exemp;n1 & proc$ures = obta9+ & ma9ta9+ exemp;n47 -------------------------------------#bc ,pay;ts 6,non-,resid5t ,9sur]s #eb4 ,no ,"p ,,xiii tax is 6be )held f am.ts pd or cr$it$ 6a non-resid5t 9sur.e -pany or frat]nal b5efit society regi/]$ 6c>ry on busi;s 9 ,canada "u ! ,canadian & ,briti% ,9sur.e ,-panies ,act or "u ! #ef ,"p ;,i a#bc ,=eign ,9sur.e ,-panies ,act4 ,a -plete li/+ ( -panies or societies t hold ,c]tificates ( ,regi/ry f ! ,(fice (! ,sup]9t5d5t ( ,f9ancial ,9/itu;ns is provid$ qu>t]ly z a supple;t 6! ,canada ,gazette1 ,"p ;,i1 9 ! mon?s ( ,janu>y1 ,april1 ,july & ,octob]4 ,? li/+ or evid;e ( regi/ry suppli$ 0! ,(fice (! ,sup]9t5d5t ( ,f9ancial ,9/itu;ns w 2 adequate au?or;y =! pay;t ( 9t]e/ & divid5ds 0*eque )\t tax 2+ )held4 ,! taxes >e pd 0! -panies & societies on fil+ ( =m ,t#bjaf4 7,see #hc 2l7--#bae7#d74 ,miscellane\s #ec4 7a7 ,! gov]n;t or c5tral bank (a c.try o!r ?an ,canada &! foll[+ 9t]n,nal organiz,ns >e exempt f non-resid5t tax on 9t]e/ paya# on bonds (1 or gu>ante$ by1 ! ,gov]n;t ( ,canada issu$ af ,decemb] #bj1 #aifj1 #eg ,"p ;,i b#bc & 2f ,april #af1 #aiff-- 7#bab7#a77b77;ii77,b72 ,reg4 #hjf73 ,bank = ,9t]n,nal ,settle;ts ,europ1n ,fund ,9t]n,nal ,bank = ,recon/ruc;n & ,develop;t ,9t]n,nal ,develop;t ,associ,n ,9t]n,nal ,f9.e ,corpor,n ,9t]n,nal ,m"ot>y ,fund 7b7 ,! ,bank = ,9t]n,nal ,settle;ts is exempt f non-resid5t tax on 9t]e/ pd or cr$it$ af ,may #bc1 #aihe-- 7#bab7#a77b77;x72 ,reg4 #hjf.a74 7c7 ,if any (! pay;ts ref]r$ 6in ,"p ,,xiii >e made 6a non-resid5t p]son :o c>ries on busi;s 9 ,canada &! pay;ts may r1sonably 2 attribut$ 6! busi;s c>ri$ on 0t p]son "? a p]man5t e/abli%;t 9 ,canada1 ! non- resid5t p]son w n 2 subject 6tax on s* pay;ts "u ,"p ,,xiii (! ,act b r "u ,"p ;,i--7subsec;n #hje7#a7 (! ,regul,ns74 ,h["e1 un.s ! #eh ,"p ;,i c#bc p]son mak+ ! pay;ts is au?oriz$ 0! ,m9i/] 7"u subsec;n #hje7#b7 (! ,regul,ns7 6make s* pay;ts )\t any deduc;n "u sec;n #bae1 ! pay] w 2 held p]son,y lia# =! tax if ! non- resid5t recipi5t is f.d n 6h -------------------------------------#bd be5 c>ry+ on busi;s 9 ,canada "? a p]man5t e/abli%;t 9 ,canada4 ,prior 6,m>* #af1 #aihh1 ^! rules did n require t ! busi;s c>ri$ on 9 ,canada 2 "? a p]man5t e/abli%;t 9 ,canada4 7d7 ,subsec;n #bab7#ab7 exempts a non- resid5t f ,"p ,,xiii tax on am.ts pd or cr$it$ 6! non-resid5t 9 a ye> if ! am.ts 9 "q >e 9clud$ 9 -put+ ! 9come (a taxpay] "u ,"p ;,i 0virtue ( subsec;ns #ef7#d7 or 7#d.a7 or sec;ns #gd 6#ge4 ,z subsec;n #ef7#d.a7 does n apply 69come relat+ 6any p]iod 5d+ 2f #aihi1 ! ref];e 6t subsec;n 9 subsec;n #bab7#ab7 #ei ,"p ;,i a#bd applies =! #aihi & subsequ5t tax,n ye>s4 7e7 ,": an am.t pd or cr$it$ 6a non- resid5t wd o!rwise 2 subject 6,"p ,,xiii tax "u any "o ( p>agraphs #bab7#a77f71 7h71 7j7 to 7m7 or 7q7 (! ,act1 x may 2 m b5eficial =! non- resid5t 69/1d elect "u sec;n #bag 6file a return ( 9come =! ye> "u ,"p ;,i (! ,act & report ! am.t on t return4 ,tax is / requir$ 0,"p ,,xiii 6be deduct$ or )held f ! am.t2 h["e1 s9ce ! non-resid5t's ,"p ;,i tax liabil;y "u ! sec;n #bag elec;n w usu,y 2 less ?an ! ,"p ,,xiii tax o!rwise paya#1 subsec;n #bae7#e7 (! ,act & sec;n #hji (! ,regul,ns may p]mit a reduc;n 9 ! tax 6be deduct$ or )held if ! am.t is describ$ 9 any "o (! abv-m5;n$ p>agraphs 7if ! am.t is describ$ 9 p>agraph #bab7#a77j4#a71 x m/ h be5 pd or cr$it$ af ,july #ac1 #aiij74 ,! di6];e 2t ! ,"p ;,i #fj ,"p ;,i b#bd liabil;y "u ! sec;n #bag elec;n &! tax t has be5 deduct$ or )held c result 9 a refund 6or am.t [+ 0! non-resid5t4 ,fur!r 4cus.n (! sec;n #bag elec;n &! reduc;n 9 ! am.t ( tax 6be deduct$ or )held may 2 f.d 9 ,,it-#afc;,r#b 7al1 see #he 2l74 7f7 ,z 4cuss$ 9 #db 6#dd abv1 a taxpay] may elect "u sec;n #baf 6pay tax "u ,"p ;,i on c]ta9 r5ts & timb] royalties4 7g7 ,"p ,,xiii tax "u p>agraph #bab7#a77h7 does n apply 6t por;n ( any sup]annu,n or p5.n b5efit pd 6a non-resid5t p]son t c r1sonably 2 attribut$ 6s]vices r5d]$ 0a p]son 9 a tax,n ye> dur+ : t p]son 0 at no "t resid5t 9 ,canada & "?\t : t p]son 0 n employ$1 or only o3a.n,y employ$1 9 ,canada4 ,p>agraph #bab7#a77h7 al does n apply 6any sup]annu,n #fa ,"p ;,i #be or p5.n b5efit t is transf]r$ 7us+ prescrib$ =m ,,nrta#a7 0! pay] on 2half (! non-resid5t 6a regi/]$ p5.n plan1 or 6a regi/]$ retire;t sav+s plan1 ": 7;i7 if ! transf] 0 made 2f ,june #bh1 #aiij1 ! non-resid5t 0 ! annuitant "u ! plan 6: ! transf] 0 made2 or 7;ii7 if ! transf] has be5 made af ,june #bg1 #aiij1 x has be5 9 a3ord.e )! rules 7= resid5ts7 9 sec;n #adg.c or 9 p>agraph #fj7j7 or 7j4#b74 ,al exclud$ f ,"p ,,xiii tax "u p>agraph #bab7#a77h7 is any sup]annu,n or p5.n b5efit : wd 2 deducti# 9 -put+ taxa# 9come "u p>agraph #aaj7#a77f7 if ! non- resid5t _h be5 resid5t 9 ,canada "?\t ! tax,n ye>4 ,see al #ec7e7 abv 3c]n+ elec;ns "u sec;n #bag4 #fb ,"p ;,i a#be 7h7 ,p>agraph #bab7#a77f7 provides = ,"p ,,xiii tax on alimony or ma9t5.e pay;ts =! support or ma9t5.e (a non- resid5t sp\se or =m] sp\se 79clud+ a "py 6a -mon-law rel,n%ip7 &/or *n :5 s* pay;ts wd h be5 taxa# if ! recipi5t _h be5 resid5t 9 ,canada4 -------------------------------------#bf ,"p ,,ii--,pay;t1 ,report+ & ,refund ( ,non-,resid5t ,"p ,,xiii ,tax ,)held & ,o!r ,adm9i/rative ,-;ts ,pay;t & ,report+ ,g5]al ,-;ts #ed4 ,pay]s m/ remit ! tax due or )held on all pay;ts made 6non-resid5ts4 ,:5 ! am.t has be5 pd 6an ag5t or o!r p]son )\t ! ,"p ,,xiii tax hav+ be5 deduct$1 ! ag5t or o!r p]son m/ deduct & remit ! tax due4 ,e6ective af #aihg1 ,"p ,,xiii tax due or )held m/ 2 #fc ,"p ,,ii a#bf 8rcvd by0 ei a ,4trict ,(fice/,tax,n ,c5tre or a ,canadian f9ancial 9/itu;n on or 2f ! fifte5? "d (! mon? foll[+ ! mon? ! am.t 0 pd or cr$it$ 6! non- resid5t4 ,if pay]s alr h non-resid5t a3.ts )! ,de"p;t & >e 9 posses.n ( ;,,pd#g,,ar-;,,nr1 ,remitt.e ,=m1 ! tax )held may 2 remitt$ "? any 9/itu;n ": !y bank4 ,9 any o!r case1 ! tax may 2 remitt$ 6! ne>e/ ,tax,n (fice4 ,pay;t %d 2 made 0*eque or m"oy ord] paya# 6! ,rcvr ,g5]al 9 ! same curr5cy z 0 pd 6! non-resid5t or ! equival5t ,canadian curr5cy at ! rate ( ex*ange on ! "d on : ! non-resid5t 0 pd4 ,p]sons remitt+ tax =! f/ "t %d 9clude )! pay;t _! "n & a4ress1 or ! "n & a4ress ( _! firm1 ! type ( pay;t 7e4g41 divid5ds1 9t]e/1 r5tals1 royalties or o!r 9come7 & %d specify ! mon? dur+ : tax 0 )held on ! pay;t made 6! non-resid5t4 ,! ,de"p;t w mail a =m ;,,pd#g,,ar-;,,nr receipt & /ate;t 6! remitt] ea* mon?4 ,! #fd ,"p ,,ii b#bf top por;n ( ? =m may 2 torn (f & us$ :5 remitt+ tax f a future pay;t4 ,if ! remitt.e =m a3ompanies ! remitt.e1 no fur!r id5tific,n (! pay;t is nec4 ,9/ruc;ns =! use (! ;,,pd#g,,ar-;,,nr >e provid$ on ! back (! =m4 #ee4 ,except z o!rwise specifi$ 9 #ef 6#fc 2l1 p]sons :o h pd or cr$it$ 9t]e/1 divid5ds1 p5.ns1 annuities & o!r am.ts 79clud+ non-taxa# am.ts7 6non-resid5ts 9 a cal5d> ye> >e requir$ 6-plete an ,9=m,n ,return 5titl$ ,return ( ,am.ts ,pd or ,cr$it$ 6,non-,resid5ts ( ,canada4 ,= pre- #aiia ,9=m,n ,returns1 =ms ,,nr#d/,,nr#d;,a ,summ>y & ,,nr#d1 ,,nr#d;,a ,supple;t>ies 7 us$4 ,-m5c+ ) #aiia1 =ms ,,nr#d;,b ,summ>y & ,supple;t>ies m/ 2 us$4 ,see ,,nr#d;,b ,guide = -plete details4 ,9 "picul>1 pay]s m/3 -------------------------------------#bg 7a7 prep>e =m ,,nr#d;,b ,summ>y report+ all am.ts 9 p>agraphs #fe ,"p ,,ii a#bg #bab7#a77a7 to 7s7 & subsec;ns #bab7#b7 & 7#e7 (! ,act2 7b7 prep>e relat$ ,supple;t>y =m ,,nr#d;,b 7am.ts 9 p>agraphs #bab7#a77a7 to 7s7 & subsec;ns #bab7#b7 & 7#e7 (! ,act7 = e non- resid5t 6:om am.ts 7 pd or cr$it$ 9 ! ye>2 7c7 file copies #a & #b (! ,summ>y1 & copies #a & #b (! ,supple;t>ies ) ,rev5ue ,canada ,tax,n ,c5tre1 #hge ,h]on ,road1 ,ottawa1 ,ont>io1 ,k#a;,a #a;,g#i1 8,9=m,n ,process+10 n lat] ?an ,m>* #ca (! foll[+ ye>2 7d7 s5d copies #c & #d (! ,supple;t>ies 6! non-resid5t n lat] ?an ,m>* #ca (! foll[+ ye>2 & 7e7 reta9 copy #c (! ,summ>y & copy #e (! ,supple;t>y = record purposes4 #ef4 ,not)/&+ #ee abv1 :5 ! a7regate ( taxa# am.ts pd orcr$it$ 9 a ye> 6a "picul> non-resid5t totals less ?an 4#aj1 ! ,de"p;t does n require )hold+ ( tax or report+ ( ^! am.ts 9 #ff ,"p ,,ii b#bg annual 9=m,n ,return ( ,am.ts ,pd or ,cr$it$ 6,non-,resid5ts ( ,canada4 #eg4 ,pay;ts 6a non-resid5t f an e/ate or tru/ w 2 report$ 0! tru/ee on =ms ,,nr#d;,b ,summ>y & ,,nr#d;,b ,supple;t>y fil$ 3curr5tly )! ,t#c ,return (! tru/4 ,! ,t#c1 a3ompani$ 0! ,,nr#d;,b ,summ>y & ,supple;t>ies1 m/ 2 fil$ )9 #ij "ds f ! 5d (! tax,n ye> (! tru/4 #eh4 ,divid5d w>rants & 9t]e/ c\pons ca%$ 05ca%+ ag5ts dur+ ! ye> ) =ms ,,nr#fja & ,,nr#fjb >e requir$ 6be report$ on ! 8,am.ts n report$ on ,,nr#d;,b ,supple;t>y0 space (! =m ,,nr#d;,b ,summ>y4 ,? 9=m,n is deriv$ f copy #c ( =m ,,nr#fja or ,,nr#fjb1 : 0 reta9$ 0! 5ca%+ ag5t4 #ei4 ,a bank1 tru/ -pany or cr$it union1 :5 ca%+ divid5d w>rants or 9t]e/ c\pons t >e [n$ 0a non-resid5t or >e 2+ ca%$ 0a non-resid5t or ! non- resid5t's ag5t1 m/ issue 6s* non- resid5t or ag5t #fg ,"p ,,ii c#bg 7a7 =m ,,nr#fja :5 tax is )held4 ,^! =ms m/ 2 =w>d$ 6! ,de"p;t -------------------------------------#bh mon?ly )! ;,,pd#g,,ar-;,,nr remitt.e =m z 9dicat$ 9 #ed abv1 or 7b7 =m ,,nr#fjb = non-resid5t p]sons :5 no tax is )held4 ,=ms ,,nr#fjb m/ 2 =w>d$ mon?ly to3 ,rev5ue ,canada1 ,tax,n ,9t]n,nal ,tax,n ,(fice #hge ,h]on ,road ,ottawa1 ,ont>io ,k#a;,a #a;,a#h #fj4 ,9 ! case ( r5t f r1l prop]ty 9 ,canada or a royalty f a timb] res\rce prop]ty or timb] limit 9 ,canada1 if "! is an elec;n "u subsec;n #baf7#d7 z describ$ 9 #dc abv1 ! foll[+ rules apply3 7a7 ! ,return ( ,9come 7=m ,t#a1 ,t#b or ,t#c7 =! tax,n ye> m/ 2 #fh ,"p ,,ii a#bh fil$ )9 #fi ,"p ,,ii b#bh six mon?s f ! 5d (! tax,n ye> = : ! elec;n 0 made2 7b7 all r5ts on r1l prop]ty or timb] royalties f a timb] res\rce prop]ty or timb] limit 9 ,canada m/ 2 report$ on ! return2 7c7 ! tax report$ on ! return m/ 2 remitt$ 0! due date2 7d7 =m ,,nr#f %d 2 fil$ on or 2f ,janu>y #a (! tax,n ye> 6: ! elec;n applies1 or1 on or 2f ! date ! f/ r5tal pay;t is due1 z applica#2 7e7 ! pay] may 2 5titl$ 6)hold tax on ! net am.t availa# 6! non-resid5t2 & 7f7 tax )held m/ 2 remitt$ al;g ) =m ;,,pd#g,,ar-;,,nr4 ,if an elec;n has be5 made "u subsec;n #baf7#d7 b a ,return ( ,9come =! tax,n ye> is n fil$ )9 ! "t specifi$ 9 7a7 abv1 or ! tax report$ on ! return is n remitt$ 0! due date1 ! t5ant or ag5t w 2 notifi$ acly z a co-sign] ( =m ,,nr#f4 ,! t5ant or ag5t m/ !n #gj ,"p ,,ii c#bh pay ! assess$ tax "u ,"p ,,xiii & may reta9 f future r5tals or timb] royalties ! di6];e 2t ! tax remitt$ on ! net & t applica# on ! gross r5tals or timb] royalties 6date4 ,annual 9come tax returns 7=m ,t#a1 ,t#b or ,t#c71 if applica#1 >e 6be fil$ )3 ,rev5ue ,canada1 ,tax,n ,9t]n,nal ,tax,n ,(fice #hge ,h]on ,road ,ottawa1 ,ont>io ,k#a;,a #a;,a#h -------------------------------------#bi ,tru/ ,-panies #fa4 ,tru/ -panies or o!r f9ancial 9/itu;ns may remit non-resid5t tax on 2half ( 7a7 corpor,ns1 z pay]s or transf] ag5ts1 7b7 9dividuals or corpor,ns1 z ag5ts1 nom9ees or cu/odians1 or #ga ,"p ,,ii a#bi 7c7 e/ates or tru/s1 z executors or tru/ees4 ,2c (! div]sifi$ a3.ts adm9i/]$ 0s* 9/itu;ns1 >range;ts %d 2 made 9iti,y )! ,9t]n,nal ,tax,n ,(fice or appropriate tax,n (fice = 7;i7 prop] design,n ( a3.ts1 & 7;ii7 prop] alloc,n ( remitt.es 0ye>1 = tru/s t >e op]at$ on a fiscal ye> basis4 ,reconcili,n ( ,,nr#d;,b returns 6! v>i\s a3.ts = ea* tax,n ye> c ?us 2 facilitat$4 ,:5 an am.t 2comes paya# 0a tru/ resid5t 9 ,canada 6a non-resid5t b5efici>y &! am.t is deducti# 9 -put+ ! 9come (! tru/ =a tax,n ye>1 =! purposes ( p>agraph #bab7#a77c7 (! ,act ! am.t % 2 deem$ 6h be5 pd 6! non-resid5t z 9come ( or f ! tru/ on ! e>li] ( #gb ,"p ,,ii b#bi 7;i7 ! "d on : ! am.t 0 pd or cr$it$1 & 7;ii7 ! n9etie? "d af ! 5d (! tax,n ye> (! tru/4 ,9come ,rcvd f ,s\rces ,)9 ! ,unit$ ,/ates on ,2half ( ,o!r ,p]sons &! ,)hold+ ( ,a4i;nal ,unit$ ,/ates ,tax #fb4 ,e p]son 9 ,canada :o rcvs 9come f s\rces )9 ! ,unit$ ,/ates =! b5efit or cr$it (a p]son ^: a4ress is \tside ,canada is requir$ 6report s* 9come on =m ,,nr#a &1 9 "s cases1 6deduct a4i;nal ,unit$ ,/ates tax4 ,9come f ,unit$ ,/ates s\rces 9cludes divid5ds1 9t]e/1 r5ts1 royalties1 annuities1 or o!r fix$ or det]m9a# annual or p]iodic 9come f : a tax 0 deduct$ at ! s\rce4 ,! atta*$ ,app5dix #b s*$ule %[s ! report+ & )hold+ require;ts t >e applica# 69come f s\rces )9 ! ,unit$ ,/ates4 ,! nom9ee1 ag5t1 or cu/odian m/ file ! respective ,t#e ,return )! appropriate ,tax,n ,c5tre 0! la/ "d ( ,febru>y & ,,nr#a ,return )! #gc ,"p ,,ii c#bi ,9t]n,nal ,tax,n ,(fice 0! fifte5? ( ,m>*1 relat+ 6s* 9come =! prec$+ cal5d> ye>4 ,! a4i;nal ,unit$ ,/ates tax is 6be remitt$ 9 ,unit$ ,/ates curr5cy1 tgr -------------------------------------#cj ) ,unit$ ,/ates =m #ajdb1 6! ,9t]nal ,rev5ue ,s]vice 7at ! a4ress 9dicat$ on =m ,,nr#a7 on or 2f ,m>* #ae (! ye> foll[+ ! cal5d> ye> 9 : ! 9come 0 rcvd4 ,payees 9 ,c]ta9 ,c.tries #fc4 ,a :olly-[n$ ,canadian corpor,n pay+ or cr$it+ tax-free divid5ds 6xs p>5t 9 ,irel& % report s* divid5ds :5 fil+ ! ,,nr#d;,b ,return =! cal5d> ye> & sub/antiate s* exemp;n "u ! ,canada- ,irel& ,9come ,tax ,agree;t1 ,>ticle ,,vi7#b7 0an a6idavit atta*$ 6! return4 #gd ,9t]e/1 ,p5alties & ,f9es a#cj 7,reflects rates 9 e6ect s9ce ,septemb] #ac1 #aihh7 #fd4 ,a p]son :o fails 7a7 6)hold non-resid5t tax on 2half (a non-resid5t is lia# =3 7;i7 ! am.t ( tax t %d h be5 )held plus 9t]e/ on s* am.t at ! prescrib$ rate p] annum1 & 7;ii7 a p5alty ( #aj p] c5t (! am.t t %d h be5 )held plus 9t]e/ on s* p5alty at ! prescrib$ rate p] annum &1 ": ! failure 6)hold is a second or subsequ5t failure 9 ! ye> t has o3urr$ af ! p]son has be5 assess$ s* a p5alty =! f/ s* failure 9 ! ye>1 a p5alty ( #bj p] c5t (! am.t t %d h be5 )held plus 9t]e/ on s* p5alty at ! prescrib$ rate p] annum2 ,note3 ,! liabil;y 4cuss$ "u 7;i7 abv may 2 assess$ ag/ ! pay] or ! non- #ge ,"p ,,ii b#cj resid5t payee or ag/ bo? until "o (! assess;ts is pd4 ,! liabil;y 4cuss$ "u 7;ii7 abv may 2 assess$ only ag/ ! pay]4 7b7 6remit1 0! date x is due1 non- resid5t tax )held is lia# =3 7;i7 ! am.t )held & n remitt$ plus 9t]e/ on s* am.t at ! prescrib$ rate p] annum1 & 7;ii7 a p5alty ( #aj p] c5t (! am.t )held & n remitt$ plus 9t]e/ on s* p5alty at ! prescrib$ rate p] annum &1 ": ! failure 6remit ! am.t )held is a second or subsequ5t failure 9 ! ye> t has o3urr$ af ! p]son has be5 -------------------------------------#ca assess$ s* a p5alty =! f/ s* failure 9 ! ye>1 a p5alty ( #bj p] c5t (! am.t )held & n remitt$ plus 9t]e/ on s* p5alty at ! prescrib$ rate p] annum2 or #gf ,"p ,,ii a#ca 7c7 6file =m ,,nr#d;,b ,return 7;i7 =! cal5d> ye> on or 2f ,m>* #ca (! foll[+ ye> g5],y1 & 7;ii7 =! tax,n ye> ( an e/ate or tru/1 )9 n9ety "ds f ! 5d ( t tax,n ye> 9 : ! am.t 0 pd or cr$it$ is lia# =a p5alty : is equal 6! grt] ( 4#ajj & 4#be p] "d ( default 6a maximum ( 4#b1ejj = t ye>4 ,a p]son :o fails 64tribute copies ( =m ,,nr#d;,b ,supple;t>y 6non-resid5ts at ! "ts specifi$ 9 7;i7 & 7;ii7 abv is al lia# 6a p5alty equal 6! grt] ( 4#ajj & 4#be p] "d ( default 6a maximum ( 4#b1ejj = t ye>4 ,note3 ,! prescrib$ rate ( 9t]e/ ref]r$ 6in 7a7 & 7b7 abv isset qu>t]ly 0,"p ,,xliii (! ,regul,ns4 ,e6ective ,janu>y #a1 #aihg1;int]e/ is -p.d$ daily4 #gg ,"p ,,ii b#ca #fe4 ,a p5alty ( 4#ej may 2 impos$ ^u 7a7 ! p]son pres5t+ c\pons or divid5d w>rants = 5ca%;t :o fails 6-plete prop]ly =ms ,,nr#fja or ,,nr#fjb2 7b7 ! 5ca%+ ag5t :o fails 6obta9 a -plet$ =m ,,nr#fja or ,,nr#fjb at ! "t c\pons or divid5d w>rants >e redeem$1 & 7c7 ! 5ca%+ ag5t :o fails 6deliv] ! =ms 6! ,de"p;t 0! fifte5? "d (! mon? foll[+ ! mon? 9 : !y 7 rcvd4 #ff4 ,a p]son 3vict$ ( evad+ or attempt+ 6evade pay;t ( taxes impos$ 0! ,act or ( -mitt+ any o!r (f;e describ$ 9subsec;n #bci7#a7 is subject 6a f9e ( n less ?an #ej p] c5t & n m ?an #bjj p] c5t (! am.t ( tax t 0 s"\ 6be evad$1 or bo? ! f9e & imprison;t =a t]m n exce$+ two ye>s4 -------------------------------------#cb ,refund ,( ,tax ,)held 7,note3 ,am.ts ( less ?an 4#a >e n refunda#47 #gh ,"p ,,ii a#cb #fg4 ,! proc$ures = obta9+ refunds ( non-resid5t tax :5 a payee is 5titl$ 6a refund ( all or "p (! tax )held "u ,"p ,,xiii >e set \ 9 #fh 6#gg 2l4 ,note3 ,any /ate;t 9 ? 9=m,n circul> 6! e6ect t ! ,m9i/] % or may pay a refund ( ,"p ,,xiii tax is subject 6! provi.ns ( subsec;n #bbg7#f7 (! ,act : p]mits ! ,m9i/] 6f/ apply ! refund ag/ any am.t t ! non-resid5t payee is o!rwise lia# = "u ! ,act4 ,:o ,may ,claim a ,refund #fh4 ,! foll[+ >e "s examples ( p]sons :o may 2 5titl$ 6claim a refund3 7a7 ,unit$ ,/ates resid5t organiz,ns exempt f tax "u ,>ticle ,,xxi (! #aihj ,canada-,unit$ ,/ates ,tax ,3v5;n2 7b7 organiz,ns & tru/s \tside ,canada t hold a c]tificate ( exemp;n #gi ,"p ,,ii b#cb issu$ 0! ,de"p;t exempt+ !m f tax on 9t]e/ f bonds1 deb5tures or simil> oblig,ns issu$ af ,june #ac1 #aifc2 ,note3 ,subject 6! -;ts 9 #ha 2l1 tax is )held on 9come f securities b5efici,y [n$ 0tax-exempt organiz,ns :5 regi/]$ 9 ! "n ( nom9ees 7= 9=m,n on ! correct )hold+ rate1 see ,9=m,n ,circul> #gf-ab;,r#d74 7c7 non-resid5t p]sons :o h pd non- resid5t )hold+ tax 7;i7 at #be p] c5t :5 a l[] rate applies "u a bilat]al tax 3v5;n or agree;t 2t ,canada &! c.try ": ! non-resid5t resides4 ,see ,app5dix ;,a atta*$ 6,9=m,n ,circul> #gf-ab;,r#d =a li/ ( tr1ty c.tries & rates ( tax2 7;ii7 at #be p] c5t on ! gross or net r5tals f r1l prop]ty or a timb] royalty dur+ ! tax,n #hj ,"p ,,ii c#cb ye>1 & :o _h fil$ a ,t#a1 ,t#b or ,t#c return = t ye> "u sec;n #baf (! ,act2 7;iii7 at #be p] c5t on alimony1 p5.ns1 annuities1 or simil> pay;ts pursuant 6p>agraphs #bab7#a77f71 7h71 7j7 to 7m7 & 7q7 (! ,act1 & elect 6file a -------------------------------------#cc ,t#a ,9dividual ,9come ,tax ,return pursuant 6sec;n #bag2 7;iv7 on 9come ( non-resid5t 9sur.e -panies & frat]nal b5efit societies regi/]$ 6c>ry on busi;s 9 ,canada "u ! ,canadian & ,briti% ,9sur.e ,-panies ,act or "u ! ,=eign ,9sur.e ,-panies ,act2 7;v7 :ile deem$ or ord9>ily resid5t 9 ,canada =! p]iod 7,a7 z an 9dividual "u subsec;ns #bej7#a7 & 7#c7 (! ,act1 or 7,b7 z a corpor,n "u subsec;n #bej7#d72 & #ha ,"p ,,ii a#cc 7d7 a p]son resid5t 9 ,canada :o is a memb] (a "pn]%ip 7o!r ?an a ,canadian "pn]%ip z describ$ 9 #i abv7 t 0 subject 6,"p ,,xiii tax 0virtue ( p>agraph #bab7#ac.a77b7 (! ,act4 ,! propor;nate %>e (! pr(its (! "pn]%ip =! tax,n ye> applica# 6a "pn] resid5t 9 ,canada w e/abli% ! propor;nate %>e ( ,"p ,,xiii tax )held t may 2 claim$ z a cr$it ag/ ,"p ;,i tax det]m9$ on ! 9come =! tax,n ye>4 ,:5 6,claim a ,refund #fi4 ,a p]son on ^: 2half an am.t has be5 pd 6! ,rcvr ,g5]al "u ,"p ,,xiii (! ,act1 & :o1 af hav+ tax deduct$ or )held "u t "p 7a7 0 n lia# 6pay any tax1 or 7b7 has _h deduct$ an am.t t 0 9 excess (! tax t 0 requir$ 6be pd may make applic,n 9 writ+ )9 two ye>s f ! 5d (! cal5d> ye> 9 : ! am.t #hb ,"p ,,ii b#cc 0 pd1 & 9 s* case1 ! ,m9i/] % refund ! excess tax pd4 ,= example1 ,"p ,,xiii tax )held on a ,decemb] #aihi pay;t 6a non-resid5t & remitt$ 6! ,de"p;t 9 ,janu>y #aiij may 2 refund$ if a writt5 refund applic,n is rcvd 0,decemb] #ca1 #aiib4 ,tax )held on a ,novemb] #aihi pay;t t 0 remitt$ 6! ,de"p;t 9 ,decemb] #aihi1 h["e1 c 2 refund$ only if a writt5 refund applic,n 0 rcvd 0,decemb] #ca1 #aiia4 ,note3 ,= purposes ( an elec;n "u sec;n #bag (! ,act on alimony1p5.ns or simil> pay;ts1 ! ,t#a ,9dividual ,9come ,tax ,return isrequir$ 6be fil$ )9 six mon?s f ! 5d (! tax,n ye> 9:i* s* am.ts 7 pd or cr$it$4 #hc ,h[ 6,claim a ,refund #cd #gj4 ,a non-resid5t ( ,canada may claim a refund by 7a7 =w>d+ a lr sign$ 0ei ! resid5t pay] or ! non-resid5t taxpay]2 7b7 =w>d+ an ,applic,n = ,refund ( ,non-,resid5t ,tax 7=m ,,nr#g-;,r7 7e4g41 tax )held f p5.n 9come exempt "u a tax agree;t ) ano!r c.try72 7c7 fil+ =m ,t#a ,9dividual ,9come ,tax ,return z an 9dividual =! purposes ( 7;i7 r5tal 9come f r1l prop]ty or a timb] royalty 7sec;n #baf elec;n71 & 7;ii7 alimony1 p5.ns & simil> pay;ts 7p>agraphs #bab7#a77f71 7h71 7j7 to 7m7 & 7q77 :5 an elec;n is fil$ pursuant 6sec;n #bag1 or 7d7 fil+ =m ,t#b ,corpor,n ,9come ,tax ,return or ,t#c ,e/ate ,tru/ ,return =! purposes ( r5tal 9come f r1l prop]ty or a timb] royalty 7sec;n #baf74 #hd ,"p ,,ii a#cd ,note3 ,:5 writt5 notific,n is rcvd 0! ,de"p;t "u 7a71 a =m ,,nr#g-;,r1 ,t#a ,9dividual ,9come ,tax ,return1 ,t#b ,corpor,n ,9come ,tax ,return or ,t#c ,e/ate ,tru/ ,return1 z applica#1 is made availa# 6! claimant4 ,refund claims "u 7b71 7c7 or 7d7 %d n 2 -b9$1 z process+ proc$ures = ea* >e di6]5t4 #ga4 ,a non-resid5t 9sur.e -pany or a frat]nal b5efit society regi/]$ 6c>ry on busi;s 9 ,canada "u ! ,canadian & ,briti% ,9sur.e ,-panies ,act or "u ! ,=eign ,9sur.e ,-panies ,act may claim a cr$it refund1 if applica#1 0atta*+ 7a7 a writt5 notific,n1 7b7 =m ,,nr#d;,b ,supple;t>y1 or 7c7 a =m ,,nr#g-;,r ,applic,n = ,refund ( ,non-,resid5t ,tax 6xs ,corpor,n ,9come ,tax ,return 7=m ,t#b7 or xs ,9sur.e ,-panies ,non- ,resid5t ,tax ,return 7=m #he ,"p ,,ii b#cd ,t#bjaf7 =a tax,n ye> : is due 0! fil+ date set \ 9 #hc 2l4 ,,nr#g-;,r refund claims am5d+ ! prior ye>'s ,t#bjaf .fil$ m/ 2 not$ acly4 -------------------------------------#ce #gb4 ,a resid5t ( ,canada may claim a refund 0atta*+ 7a7 a sign$ lr reque/+ ! refund1 7b7 a =m ,,nr#d;,b ,supple;t>y1 or 7c7 a =m ,,nr#g-;,r ,applic,n = ,refund ( ,non-,resid5t ,tax 6! ,t#a ,9dividual ,9come ,tax ,return or ,t#b ,corpor,n ,9come ,tax ,return or ,t#c ,tru/ ,9come ,tax ,return & ,tru/ ,9=m,n ,return =! tax,n ye>4 #hf ,h[ 6,-plete & ,file a a#ce ,claim = ,refund on ,=m ,,nr#g-;,r1 ,applic,n = ,refund ( ,non-,resid5t ,tax1 or 0,fil+ an ,9come ,tax ,return #gc4 ,a non-resid5t payee 7a7 :o has rcvd a =m ,,nr#d;,b ,supple;t>y issu$ 0a pay]1 -pletes =m ,,nr#g-;,r 9clud+ 8,c]tific,n0 & atta*es copy #c ( =m ,,nr#d;,b ,supple;t>y2 7b7 :o has n rcvd a =m ,,nr#d;,b ,supple;t>y1 -pletes a =m ,,nr#g-;,r 9clud+ 8,c]tific,n0 & =w>ds x 6! pay] or 4burs+ ag5t = -ple;n (! 8,c]tificate ( ,tax ,)held0 por;n2 7c7 :o has rcvd a =m ,,nr#d;,b ,supple;t>y & :o elects 6file an 9come tax return "u ,sec;n #bag (! ,act1 atta*es copy #c ( t =m 6! return2 or 7d7 :o has rcvd a =m ,,nr#d;,b ,supple;t>y & :o elects 6file #hg ,"p ,,ii b#ce an 9come tax return "u ,sec;n #baf1 atta*es copy #c ( t =m 6! return4 #gd4 ,a non-resid5t :o1 z b5eficial [n] ( securities regi/]$ 9 ! "n (a nom9ee1 has rcvd a =m ,,nr#d;,b ,supple;t>y 7issu$ 0pay]7 9 ! "n (! nom9ee 7a7 -pletes =m ,,nr#g-;,r 9clud+ 8,c]tific,n01 7b7 -pletes an a6idavit z 6! b5eficial [n]%ip (! securities 7a sep>ate a6idavit m/ 2 -plet$ ea* "t ! 9come fl[s "? m ?an "o nom9ee71 & 7c7 atta*es ! =m ,,nr#d;,b ,supple;t>y & a6idavit 6a =m ,,nr#g-;,r4 ,note3 ,! non-resid5ts describ$ 9 #gc & #gd abv file ! ,,nr#g-;,r applic,n or ! 9come tax return )3 #hh ,"p ,,ii #cf ,rev5ue ,canada1 ,tax,n ,9t]n,nal ,tax,n ,(fice #hge ,h]on ,road ,ottawa1 ,ont>io ,k#a;,a #a;,a#h #ge4 ,a resid5t ( ,canada :o rcvd v>i\s types ( 9come at an a4ress \tside ,canada & has n rcvd a =m ,,nr#d;,b ,supple;t>y 7a7 -pletes =m ,,nr#g-;,r 9clud+ 8,c]tific,n01 7b7 =w>ds =m ,,nr#g-;,r 6! pay] or 4burs+ ag5t = -ple;n (! 8,c]tificate ( ,tax ,)held0 por;n1 & 7c7 atta*es =m ,,nr#g-;,r 6! ,t#a return or ,t#b return =! tax,n ye> & claims a cr$it =! non-resid5t tax ag/ ! tax paya# 9 ! return4 #gf4 ,a resid5t ( ,canada :o rcvd 9come at an a4ress \tside ,canada & has rcvd a =m ,,nr#d;,b ,supple;t>y atta*es copy #c (! ,supple;t>y 6! ,t#a #hi ,"p ,,ii a#cf ,9dividual ,9come ,tax ,return or ,t#b ,corpor,n ,9come ,tax ,return4 ,excep;ns #gg4 ,:5 an applic,n is made1 )9 a two ye> p]iod1 0or on 2half (a non-resid5t p]son = refund ( an am.t remitt$ 6! ,rcvr ,g5]al t 0 )held "u ,"p ,,xiii1 &! ,m9i/] is n satisfi$ 7a7 t ! p]son 0 n lia# 6pay tax1 or 7b7 t ! am.t 0 9 excess (! tax paya#1 ! ,m9i/] w assess t p]son = any am.t paya# "u ,"p ,,xiii & s5d a ,notice ( ,assess;t4 ,divi.ns ;,i & ;,j ( ,"p ;,i (! ,act >e !n applica# 6! ext5t provid$ 0subsec;n #bbg7#g74 ,! p]son :o rcvs an assess;t & :o wi%es 6app1l m/ file a ,notice ( ,objec;n 6! assess;t )9 #ij "ds f ! date ( t assess;t4 #ij ,o!r ,adm9i/rative ,-;ts b#cf ,exemp;ns #gh4 ,canada-,u4,s4 ,tax ,3v5;n1 #aihj-- ,>ticle ,,xxi4 7a7 ,9come deriv$ 0an organiz,n resid5t 9 ! ,unit$ ,/ates t is religi\s1 sci5tific1 lit]>y1 $uc,nal1 or *>ita# 9 "* may 2 exempt f ,canadian tax,n "u >ticle ,,xxi1 p>agraph #a (! ,canada-,unit$ ,/ates ,tax -------------------------------------#cg ,3v5;n 6! ext5t t s* 9come is exempt f tax 9 ! ,unit$ ,/ates4 7b7 ,a tru/1 -pany or o!r organiz,n resid5t 9 ! ,unit$ ,/ates : is g5],y exempt 9 a tax,n ye> f ,u4,s4 9come tax & is 3/itut$ & op]at$ exclusively 6adm9i/] or provide employee b5efits or b5efits =! self- employ$ "u "o or m funds or plans e/abli%$ 6provide p5.n or retire;t b5efits or o!r employee #ia ,"p ,,ii a#cg b5efits may obta9 exemp;n 9 t ye> f ,canadian tax,n on xs divid5d & 9t]e/ 9come "u >ticle ,,xxi1 subp>agraph #b7a7 (! ,canada-,unit$ ,/ates ,tax ,3v5;n4 ,a tru/1 -pany or o!r organiz,n resid5t 9 ! ,unit$ ,/ates : is n tax$ 9 ! ,unit$ ,/ates 9 a tax,n ye> & is 3/itut$ & op]at$ exclusively 6e>n 9come =! b5efit ( an organiz,n describ$ 9 ! prec$+ s5t;e may obta9 exemp;n 9 t ye> f ,canadian tax,n on xs divid5d & 9t]e/ 9come "u ,>ticle ,,xxi1 subp>agraph #b7b7 (! ,canada-,unit$ ,/ates ,tax ,3v5;n4 7c7 ,applic,n "u ,p>agraph #a ( ,>ticle ,,xxi %d 2 made 0lr1 a3ompani$ 0a c]tifi$ copy or a photocopy ( 7;i7 ! ,*>t]1 ,>ticles ( ,9corpor,n or simil> 9/ru;t sett+ \ ! purposes (! organiz,n1 & 7;ii7 a lr ( det]m9,n 0! ,9t]nal ,rev5ue ,s]vice (! ,unit$ #ib ,"p ,,ii b#cg ,/ates ,tr1sury ,de"p;t z 6! /atus (! organiz,n "u ! ,9t]nal ,rev5ue ,code4 7d7 ,applic,n "u ,p>agraph #b ( ,>ticle ,,xxi %d 2 made 0lr1 a3ompani$ 0a c]tifi$ copy or a photocopy ( 7;i7 ! ,tru/ ,9d5ture or simil> 9/ru;t sett+ \ ! purposes (! organiz,n1 & 7;ii7 a lr ( det]m9,n 0! ,9t]nal ,rev5ue ,s]vice (! ,unit$ ,/ates ,tr1sury ,de"p;t z 6! /atus (! tru/ "u ! ,9t]nal ,rev5ue ,code4 7e7 ,! applic,ns "u ,>ticle ,,xxi %d 2 =w>d$ to ,rev5ue ,canada1 ,tax,n ,regi/r,n ,directorate ,non-,resid5t ,unit -------------------------------------#ch ,program ,s]vices ,sec;n ,ottawa1 ,ont>io ,k#a;,a #j;,l#h #ic ,"p ,,ii a#ch 7f7 ,a p]son pay+ am.ts 6organiz,ns recogniz$ "u ,p>agraph #a ( ,>ticle ,,xxi is n requir$ 6)hold non- resid5t tax if ! secur;y is regi/]$ 9 ! "n (! organiz,n z li/$ 9 ? ,de"p;t's annual public,n1 ,li/ ( ,unit$ ,/ates ,organiz,ns ,exempt f ,canadian ,non-,resid5t ,tax "u ,>ticle ,,xxi7#a7 (! ,canada-,unit$ ,/ates ,tax ,3v5;n 7see #ha 2l = securities held 9 ! "n (a nom9ee74 7g7 ,if an organiz,n or tru/ claim+ 6be exempt "u ,p>agraph #a ( ,>ticle ,,xxi (! ,3v5;n is n li/$ 9 ! late/ revi.n ( t public,n or is "o t has rcvd recogni;n "u ,p>agraph #b1 ! pay] %d obta9 f ! organiz,n1 z au?or;y = n )hold+ non-resid5t tax1 a photocopy (! lr issu$ 6! organiz,n 0! ,de"p;t 9dicat+ ! nature & ext5t ( xs exempt /atus4 #id ,c]tificate ( ,exemp;n-- b#ch #bab7#ad7 #gi4 ,! non-resid5t organiz,n or tru/ describ$ 9 #cb abv may obta9 a c]tificate ( exemp;n 7=m ,,nr#fjb;,a7 issu$ "u subsec;n #bab7#ad7 (! ,act4 ,a c]tificate ( exemp;n applies only 69t]e/ paya# on any bond1 deb5ture or simil> oblig,n issu$ af ,june #ac1 #aifc4 7a7 ,applic,n %d 2 made on =m ,,nr#f;,a1 ,applic,n = ,c]tificate ( ,exemp;n1 a3ompani$ 0a c]tifi$ copy or photocopy ( 7;i7 ! 9/ru;t "u : ! applicant 0 e/abli%$1 9corporat$ or organiz$1 & 7;ii7 a c]tificate or lr ( exemp;n f tax issu$ 6! applicant 0! c.try ( resid;e4 ,! applic,n %d 2 =w>d$ 6! a4ress specifi$ 9 #gh7e7 abv4 #ie ,"p ,,ii c#ch 7b7 ,if & :5 an applic,n is approv$1 a ,c]tificate ( ,exemp;n 5titl+ ! hold] 6! a=em5;n$ tax exemp;n is issu$4 ,! date ( issue ( s* a c]tificate is det]m9$ 0! date (! 9itial writt5 reque/ = exemp;n (! applicant4 ,n"o may 2 issu$ retroactively2 h;e1 "! c 2 no refund ( am.ts )held prior 6! date ( issue4 7c7 ,if an applic,n is n approv$1 ! applicant has ! "r 6app1l s* deci.n 6! ,f$]al ,c\rt ( ,app1l )9 #cj "ds f ! deci.n (! ,m9i/] 6refuse ! applic,n or -------------------------------------#ci s* fur!r "t z ! ,c\rt ( ,app1l may all[ 7subsec;ns #agb7#c7 & 7#d7 & #ahj7#a7 (! ,act74 #hj4 7a7 ,exemp;n limit,ns3 ,a non-resid5t organiz,n or tru/ 6: a ,c]tificate ( ,exemp;n 7=m ,,nr#fjb;,a7 has be5 issu$ 0! ,de"p;t "u subsec;n #bab7#ad7 #if ,"p ,,ii a#ci (! ,act is exempt f non-resid5t )hold+ tax on 9t]e/ on any bond1 deb5ture or simil> oblig,n issu$ af ,june #ac1 #aifc1 pd or cr$it$ 6! organiz,n or tru/ dur+ ! t]m = : ! ,c]tificate ( ,exemp;n 0 issu$ 7subp>agraph #bab7#a77b77;iv7 (! ,act74 7b7 ,evid;e ( exemp;n3 7;i7 ,c\pon bonds--,! ,c]tificate ( ,exemp;n1 or a photocopy1 m/ 2 pres5t$ :5 c\pons >e ca%$4 ,z evid;e t ! oblig,n 0 issu$ af ,june #ac1 #aifc1 c\pons %d be> ! design,n 8,,ax01 b 9 ! abs;e ( ? design,n1 ! issue date %[n on ! bond w gov]n4 7;ii7 ,regi/]$ oblig,ns--,a p]son pay+ 9t]e/ 0*eque on an eligi# oblig,n is n requir$ 6)hold tax if 7,a7 ! [n] (! oblig,n has furni%$ a photocopy (! ,c]tificate ( ,exemp;n1 #ig ,"p ,,ii b#ci 7,b7 ! oblig,n is regi/]$ 9 ! "n (! [n] z %[n on ! ,c]tificate ( ,exemp;n 7see #ha 2l = securities held 9 ! "n (a nom9ee71 & 7,c7 ! ,c]tificate is 9 =ce on ! date ( pay;t 7see 7;iii7 2l74 7;iii7 ,z a result (! am5d;t 6subsec;n #bab7#ad7 (! ,act &! relevant provi.ns (! ,,itar1 ,c]tificates ( ,exemp;n be>+ ref];e 6di6]5t provi.ns (! law h be5 & w 2 issu$4 ,^! >e z foll[s3 7,a7 ,c]tificate ( ,exemp;n 7=m ,,nr#fjb;,a71 ! s]ial numb] ( : is prefix$ 8,,nr01 issu$ "u subsec;n #bab7#ad7 (! ,act =a specifi$ t]m z 9dicat$ by 8,date ( ,issue0 & 8,date ( ,expiry0 appe>+ on ! c]tificate4 7,b7 ,c]tificate ( ,exemp;n ) ,limit$ ,applic,n 7=m ,,nr#fjb;,b71 ! s]ial numb] ( : #ih ,"p ,,ii c#ci is prefix$ 8,,nrl01 issu$ 9 a3ord.e ) -------------------------------------#dj subsec;n #bab7#ad7 (! ,act1 & subp>agraph #aj7#e77b77;i7 ( ,,itar 9 replace;t (a previ\s ,c]tificate ( ,exemp;n4 ,s* c]tificates >e dat$ ,janu>y #a1 #aige & d n be> an expiry date1 & un.s =m,y )drawn 7see #cc abv & #hb 2l71 >e valid 9def9itely = 9t]e/ paya# on any eligi# secur;y acquir$ 0! c]tificate hold] on or 2f ,decemb] #ca1 #aiga4 ,nom9ees #ha4 7a7 ,9 ! case (a secur;y held 9 ! "n (a nom9ee 79clud+ an approv$ special nom9ee7 = an organiz,n or tru/ 6: a lr ( exemp;n "u ,>ticle ,,xxi (! ,canada-,unit$ ,/ates ,tax #ii ,"p ,,ii a#dj ,3v5;n or a ,c]tificate ( ,exemp;n "u subsec;n #bab7#ad7 (! ,act has be5 issu$1 ! ,canadian pay] is oblig$ 6)hold tax f any pay;t on ! secur;y un.s ! ,de"p;t has provid$ ! pay] ) writt5 au?oriz,n 6refra9 f do+ s = pay;ts on ! specific secur;y 7i4e41 "n ( issu]1 s]ial numb]1 denom9,n & date ( issue (! %>e or bond c]tificate7 9 "q4 7b7 ,au?oriz,ns ref]r$ 6abv >e giv5 only = securities held 9 ! "n ( 8approv$ special nom9ees10 i4e41 nom9ees :o h be5 approv$ 0! ,de"p;t =! exclusive purpose ( regi/]+ securities b5efici,y [n$ 0tax-exempt organiz,ns or tru/s4 ,approval (a special nom9ee is m]ely an adm9i/rative 3ces.n t is a3ord$1 "u c]ta9 3di;ns & at ! 4cre;n (! ,de"p;t1 6,unit$ ,/ates f9ancial 9/itu;ns : adm9i/] ! a3.ts ( _m tax- exempt organiz,ns or tru/s4 #ajj ,"p ,,ii b#dj ,approval does n grant ! nom9ee tax- exempt /atus4 7c7 ,= adm9i/rative purposes ! ,de"p;t may 5dorse >range;ts s* z ! ,tax ,exempt ,divid5d ,s]vice 7,,teds7 proc$ure all[+ 9come 6fl[ "? a nom9ee 6exempt organiz,ns free ( )hold+4 ,! "picipants 9 s* a proc$ure w 2 requir$ 6provide ! nom9ee )a br1kd[n ( tax exempt hold+s 9 _! a3.t4 ,! nom9ee w !n summ>ize ! 9=m,n & notify a ,canadian c5tral )hold+ ag5t (! am.ts on : )hold+ tax w apply4 ,! c5tral )hold+ ag5t w 2 responsi# =! remitt+ & report+ z well z ! )hold+ require;ts4 ,canadian pay]s wd 2 advis$ 6direct #ajj@3p (! 9come pay;ts 6! c5tral )hold+ ag5t -------------------------------------#da :o has be5 au?oriz$ 6)hold bas$ on ! abv-not$ notific,n4 #aja ,loss ( ,exemp;ns a#da #hb4 7a7 ,an organiz,n or tru/ 6: a ,c]tificate ( ,exemp;n has be5 issu$ "u subsec;n #bab7#ad7 (! ,act 7or is deem$ 6h be5 issu$ "u t subsec;n 0virtue ( subp>agraph #aj7#e77b77;i7 (! ,,itar7 & : loses xs exempt /atus w rcv =mal notice f ! ,de"p;t ( )drawal ( xs exemp;n4 7b7 ,! =mal notice ref]r$ 6abv w n 2 issu$ 7;i7 :5 a c]tificate is 9validat$ 0specific legisl,n1 e4g41 a c]tificate issu$ "u subsec;n #ajf7#i7 (! pre-#aigb ,act : 9 a3ord.e )! provi.ns ( subp>agraph #aj7#e77b77;ii7 (! ,,itar is deem$ 6expire on ,decemb] #ca1 #aigd = 9t]e/ paya# on eligi# securities acquir$ af ,decemb] #ca1 #aiga1 or 7;ii7 :5 a c]tificate issu$ "u subsec;n #bab7#ad7 (! ,act is n renew$ ^u expiry4 #ajb ,exemp;n3 ,o!r ,organiz,ns b#da #hc4 ,non-resid5t 9sur.e -panies & frat]nal b5efit societies 7see #eb abv7 may make applic,n = ,c]tificate ( ,regi/ry to ,! ,(fice (! ,sup]9t5d5t ( ,f9ancial ,9/itu;ns ,ottawa1 ,ont>io ,k#a;,a #j;,h#b ,9/ruc;ns reg>d+ applic,ns may 2 obta9$ f ! same (fice ^u writt5 reque/4 ,regi/]$ -panies & societies m/ file an annual return on =m ,t#bjaf )9 ! six-mon? p]iod immly foll[+ ! 5d (! ye> at ! ,tax,n ,c5tre 7a7 ": ! ,corpor,n ,9come ,tax ,return1 =m ,t#b1 is fil$1 or 7b7 =! >ea 9 : ! ,*ief ,ag5t = ,canada resides1 if no ,corpor,n ,9come ,tax ,return1 =m ,t#b1 is requir$ 6be fil$4 #ajc ,resid5ts ( ,canada c#da ,tempor>ily ,abs5t #hd4 ,if a p]son :o is 3sid]$ 6be a resid5t ( ,canada = tax purposes has a =eign mail+ a4ress dur+ a p]iod ( tempor>y abs;e f ,canada1 t p]son m/ obta9 3firm,n ( resid5cy 9 ,canada f a tax,n (fice 9 ord] 6n h ! -------------------------------------#db non-resid5t )hold+ tax )held f pay;ts4 ,t (fice %d 2 suppli$ )! foll[+ facts3 7a7 a4ress 9 & \tside ,canada2 7b7 dates ( de"pure f1 & 9t5d$ return 6,canada2 7c7 place ( resid;e ( dep5dants2 7d7 "n & a4ress ( ,canadian pay]2 7e7 am.ts1 type & p]iod ( pay;ts 0pay]2 & 7f7 o!r relevant & important data = r1*+ a det]m9,n ( ,canadian resid5t /atus 7i4e41 an ambassador1 m9i/]1 (fic] or s]vant ( ,canada1 ,memb] (! ,canadian ,>m$ ,=ces1 etc474 #ajd ,"p ,,ii a#db ,if foll[+ a review (! facts ! tax,n (fice is satisfi$ t ! applicant is resid5t 9 ,canada1 t (fice w issue writt5 au?oriz,n 6! ,canadian resid5t pay] n 6)hold non-resid5t tax f s* pay;ts 6! a4ressee4 ,reque/ = ,tax ,reduc;n 0,non- ,resid5ts ( ,canada #he4 ,a non-resid5t ( ,canada rcvg p5.ns1 alimony or simil> pay;ts 7see #ec7e7 abv7 f s\rces 9 ,canada may file an ,applic,n 0a ,non-,resid5t ( ,canada =a ,reduc;n 9 ! ,am.t ( ,non- ,resid5t ,tax ,requir$ 6be ,)held 7=m ,,nr#e74 ,? =m may 2 obta9$ on reque/ f any 4trict (fice4 ,"o -plet$ copy ( =m ,,nr#e is 6be =w>d$ to #aje ,"p ,,ii b#db ,rev5ue ,canada1 ,tax,n ,9t]n,nal ,tax,n ,(fice #hge ,h]on ,road ,ottawa1 ,ont>io ,k#a;,a #a;,a#h ,if foll[+ a review ( =m ,,nr#e1 ! ,de"p;t is satisfi$ t ! tax on taxa# 9come z det]m9$ is less ?an ! non- resid5t )hold+ tax o!rwise requir$1 ! ,de"p;t w issue writt5 au?oriz,n 6! ,canadian resid5t pay] (! p5.n or simil> am.t 6reduce ! )hold+ tax 9 a3ord.e ) t det]m9$ on ! au?oriz,n4 ,a non-resid5t ( ,canada :o has rcvd s* approval % file a ,t#a ,9dividual ,9come ,tax ,return =! tax,n ye> )9 six mon?s af ! 5d (! tax,n ye>4 ,! ,t#a return =ms % 2 s5t 6! non-resid5t 0! ,ottawa ,4trict ,tax,n ,(fice :5 r1dy = public 4tribu;n4 7,see al #ec7e7 abv47 #ajf ,app5dices #dc #hf4 ,two app5dices >e atta*$3 #a4 ,li/ ( ,canadian returns & =ms ref]r$ 6in ? ,circul>4 #b4 ,report+ ( 9come rcvd f s\rces )9 ! ,unit$ ,/ates4 -------------------------------------#dd ,app5dix #a ,li/ ( ,canadian ,returns & ,=ms ,t#a ,f$]al ,9dividual ,9come ,tax ,return 7= ,non-,resid5ts7 ,t#b ,corpor,n ,9come ,tax ,return ,t#c ,tru/ ,9=m,n ,return & ,9come ,tax ,return 7,summ>y & ,supple;t>y7 ,t#e ,return ( ,9ve/;t ,9come 7,summ>y & ,supple;t>y7 ,,nr#a ,return ( ,9come ,rcvd f ,s\rces ,)9 ! ,unit$ ,/ates on ,2half ( ,non-,resid5ts ( ,canada #ajg ,app5dix #a a#dd ,,nr#d;,b ,return ( ,am.ts ,pd or ,cr$it$ 6,non-,resid5ts ( ,canada 7,summ>y & ,supple;t>y7 ,,nr#e ,applic,n 0a ,non-,resid5t ( ,canada =a ,reduc;n 9 ! ,am.t ( ,non-,resid5t ,tax ,requir$ 6be ,)held ,,nr#f ,"utak+ 6,file an ,9come ,tax ,return 0a ,non-,resid5t ,rcvg ,r5t f ,r1l ,prop]ty or ,rcvg a ,timb] ,royalty ,,nr#f;,a ,applic,n = ,c]tificate ( ,exemp;n ,,nr#g-;,r ,applic,n = ,refund ( ,non- ,resid5t ,tax ,,nr#fja ,non-,resid5t ,[n]%ip ,c]tificate--,)hold+ ,tax ,,nr#fjb ,non-,resid5t ,[n]%ip ,c]tificate--,no ,)hold+ ,tax ,,nr#fjb;,a ,c]tificate ( ,exemp;n ,,nr#fjb;,b ,c]tificate ( ,exemp;n ) ,limit$ ,applic,n ;,,pd#g,,ar-;,,nr ,non-,resid5t ,tax ,remitt.e ,=m #ajh ,app5dix #a b#dd ,t#bjaf ,9sur.e ,-panies ,non-,resid5t ,tax ,return 7=! ye> 5d+ #ai;xx7 ,t#bjbc ,elec;n 9 ,respect ( ,loans f ,non-,resid5ts ,t#bjdg ,agree;t 9 ,respect ( ,unpd ,am.ts ,,nrta#a ,au?oriz,n = ,non-,resid5t ,tax ,exemp;n -------------------------------------#de ,app5dix #b ,report+ ( ,9come ,rcvd ,f ,s\rces ,)9 !,unit$ ,/ates on ,2half ( ,o!r ,p]sons &! ,)hold+ ( ,a4i;nal ,unit$ ,/ates ,tax ,transcrib]'s note3 7,! foll[+ 0 set-up 9 f\r columns4 ,column #a3 ,a4ress ( p]son = :om 9come 0 rcvd ,column #b3 ,canadian return on : report 6be made ,column #c3 ,fil+ date ,column #d3 ,a4i;nal ,unit$ ,/ates tax 6be deduct$7 #aji ,app5dix #b a#de ,adress3 ,canada ,canadian return3 ,t#e ,return ,fil+ date3 ,la/ "d ( ,febru>y ,a4i;nal ,u4,s4 tax3 ,nil ,a4ress3 ,unit$ ,/ates ,canadian return3 ,,nr#a ,return ,fil+ date3 ,m>* #ae ,a4i;nal ,u4,s4 tax3 ,nil ,a4ress3 ,unit$ ,k+dom ,canadian return3 ,,nr#a ,return ,fil+ date3 ,m>* #ae ,a4i;nal ,u4,s4 tax3 ,nil 7report total only7 ,a4ress3 ,c.tries1 o!r ?an ,canada &! ,unit$ ,k+dom1 ) : ! is ,unit$ ,/ates has a tr1ty reduc+ )hold+ tax 6#ae@3p or less ,canadian return3 ,sep>ate li/ ea* c.try1 6be fil$ ) ,,nr#a ,return ,fil+ date3 ,m>* #ae #aaj ,app5dix #b b#de ,a4i;nal ,u4,s4 tax3 ,nil if "n &= a4ress ( p]son = :om 9come 0 rcvd report$ ) ,,nr#a ,return #ae@3p if "n & a4ress n report$ ,a4ress3 ,o!r c.tries ,canadian return3 ,,nr#a ,return 7report total only7 ,fil+ date3 ,m>* #ae ,a4i;nal ,u4,s4 tax3 #ae@3p #aaa