,canada ,cu/oms                       #a
& ,rev5ue ,ag5cy

          ,9t]pret,n ,bullet9
    
,subject3 ,9come ,tax ,act
  ,non-,resid5ts ,9come ,e>n$ 9 ,canada
,numb]3 ,,it-#dbj;,r#c
,date3 ,m>* #cj1 #aiib
,ref];e3 ,sec;ns #c & #aae 7al sec;ns
  #d1 #aae.a & #bec1 subsec;n #b7#c7 &!
  def9i;n ( 8taxa# ,canadian prop]ty0 9
  subsec;n #bdh7#a7 (! ,act1 & sec;ns
  #hje & #gdjj (! ,regul,ns7

               ,applic,n
    
  ,? bullet9 c.els & replaces ,9t]pret,n
,bullet9 ,,it-#dbj;,r#b dat$ ,m>* #ad1
#aihe4 ,curr5t revi.ns >e 9dicat$
0v]tical l9es4 ,draft legisl,n 6am5d !
,9come ,tax ,act & relat$ /atutes z
rel1s$ 0! ,m9i/] ( ,f9.e on ,decemb]
#bj1 #aiia is n reflect$ 9 ! bullet94
                                      #a
                ,summ>y              a#a
    
  ,a non-resid5t ( ,canada is subject
6tax "u sec;n #aae 9 ,"p ;,i (! ,act on
taxa# 9come e>n$ 9 ,canada4 ,! 9come 6be
report$ = ? purpose 9cludes 9come f an
(fice or employ;t 9 ,canada 79clud+
director's fees & employ;t b5efits71
9come f c>ry+ on a busi;s 9 ,canada1
taxa# capital ga9s f ! 4posi;n ( taxa#
,canadian prop]ty1 & c]ta9 o!r ,canadian
s\rce 9come4
  ,employ;t & busi;s exp5ses all[$
6resid5ts >e g5],y availa# 6! non-
resid5t 6! ext5t t s* exp5ses >e
applica# 6his or h] employ;t 9come e>n$
9 ,canada or 9come f c>ry+ on a busi;s 9
,canada1 z ! case may be4 ,": ! non-
resid5t's employ;t duties >e p]=m$1 or
busi;s is c>ri$ on1 bo? 9side & \tside
,canada1 a r1sona# basis = allocat+ !
relat$ 9come is nec s9ce only !
,canadian s\rce 9come is taxa# "u ,"p
;,i4 ,al1 a 4t9c;n m/ 2 made 2t ! non-
resid5t's 9come f c>ry+ on busi;s 9   #b
             ,,it-#dbj;,r#c          b#a
,canada & 9come f prop]ty 9 ,canada s9ce
! latt] is g5],y taxa# "u ,"p ,,xiii r
?an ,"p ;,i4
  ,= purposes ( det]m9+ taxa# capital
ga9s1 "s examples ( prop]ty 9clud$ 9
8taxa# ,canadian prop]ty0 >e r1l e/ate 9
,canada1 capital prop]ty
--------------------------------------#b
us$ 9 c>ry+ on busi;s 9 ,canada1 & %>es
(a private corpor,n resid5t 9 ,canada4
  ,o!r ,canadian s\rce 9come 6be report$
"u ,"p ;,i 9cludes items s* z capital
co/ all[.e recapture & royalty 9come f a
,canadian res\rce prop]ty4
  ,c]ta9 non-resid5ts >e deem$ 6h be5
employ$ 9 ,canada 9 ! ye> & >e tax$ "u
sec;n #aae on an ext5d$ li/ ( 9come
items4
  ,"s (! deduc;ns 9 calculat+ 9come t >e
provid$ = 9 subdivi.n ;e ( ,divi.n ;,b
>e availa# 6a non-resid5t :o is tax$ "u
,"p ;,i4

                                      #c
          ,4cus.n & ,9t]pret,n       a#b
            7p>agraphs #a-e7
    
#a4 ,0virtue ( subsec;n #b7#c71 a
  ..p]son :o 0 n resid5t 9 ,canada at
  any "t 9 a tax,n .ye> 7in ? bullet91
  ref]r$ 6simply z a 8non-resid5t07 is
  subject 6tax 9 t ye> "u ,"p ;,i (!
  ,act on taxa# 9come e>n$ 9 ,canada z
  det]m9$ "u sec;n #aae if1 at any "t 9
  t ye> or a previ\s ye>1 ! p]son
  7a7 0 employ$ 9 ,canada1
  7b7 c>ri$ on a busi;s 9 ,canada1 or
  7c7 4pos$ (a taxa# ,canadian prop]ty4
  
  ,? bullet9 4cusses ! 9come : m/ 2
  report$ & deduc;ns : may 2 claim$1 on
  ! ,t#a 9come tax return = non-
  resid5ts1 9 -put+ ! non-resid5t's
  .9come e>n$ 9 ,canada = purposes (
  sec;n #aae4
#b4 ,a 4cus.n (! fur!r deduc;ns : may 2
  claim$ 9 -put+ a non-resid5t's .taxa#
  .9come e>n$ 9 ,canada pursuant 6sec;n
  #aae is \tside ! scope ( ?          #d
             ,,it-#dbj;,r#c          b#b
  bullet94 ,=a non-resid5t 9dividual1 s*
  fur!r deduc;ns >e 4cuss$ 9 ! curr5t
  v].n ( ,,it-#aga4 ,": an 9dividual 0
  resid5t 9 ,canada dur+ only "p (a
  tax,n ye>1 see ! curr5t v].n (
  ,,it-#aic4 ,v>i\s o!r am.ts (
  ,canadian s\rce 9come pd or cr$it$
  6non-resid5ts >e n tax$ "u ,"p ;,i b r
  >e subject 6non-resid5t )hold+ tax "u
  ,"p ,,xiii (! ,act & >e 4cuss$ 9 !
  curr5t v].n ( ,9=m,n ,circul> #gg-af4
  ,= "s am.ts t wd o!rwise 2 taxa# "u
  ,"p ,,xiii 7e4g41 p5.n pay;ts71 a non-
  resid5t may 9/1d elect "u sec;n #bag
  6be tax$ "u ,"p ;,i1 9 : case ^? am.ts
  >e report$ on a modifi$ sec;n #aae
  return4 ,! sec;n #bag elec;n is 4cuss$
  9 ! curr5t v].n ( ,,it-#afc4
--------------------------------------#c
#c4 ,! def9i;n ( 8taxa# ,canadian
  prop]ty01 z 4cuss$ m fully 9 #af 2l1
  is 3ta9$ 9 p>agraph #aae7#a77b74 ,t
  def9i;n is fur!r exp&$ 0subsec;n
                                      #e
             ,,it-#dbj;,r#c          a#c
  #bdh7#a71 only =! purposes ( subsec;n
  #b7#c71 69clude
  7a7 prop]ty p]ta9+ 6! am.ts describ$ 9
    #ah7a71 7c71 7d7 & 7e7 2l & 6a
    negative bal.e 9 ! undepreciat$
    capital co/ (a timb] res\rce prop]ty
    7see #ah7b7 2l72 &
  7b7 = 4posi;ns o3urr+ af ,july #ac1
    #aiij1 a life 9sur.e policy 9
    ,canada 7see #ah7g7 2l72
  5sur+ t ! relat$ 9come w 2 taxa# "u
  ,"p ;,i (! ,act4
#d4 ,! ref];e 9 subsec;n #b7#c7 to 8a
  previ\s ye>0 br+s "u ! tax+ provi.ns (
  ,"p ;,i an am.t ( 9come li/$ 9 sec;n
  #aae : mi<t o!rwise escape tax,n if x
  7 rcvd or r1liz$ 9 a ye> subsequ5t 6!
  ye> 9 : x _h be5 e>n$4 ,= example1 a
  non-resid5t 9dividual c1s$ 6be employ$
  9 ,canada 9 late #aihi b rcvd remun],n
  f t employ;t 9 #aiij4 ,! am.t is taxa#
  9 #aiij "u sec;n #aae4
#e4 ,6! ext5t ( any 9consi/5cy 2t !
  provi.ns ( sec;n #aae &! provi.ns   #f
             ,,it-#dbj;,r#c          b#c
  (a tax tr1ty 2t ,canada &! =eign c.try
  9 : ! taxpay] resides1 ^? (! tr1ty w
  prevail4 ,a 4cus.n on tax tr1ty
  provi.ns is \tside ! scope ( ?
  bullet94

         ,9come f an ,(fice or
       ,employ;t 7p>agraphs #f-g7
    
#f4 ,6! ext5t t ! duties 9volv$ >e p]=m$
  9 ,canada1 9come f an (fice or
  employ;t is requir$ 0subp>agraph
  #aae7#a77a77;i7 6be 9clud$ 9 a non-
  resid5t's calcul,n ( 9come e>n$ 9
  ,canada4 ,! rules ( sec;ns #e 6#h (!
  ,act >e g5],y applica#4 ,acly1 9come f
  an (fice or employ;t 9 ,canada 9cludes
  employ;t b5efits 7e4g41 /ock op;n
  b5efits & def]r$ am.ts "u sal>y
  def]ral >range;ts71 liv+ & p]sonal
  all[.es1 & director's fees1 6! ext5t t
  ^! am.ts >e attributa# 6s]vices r5d]$
  9 ,canada4 ,! employ;t 9come e>n$ 9
  ,canada : is report$ "u             #g
             ,,it-#dbj;,r#c          c#c
  subp>agraph #aae7#a77a77;i7 c 2 reduc$
  0! deduc;n ( exp5ses describ$ "u sec;n
  #h (! ,act1 s* z travell+ exp5ses "u
  p>agraphs #h7#a77f71 7g7 or 7h71 6!
  ext5t t !y >e r1sonably 3sid]$
  applica# 6s* 9come4
--------------------------------------#d
#g4 ,0virtue (! rules 9 sec;n #d1 ": !
  duties (a "picul> (fice or employ;t >e
  p]=m$ 0a non-resid5t "ply 9side & "ply
  \tside ,canada1 a r1sona# alloc,n (!
  relat$ 9come is nec s9ce only ! por;n
  e>n$ 9 ,canada m/ 2 report$ "u
  subp>agraph #aae7#a77a77;i74 ,! 9come
  alloc,n is usu,y calculat$ on a p]
  diem basis hav+ reg>d 6! rate (
  remun],n applica# at ! "t4 ,=a non-
  resid5t :o is employ$ 9 ! transport,n
  ( pass5g]s or gds "ply 9side & "ply
  \tside ,canada s* z 0rail1 bus1 truck
  or aircraft 7& :o is n exempt f
  ,canadian tax "u a tax tr1ty71 ! 9come
  alloc,n may 2 calculat$ ei on ! basis
  ( "t or kilometres travell$4 ,any   #h
             ,,it-#dbj;,r#c          a#d
  deducti# exp5ses applica# 6! employ;t
  duties %d 2 allocat$ on a basis t is
  r1sona# & 3si/5t )! 9come alloc,n1
  s9ce only ! por;n ( s* exp5ses
  applica# 6! duties p]=m$ 9 ,canada is
  deducti# 0! non-resid5t 9 calculat+ !
  9come 6be report$ "u subp>agraph
  #aae7#a77a77;i74 ,"u ! rules 9 sec;n
  #d1 s* an alloc,n is n made (!
  deduc;ns all[a# "u
  7a7 p>agraphs #fj7b7 or 7c7 = alimony
    or ma9t5.e pay;ts1
  7b7 p>agraph #fj7d7 = 9t]e/ on su3es.n
    duties1 9h]it.e taxes or e/ate
    taxes1 or
  7c7 p>agraph #fj7i7 & sec;n #adf =
    premiums or pay;ts "u a regi/]$
    retire;t sav+s plan4
  ,9/1d1 ! full am.t ( ^? "picul>
  deduc;ns may1 ": applica#1 2 claim$ 0!
  non-resid5t af report+ .all sec;n #aae
  9come1 9 a3ord.e )! -;ts 9 #bi 2l4

                                      #i
           ,9come f a ,busi;s        b#d
           7p>agraphs #h-ae7
    
#h4 ,9come e>n$ 9 ,canada 0a non-resid5t
  9cludes1 0virtue ( subp>agraph
  #aae7#a77a77;ii71 9come f c>ry+ on
  busi;s 9 ,canada4 ,supple;t+ ! normal
  m1n+ (! t]m1 sec;n #bec deems a non-
  resid5t 6be 8c>ry+ on busi;s 9
  ,canada0 if
  7a7 ! non-resid5t solicits ord]s or
    (f]s any?+ = sale 9 ,canada "? an
    ag5t or s]vant1 :e!r ! 3tract or
    transac;n is 6be -plet$ 9side or
    \tside ,canada or "ply 9side & "ply
    \tside ,canada2
  7b7 ! non-resid5t 7or an ag5t act+ on
    2half (! non-resid5t7 produces1
    gr[s1 m9es1 cr1tes1 manufactures1
    fabricates1 improves1 packs1
    pres]ves or 3/ructs1 9 :ole or 9 "p1
    any?+ 9 ,canada1 :e!r or n x is
    export$ f ,canada prior 6xs sale2 or
  7c7 ! non-resid5t 4poses (
                                     #aj
             ,,it-#dbj;,r#c           #e
    7;i7 ,canadian res\rce prop]ty1
      except ": ! 4posi;n results 9 an
      am.t 2+ 9clud$ "u p>agraph
      #ff.b7#a77a7 or #ff.d7#a77a72
    7;ii7 prop]ty 7o!r ?an deprecia#
      prop]ty7 t is a timb] res\rce
      prop]ty or an 9t]e/ 9 or op;n on
      timb] res\rce prop]ty2 or
    7;iii7 r1l prop]ty 7o!r ?an capital
      prop]ty7 situat$ 9 ,canada1 9clud+
      an 9t]e/ 9 or op;n on s* r1l
      prop]ty1 :e!r or n ! prop]ty
      exi/s2
    provid$ t ! 4posi;n 9 7;i71 7;ii7 or
    7;iii7 abv o3urs af ,febru>y #bj1
    #aiij 7o!r ?an pursuant 6an agree;t
    9 writ+ 5t]$ 962f ,febru>y #ba1
    #aiij74
#i4 ,g5],y1 ! rules apply+ 6resid5ts =!
  -put,n ( 9come f a busi;s apply equ,y
  6non-resid5ts4 ,any excep;ns >e cle>ly
  express$ 9 ! ,act or 9 ! ,9come ,tax
  ,regul,ns4
                                     #aa
             ,,it-#dbj;,r#c          a#e
#aj4 ,0virtue (! rules 9 sec;n #d1 ": a
  non-resid5t c>ries on a busi;s bo?
  9side & \tside ,canada1 a r1sona#
  alloc,n (! relat$ 9come is nec s9ce
  only ! por;n e>n$ 9 ,canada m/ 2
  report$ "u subp>agraph
  #aae7#a77a77;ii7 7subject 6! -;ts 9
  #ab & #ac 2l74 ,g5],y1 ! ,canadian
  s\rce 9come w 2 ! por;n attributa# 6!
  busi;s op],ns c>ri$ on 9 ,canada4
  ,fur!r -;ts 3c]n+ ! det]m9,n (a
  t]ritorial s\rce ( 9come >e 9clud$ 9 !
  curr5t v].n ( ,,it-#bgj4 ,any deducti#
  exp5ses applica# 6! busi;s 79clud+
  exp5ses all[a# "u sec;n #i7 %d 2
  allocat$ on a basis t is r1sona# &
  3si/5t )! 9come alloc,n1 s9ce only !
  por;n ( s* exp5ses applica# 6! busi;s
  op],ns c>ri$ on 9 ,canada is deducti#
  0! non-resid5t 9 calculat+ ! 9come 6be
  report$ "u subp>agraph
  #aae7#a77a77;ii74 ,"u ! rules 9 sec;n
  #d1 s* an alloc,n is n made (!
  deduc;ns describ$ 9 #g7a7 to 7c7   #ab
             ,,it-#dbj;,r#c          b#e
  abv4 ,9/1d1 ! full am.t ( ^? "picul>
  deduc;ns may1 ": applica#1 2 claim$ 0!
  non-resid5t af report+ .all sec;n #aae
  9come1 9 a3ord.e )! -;ts 9 #bi 2l4
#aa4 ,! tr1t;t (! 9come (a non-resid5t
  "pn] f a "pn]%ip c>ry+ on busi;s 9
  ,canada is 4cuss$ 9 ! curr5t v].n (
  ,,it-#ha4
#ab4 ,"! is no ref];e 9 subsec;n
  #aae7#a7 to 89come f prop]ty 9
  ,canada01 s* z 9come f r5t1 9t]e/ or a
  divid5d4 ,"!=e1 except =
--------------------------------------#f
  "s (! items 4cuss$ 9 #ah 2l1 a non-
  resid5t's 9come f prop]ty 9 ,canada is
  g5],y n subject 6,"p ;,i tax "u sec;n
  #aae4 ,r1 ! gross am.t is usu,y
  subject 6non-resid5t )hold+ tax "u ,"p
  ,,xiii (! ,act1 al? 9 ! case ( r5t1 an
  elec;n c 2 made "u sec;n #baf 6pay ,"p
  ;,i tax on ! net 9come 7see ! curr5t
  v].n ( ,,it-#cic74 ,x is al possi# =
  an am.t ref]r$ 6in ,"p ,,xiii 6result
  9 9come f c>ry+ on a busi;s 9      #ac
             ,,it-#dbj;,r#c          a#f
  ,canada4 ,": ? o3urs &! busi;s is
  c>ri$ on "? a p]man5t e/abli%;t 9
  ,canada1 ! gross am.t w n 2 subject
  6,"p ,,xiii tax1 b r ! result+ net
  9come w 2 subject 6,"p ;,i tax "u
  subp>agraph #aae7#a77a77;ii71 0virtue
  ( p>agraph #hje7#a77a7 (! ,regul,ns4
  ,":1 on ! o!r h&1 an am.t ref]r$ 6in
  ,"p ,,xiii results 9 9come f c>ry+ on
  a busi;s 9 ,canada b n "? a p]man5t
  e/abli%;t 9 ,canada1 ! gross am.t w 2
  subject 6,"p ,,xiii tax r ?an ,"p ;,i
  tax4
#ac4 ,bas$ on ! rules 4cuss$ 9 #ab abv1
  x is important 6det]m9e :e!r an am.t
  describ$ 9 ,"p ,,xiii (! ,act results
  9 9come f prop]ty or 9come f a busi;s1
  & if ! latt]1 :e!r ! busi;s is c>ri$
  on "? a p]man5t e/abli%;t 9 ,canada4
  ,! m1n+ giv5 to 8busi;s0 9 subsec;n
  #bdh7#a7 &! ext5d$ m1n+ ( 8c>ry+ on
  busi;s 9 ,canada0 = non-resid5ts "u
  sec;n #bec 7see #h abv7 provide guid.e
  9 ? reg>d4 ,h["e1 ": d\bt exi/s    #ad
             ,,it-#dbj;,r#c          b#f
  z 6! nature (! 9come e>n$ 9 ,canada1 a
  det]m9,n w h 6be made bas$ on ! facts
  (! case4 ,g5],y1 ! degree ( activ;y1
  i4e41 ! "t1 att5;n & lab\r exp5d$ 0!
  non-resid5t 9 e>n+ ! 9come1 is ! major
  factor4 ,ll or no relat$ activ;y usu,y
  9dicates 9come f prop]ty1 ":as
  significant activ;y usu,y 9dicates t a
  busi;s is 2+ c>ri$ on4 ,9 det]m9+ !
  nature (! 9come e>n$ 0a non-resid5t
  9dividual f a r5tal prop]ty 9 ,canada1
  ref];e %d 2 made 6! curr5t v].n (
  ,,it-#dcd4 ,z 9dicat$ 9 t bullet91 ":
  s* r5tal 9come is "*iz$ z busi;s
  9come1 x is 3sid]$ 6be f a p]man5t
  e/abli%;t 9 ,canada4 ,": a corpor,n 0
  9corporat$ 6e>n 9come 0c>ry+ on
  busi;s1 "! is a g5]al presump;n t
  pr(its >is+ f xs activities >e deriv$
  f a busi;s or busi;ses4 ,h["e1 9 "s
  circum/.es1 a corpor,n's 5tire pr(its
  c 2 "*iz$ z 9come f prop]ty1 z 9 !
  case (a corpor,n =m$ =! sole purpose (
  hold+ ! %>es (a second corpor,n    #ae
             ,,it-#dbj;,r#c          c#f
  or hold+ a prop]ty 6be r5t$ "u a l;g-
  t]m l1se 6a s+le t5ant ) limit$ l&"l
--------------------------------------#g
  responsibilities4 ,x is al possi# t a
  corpor,n cd e>n bo? 9come f prop]ty &
  9come f c>ry+ on a busi;s 7see !
  curr5t v].n ( ,,it-#gc74 ,) reg>d 6!
  "q ( :e!r a corpor,n's busi;s 9
  ,canada is c>ri$ on "? a p]man5t
  e/abli%;t 9 ,canada1 ! -;ts 9 ! curr5t
  v].n ( ,,it-#agg may provide assi/.e4
#ad4 ,a non-resid5t may c>ry on a
  res\rce busi;s or busi;ses1 z describ$
  9 any "o or m (! subp>agraphs
  6p>agraph #ff7#ae77h71 at a fix$ place
  or places ( busi;s 9 ,canada4
  ,subsec;n #aae7#d7 applies 9 a situ,n
  ": s* a non-resid5t c1ses at a "picul>
  "t 78! "picul> "t07 9 a tax,n ye>
  6c>ry on all s* busi;ses & ei
  7a7 does n1 dur+ ! rema9d] (! ye>1
    -m;e any o!r s* res\rce busi;s at a
    fix$ place ( busi;s 9 ,canada1 or
                                     #af
             ,,it-#dbj;,r#c          a#g
  7b7 4poses ( ,canadian res\rce prop]ty
    at any "t 9 ! ye> dur+ : ! non-
    resid5t 0 n c>ry+ on any s* res\rce
    busi;s at a fix$ place ( busi;s 9
    ,canada4
  ,9 s* a situ,n1 subsec;n #aae7#d7
  deems t
  7c7 ! non-resid5t's tax,n ye> has 5d$
    at ! "picul> "t describ$ abv1
  7d7 ! non-resid5t has 7only =!
    purposes ( sec;n #aae7 made a
    4posi;n at fair m>ket value1 immly
    2f ! deem$ 5d (! ye> ref]r$ 6in 7c71
    ( all ,canadian res\rce prop]ty t 0
    [n$ 0! non-resid5t immly af !
    "picul> "t1
  7e7 a new tax,n ye> has -m;ed immly af
    ! deem$ 5d (! ye> ref]r$ 6in 7c71 &
  7f7 ! non-resid5t has 7only =!
    purposes ( sec;n #aae7 reacquir$ at
    ! 2g9n+ (! new ye> ref]r$ 6in 7e7 !
    ,canadian res\rce prop]ty ref]r$ 6in
    7d7 at ! same fair m>ket value4
                                     #ag
             ,,it-#dbj;,r#c          b#g
  ,! deem$ 4posi;n at fair m>ket value
  ref]r$ 6in 7d7 abv c result 9 an am.t
  or am.ts 2+ 9clud$ "u subp>agraph
  #aae7#a77a77;ii7 z ! non-resid5t's
  9come f c>ry+ on a busi;s 9 ,canada1
  or "u subp>agraph #aae7#a77a77;iii4#a7
  or 7;iii4#c7 : >e 4cuss$ 9 #ah7a7 &
  7c7 2l1 respectively4 ,subsec;n
  #aae7#d7 c apply1 = example1 ": a non-
  resid5t 3v]ts a 8"w+0 9t]e/ 9 a
  ,canadian res\rce prop]ty 6a 8royalty0
  9t]e/ &! 3di;ns =! applic,n (!
  subsec;n z describ$ abv >e met4
--------------------------------------#h
#ae4 ,subsec;n #aae7#d7 c al apply ": !
  non-resid5t's res\rce busi;s 9 ,canada
  is c>ri$ on z a memb] (a "pn]%ip o!r
  ?an a prescrib$ "pn]%ip 7see note 2l7
  &! situ,n describ$ 9 #ad abv o3urs4 ,9
  s* a case1 ! non-resid5t "pn]'s tax,n
  ye> is deem$ 6h 5d$ at ! "picul> "t :5
  ! "pn]%ip c1s$ 6c>ry on all s*
  busi;ses1 & x is ! "pn]%ip : is deem$
  6h 4pos$ ( all ,canadian res\rce   #ah
             ,,it-#dbj;,r#c          a#h
  prop]ty at fair m>ket value immly 2f t
  "t4 ,? deem+ provi.n applies only =!
  purposes ( sec;n #aae4 ,?us1 ! non-
  resid5t "pn]'s %>e (! "pn]%ip's deem$
  proce$s ( 4posi;n (! ,canadian res\rce
  prop]ty may -e 96! calcul,n ( t "pn]'s
  9come e>n$ 9 ,canada = t tax,n ye>
  0virtue ( "o (! subp>agraphs 9 ! ,act
  describ$ at ! 5d ( #ad abv4

,note3
  ,subsec;n #aae7#e7 provides t subsec;n
  #aae7#d7 does n apply 6a prescrib$
  "pn]%ip4 ,z (! date ( ? bullet91 "! h
  be5 no "pn]%ips prescrib$ 9 !
  ,regul,ns = purposes ( subsec;n
  #aae7#e74

       ,taxa# ,canadian ,prop]ty
           7p>agraphs #af-ag7
    
#af4 ,9clud$ 9 a non-resid5t's taxa#
  9come e>n$ 9 ,canada1 0virtue (
  subp>agraph #aae7#a77a77;iii7 &    #ai
             ,,it-#dbj;,r#c          b#h
  p>agraph #aae7#a77b71 is any excess (
  taxa# capital ga9s ov] all[a# capital
  losses t result f ! 4posi;n ( 8taxa#
  ,canadian prop]ty0 or 8an 9t]e/ "!904
  ,! latt] t]m is 4cuss$ 9 ! curr5t v].n
  ( ,,it-#agf4 ,p>agraph #aae7#a77b7
  describes 9 detail ! prop]ties 9clud$
  9 ! t]m 8taxa# ,canadian prop]ty04 ,9
  g5]al t]ms1 ! m -mon items >e
  7a7 r1l e/ate 9 ,canada1
  7b7 capital prop]ty us$ 9 c>ry+ on
    busi;s 9 ,canada1
  7c7 %>es (a private corpor,n resid5t 9
    ,canada1
  7d7 an 9t]e/ 9 a "pn]%ip 9 : at l1/
    #ej@3p (! fair m>ket value ( assets
    3si/s ( ,canadian res\rce prop]ties1
    timb] res\rce prop]ties1 9come
    9t]e/s 9 tru/s resid5t 9 ,canada or
    any o!r 8taxa# ,canadian prop]ties01
  7e7 units ( c]ta9 unit tru/s resid5t 9
    ,canada1
  
                                     #bj
             ,,it-#dbj;,r#c          c#h
  7f7 capital 9t]e/s 9 tru/s 7o!r ?an
    unit tru/s7 resid5t 9 ,canada1 &
  7g7 prop]ty deem$ 0ano!r provi.n (!
    ,act 7e4g41 subsec;n #dh7#b77 6be
    taxa# ,canadian prop]ty4
--------------------------------------#i
#ag4 ,4posi;ns ( taxa# ,canadian prop]ty
  9clude deem$ 4posi;ns1 s* z ^? >is+ ^u
  ! d1? (a non-resid5t taxpay] & deem$
  sales on w9d+-up a non-resid5t
  corpor,n : held s* prop]ty 7see1 h["e1
  #ba 2l74 ,simil>ly1 proce$s ( 4posi;n
  9clude deem$ proce$s1 s* z ! fair
  m>ket value (a prop]ty 4pos$ ( 9 a
  non->m's l5g? transac;n ": ! proce$s
  wd o!rwise 2 a less] am.t4

      ,o!r ,canadian ,s\rce ,9come
             7p>agraph #ah7
    
#ah4 ,! foll[+ items ( ,canadian s\rce
  9come >e al requir$ 6be 9clud$ 9 !
  -put,n (a non-resid5t's 9come e>n$ 9
  ,canada3                           #ba
             ,,it-#dbj;,r#c          a#i
  7a7 "u subp>agraph
    #aae7#a77a77;iii4#a7--..a negative
    am.t ( cumulative ,canadian
    develop;t exp5se 7.,,ccde72
  
    ,= ? purpose1 a negative am.t (
    ,,ccde is det]m9$ "u subsec;n
    #ff.b7#a7 & is taxa# "u subp>agraph
    #aae7#a77a77;iii4#a7 6! ext5t t x is
    n alr 9clud$ 9 -put+ ! non-resid5t's
    9come f a busi;s c>ri$ on 9 ,canada4
    ,see al ! curr5t v].n ( ,,it-#abe
    3c]n+ 4posi;ns ( res\rce prop]ty4
  7b7 "u subp>agraph
    #aae7#a77a77;iii4#b7--..recapture (
    capital co/ .all[.e2
  
    ,recapture ( capital co/ all[.e1 :
    o3urs on ! 4posi;n ( deprecia#
    prop]ty 7e4g41 a build+ on a r5tal
    prop]ty or a ,class #cc timb]
    res\rce prop]ty71 is det]m9$ "u
    sec;n #ac & is taxa# "u subp>agraph
    #aae7#a77a77;iii4#b7 6! ext5t    #bb
             ,,it-#dbj;,r#c          b#i
    n alr 9clud$ 9 -put+ ! non-resid5t's
    9come f a busi;s c>ri$ on 9 ,canada4
  7c7 "u subp>agraph
    #aae7#a77a77;iii4#c7--..am.ts p]ta9+
    6a ,canadian res\rce .prop]ty2
  
    ,? provi.n applies ": ! non-resid5t
    c>ries on 9 ,canada 9 ! tax,n ye> a
    res\rce busi;s z describ$ 9 any "o
    or m (! subp>agraphs 6p>agraph
    #ff7#ae77h74 ,! am.ts t >e taxa# "u
    subp>agraph #aae7#a77a77;iii4#c7 >e
    all am.ts p]ta9+ 6a ,canadian
    res\rce prop]ty 7e4g41 royalties7 t
    wd 2 requir$ 6be 9clud$ 9 9come if !
    taxpay] 7 resid5t 9 ,canada at any
    "t 9 ! ye>1 6! ext5t t s* am.ts >e n
    alr 9clud$ 9 -put+ ! non-resid5t's
    9come f a
-------------------------------------#aj
    busi;s c>ri$ on 9 ,canada or ! non-
    resid5t's 9come "u ! abv-m5;n$
    subp>agraph #aae7#a77a77;iii4#a74 ,x
    %d 2 not$ t 9come s* z           #bc
             ,,it-#dbj;,r#c         a#aj
    royalties taxa# "u subp>agraph
    #aae7#a77a77;iii4#c7 w n al 2 taxa#
    "u ,"p ,,xiii1 0virtue ( p>agraph
    #hje7#a77b7 (! ,regul,ns4
  7d7 "u subp>agraph #aae7#a77a77;iv7--
    ..! ga9 on ! 4posi;n ( an 9come
    9t]e/ 9 a tru/ resid5t 9 .,canada2
  
    ,= ? purpose1 ! ga9 on ! 4posi;n (
    an 9come 9t]e/ 9 a tru/ resid5t 9
    ,canada m1ns ! excess (! proce$s f !
    4posi;n ( t 9come 9t]e/1 z requir$
    6be 9clud$ 9 9come "u subsec;n
    #ajf7#b71 ov] ! am.t relat+ 6t 9come
    9t]e/ t wd 2 deducti# "u subsec;n
    #ajf7#a7 _h ! taxpay] be5 resid5t 9
    ,canada "?\t ! ye>4 ,= fur!r -;ts on
    ! subject (! 4posi;n ( an 9come
    9t]e/ 9 a tru/1 see ! curr5t v].n (
    ,,it-#che4
  7e7 "u subp>agraph #aae7#a77a77;iv4#a7
    --..! ga9 on ! 4posi;n (a "r p]ta9+
    6a "pn]%ip z describ$ 9 p>agraph
    #if7#a.a77a72                    #bd
             ,,it-#dbj;,r#c         b#aj
    ,p>agraph #if7#a.a77a7 applies ": !
    pr9cipal activ;y (a "pn]%ip is c>ry+
    on a busi;s 9 ,canada & "! is an
    agree;t "u : an alloc,n (a %>e (!
    "pn]%ip's 9come or loss is made 6a
    p]son :o has c1s$ 6be a memb] (!
    "pn]%ip or 6t p]son's sp\se1 e/ate1
    heirs or any o!r p]son 6:om ! "r 6!
    %>e (! "pn]%ip's 9come or loss is
    transf]r$4 ,! am.t t is taxa# "u
    subp>agraph #aae7#a77a77;iv4#a7 is !
    excess (! proce$s f ! 4posi;n (! "r
    z requir$ 6be 9clud$ 9 9come "u
    subsec;n #if7#a.b71 ov] ! am.t
    p]ta9+ 6! co/ (! "r 6! p]son :o has
    made ! 4posi;n t wd 2 deducti# "u
    subsec;n #if7#a.c7 7: is det]m9$ 9 a
    mann] : excludes any por;n ( s* co/
    t 0 deducti# 0t p]son =a previ\s
    ye>7 _h ! p]son be5 resid5t 9
    ,canada "?\t ! ye>4 ,see al ! curr5t
    v].n ( ,,it-#bdb & ,,it-#bgh4
  7f7 "u subp>agraph #aae7#a77a77;v7--
    ..=a non-resid5t p]son :o is     #be
             ,,it-#dbj;,r#c         c#aj
    deem$ 6h be5 employ$ 9 ,canada 9 !
    ye>1 ! a7regate ( c]ta9 .am.ts2
-------------------------------------#aa
    ,! non-resid5t p]sons :o >e deem$ 6h
    be5 employ$ 9 ,canada 9 ! ye> >e
    4cuss$ 9 #ai 2l1 &! am.ts t >e taxa#
    "u subp>agraph #aae7#a77a77;v7 >e
    4cuss$ 9 #bj 2l4
  &
  7g7 "u subp>agraph #aae7#a77a77;vi7--
    ..ga9s >is+ f ! 4posi;n ( c]ta9
    life-9sur.e policies 9 .,canada4
  
    ,"u ! -b9$ provi.ns ( p>agraphs
    #ach7#ab77f7 & 7g71 a 8life 9sur.e
    policy 9 ,canada0 is a life 9sur.e
    policy1 9clud+ an annu;y 3tract1
    issu$ or e6ect$ ^u ! life (a p]son
    resid5t 9 ,canada at ! "t x 0 issu$
    or e6ect$4 ,! am.t t is taxa# "u
    subp>agraph #aae7#a77a77;vi7 is !
    am.t t wd h be5 requir$ 0subsec;n
    #adh7#a7 or 7#a.a7 6be 9clud$ 9
                                     #bf
             ,,it-#dbj;,r#c         a#aa
    9come _h ! taxpay] be5 resid5t 9
    ,canada "?\t ! ye>4
  
     ,p]sons ,deem$ 6be ,employ$ 9
       ,canada 7p>agraphs #ai-bj7
    
#ai4 ,p>agraph #aae7#b77d7 deems a non-
  resid5t 6h be5 employ$ 9 ,canada 9 a
  "picul> tax,n ye>1 = purposes (
  subsec;n #b7#c71 if ! non-resid5t 0 9
  t ye> "o (! foll[+ p]sons3
  7a7 a /ud5t 9 full-"t att5d.e at a
    univ]s;y1 college or o!r $uc,nal
    9/itu;n 9 ,canada : provides c\rses
    at a po/-second>y s*ool level 9
    ,canada2
  7b7 a /ud5t att5d+ or a t1*] t1*+ at a
    univ]s;y1 college1 or o!r $uc,nal
    9/itu;n \tside ,canada provid+
    c\rses at a po/-second>y s*ool
    level1 if t /ud5t or t1*] _h c1s$ 9
    a previ\s ye> 6be resid5t 9 ,canada
    9 ! c\rse ( or af mov+ 6att5d or t1*
    at t $uc,nal 9/itu;n2            #bg
             ,,it-#dbj;,r#c         b#aa
  7c7 an 9dividual :o _h c1s$ 9 a
    previ\s ye> 6be resid5t 9 ,canada 9
    ! c\rse ( or af mov+ 6c>ry on rese>*
    or any simil> "w "u a grant rcvd 0!
    9dividual 65a# hm or h] 6c>ry on t
    rese>* or "w2
  7d7 an 9dividual :o _h c1s$ 9 a
    previ\s ye> 6be resid5t 9 ,canada &
    :o 9 ! curr5t ye> rcvd remun],n f an
    (fice or employ;t pd directly or
    9directly 0a p]son resid5t 9
    ,canada2 or
  7e7 a p]son :o rcvd an am.t 9 ! curr5t
    ye> "u a 3tract1 if ! am.t 0 or w 2
    deducti# 0a taxpay] subject 6,"p ;,i
    tax & c r1sonably 2 reg>d$ z hav+
    be5 rcvd 9 :ole or 9 "p1 reg>d.s (
    :5
-------------------------------------#ab
    ! 3tract 0 5t]$ 96or ! =m or legal
    e6ect (! 3tract1 z
    7;i7 3sid],n or "pial 3sid],n = 5t]+
      96a 3tract ( s]vice or = s]vices
      6be p]=m$ 9 ,canada 7i4e41 a   #bh
             ,,it-#dbj;,r#c         a#ab
      sign+ bonus--see ! curr5t v].n (
      ,,it-#afh71 or = "utak+ n 65t]
      96s* a 3tract ) ano!r "py1 or
    7;ii7remun],n or "pial remun],n f !
      duties ( an (fice or employ;t or
      -p5s,n or "pial -p5s,n = s]vices
      6be p]=m$ 9 ,canada4
#bj4 ,a non-resid5t describ$ 9 #ai abv
  is requir$ 0p>agraph #aae7#b77e7
  69clude ! a7regate (! foll[+ am.ts 9
  9come =! ye> "u subp>agraph
  #aae7#a77a77;v7 7see #ah7f7 abv73
  7a7 remun],n rcvd 9 ! ye> f an (fice
    or employ;t & pd directly or
    9directly 0a p]son resid5t 9
    ,canada1 subject 6exclu.ns describ$
    9 ! curr5t v].n ( ,,it-#afa2
  7b7 ! excess ( ,canadian s\rce
    s*ol>%ips1 fell[%ips1 burs>ies &
    prizes1 z describ$ 9 p>agraph
    #ef7#a77n71 ov] 4#ejj 7see ! curr5t
    v].n ( ,,it-#ge72
  7c7 ! taxa# por;n ( ,canadian s\rce
    rese>* grants1 z describ$ 9      #bi
             ,,it-#dbj;,r#c         b#ab
    p>agraph #ef7#a77o7 7see ! curr5t
    v].n ( ,,it-#ge72
  7d7 ,canadian family all[.e pay;ts1 or
    any por;n ( s* pay;ts1 t wd 2
    requir$ 6be 9clud$ 9 ! non-resid5t's
    9come =! ye> if he or %e _h be5
    resid5t 9 ,canada "?\t ! ye>2
  7e7 ! taxa# por;n ( regi/]$ $uc,n
    sav+s plan pay;ts t wd 2 requir$
    0p>agraph #ef7#a77q7 6be 9clud$ 9 !
    non-resid5t's 9come =! ye> if he or
    %e _h be5 resid5t 9 ,canada "?\t !
    ye>2 &
  7f7 am.ts describ$ 9 #ai7e7 abv rcvd 9
    ! ye>1 except 6! ext5t o!rwise
    requir$ 6be 9clud$ 9 -put+ 9come
    e>n$ 9 ,canada =! ye>4
  
  




                                     #cj
        ,elec;n 6,def] ,canadian    c#ab
     ,tax ,result+ ,f a ,4posi;n (
      ,prop]ty 9 ,canada 7p>agraph
                  #ba7
    
#ba4 ,a 4posi;n ( prop]ty 9 ,canada 0a
  non-resid5t p]son or "pn]%ip 9 ! c\rse
  (a corporate organiz,n1 reorganiz,n1
  amalgam,n1 divi.n or simil> transac;n
  may result 9 9come e>n$ 9 ,canada =
  purposes ( sec;n #aae 9 !
-------------------------------------#ab
  ye> (! transac;n4 ,": ! tax,n ( any
  pr(it1 ga9 or 9come >is+ f ! 4posi;n (
  prop]ty 9 ? type ( transac;n is def]r$
  9 ! non-resid5t v5dor's c.try (
  resid;e1 d\# tax,n may o3ur 2c ! mo/
  b5eficial use ( =eign tax cr$its may n
  2 possi#4 ,h["e1 if t c.try has 5t]$
  96a tax tr1ty ) ,canada t 3ta9s a
  provi.n t is prescrib$ "u sec;n #gdjj
  (! ,regul,ns1 s* d\# tax,n may 2
  prev5t$ 0sec;n #aae.a (! ,act4 ,t
  sec;n provides a me*anism = def]r+
  ,canadian tax result+ f !          #ca
             ,,it-#dbj;,r#c         a#ab
  prop]ty 4posi;n4 ,a jo9t elec;n 0!
  v5dor & pur*as] 9 ! transac;n 7!
  8peti;n]s07 is requir$1 z well z an
  agree;t 2t ! -pet5t au?or;y 9 ,canada
  &! peti;n]s 6def] ,canadian tax,n (
  any ga9 or 9come 79clud+ pr(it7
  result+ f ! 4posi;n ( prop]ty 9 !
  transac;n4 ,! curr5t v].n ( ,,it-#bgj
  3ta9s fur!r "picul>s on ? me*anism
  6def] ,canadian tax,n 9 ? type (
  transac;n4 ,! curr5t v].n ( ,,it-#agc
  al provides fur!r "picul>s on !
  me*anism z x p]ta9s 6p>agraph #h (
  ,>ticle ,,xiii (! #aihj ,canada-,unit$
  ,/ates ,9come ,tax ,3v5;n1 : is a tax
  tr1ty provi.n prescrib$ 0sec;n #gdjj
  (! ,regul,ns4

       ,subdivi.n ;e ,deduc;ns 9
        ,-put+ ,9come 7p>agraphs
                #bb-bi7
    
#bb4 ,subject 6! -;ts 2l1 any applica#
  deduc;ns 9 -put+ 9come provid$ =   #cb
             ,,it-#dbj;,r#c         b#ab
  9 subdivi.n ;e ( ,divi.n ;,b >e
  availa# 6non-resid5ts 9 -put+ 9come
  e>n$ 9 ,canada = purposes ( sec;n
  #aae4 ,un.s "! is an express require;t
  6! 3tr>y 7see #bd 2l71 an applica#
  deduc;n "u subdivi.n ;e ne$ n 2 relat$
  6any "picul> 9come t is 9clud$ 9 !
  non-resid5t's 9come e>n$ 9 ,canada4
#bc4 ,any deduc;n 9 subdivi.n ;e :
  requires t ! taxpay] 2 resid5t 9
  ,canada is n availa# 6non-resid5ts 9
  -put+ 9come e>n$ 9 ,canada4 ,! foll[+
  >e examples ( deduc;ns t >e n availa#
  6non-resid5ts = ? r1son3
  7a7 ! deduc;n "u subsec;n #fb7#a7 =
    mov+ exp5ses 7see1 h["e1 ! excep;n
    describ$ 9 #bf 2l71 &
  7b7 ! deduc;n = =eign explor,n &
    develop;t exp5ses "u subsec;n
    #ff7#d74
#bd4 ,"s (! deduc;ns 9 subdivi.n ;e >e
  availa# only if !y relate 6am.ts
  9clud$ 9 9come "u "o or m provi.ns (
  ,"p ;,i4 ,"!=e1 s* a deduc;n is    #cc
             ,,it-#dbj;,r#c         c#ab
  n availa# 6a non-resid5t fil+ a sec;n
  #aae return ": ! relat$ 9come is tax$
-------------------------------------#ad
  "u ,"p ,,xiii (! ,act4 ,= example1 a
  non-resid5t :o is tax$ "u ,"p ,,xiii
  on annu;y pay;ts f ,canada _c claim a
  deduc;n "u p>agraph #fj7a71 =! capital
  ele;t ( ^? annu;y pay;ts1 ag/ 9come
  report$ on a sec;n #aae return4
#be4 ,": applica#1 a deduc;n = tui;n
  fees 0 availa# 6a non-resid5t "u
  p>agraph #fj7e7 & 7f7 9 -put+ 9come
  e>n$ 9 ,canada =! #aihg & prior tax,n
  ye>s4 ,=! #aihh & subsequ5t ye>s1 s* a
  deduc;n has be5 replac$ 0a tui;n .tax
  .cr$it 9 sec;n #aah.e4 ,a claim = ?
  tax cr$it 0a non-resid5t is 4cuss$
  briefly 9 ! curr5t v].n ( ,,it-#aga4
  ,a full 4cus.n (! tui;n tax cr$it z x
  p]ta9s 6all taxpay]s is 3ta9$ 9 !
  curr5t v].n ( ,,it-#eaf4
#bf4 ,= purposes (a deduc;n = mov+
  exp5ses1 subsec;n #fb7#a7 requires t !
  8old resid;e0 &! 8new resid;e0     #cd
             ,,it-#dbj;,r#c         a#ad
  2t : ! taxpay] moves m/ bo? 2 locat$ 9
  ,canada4 ,h["e1 a /ud5t :o moves 9
  ord] 6be clos] 6a po/-second>y $uc,nal
  9/itu;n1 :e!r 9side or \tside ,canada1
  6-m;e full-"t att5d.e at t 9/itu;n
  may1 0virtue ( subsec;n #fb7#b71
  deduct ! relat$ mov+ exp5ses "u
  subsec;n #fb7#a7 ev5 if ! 8old
  resid;e0 or ! 8new resid;e0 is \tside
  ,canada1 provid$ t ! o!r require;ts (
  t subsec;n >e met4
#bg4 ,a deduc;n = * c>e exp5ses "u sec;n
  #fc is availa# 6a non-resid5t1 provid$
  t ! pay;ts 9volv$ >e made 6a ,canadian
  resid5t = s]vices provid$ 9 ,canada &!
  o!r require;ts ( t sec;n >e met4
#bh4 ,=! #aihi & foll[+ tax,n ye>s1 a
  non-resid5t 9dividual )a 4abil;y :o is
  5titl$ 6a 4abil;y tax cr$it 7see !
  curr5t v].n ( ,,it-#aga7 may al 2
  5titl$ 6claim a deduc;n "u sec;n #fd =
  exp5ses = att5dant c>e provid$ 9
  ,canada 65a# ! 9dividual 6e>n c]ta9
  types ( 9come 7e4g4 employ;t or    #ce
             ,,it-#dbj;,r#c         b#ad
  busi;s 9come report$ "u sec;n #aae71
  assum+ all ! o!r require;ts ( sec;n
  #fd >e met4
#bi4 ,subdivi.n ;e deduc;ns n 4cuss$ 9
  #bc "? #bh abv >e availa# 6non-
  resid5ts 6! same ext5t z !y >e
  6resid5ts4 ,! m -mon items 9clude
  deduc;ns =
-------------------------------------#ae
  7a7 ma9t5.e & alimony pay;ts1
  7b7 ,,rrsp 3tribu;ns 6! ext5t p]mitt$
    0sec;n #adf1
  7c7 ,canadian explor,n & develop;t
    exp5ses1 &
  7d7 unemploy;t 9sur.e b5efit repay;ts
    7prior 6! #aihi tax,n ye> ? 0 n a
    deduc;n 9 calculat+ .9come e>n$ 9
    ,canada1 b r 0 a deduc;n 9 calculat+
    .taxa# .9come e>n$ 9 ,canada--see !
    curr5t v].n ( ,,it-#aga74
  
  

                                     #cf
          ,losses f ,canadian       a#ae
                ,s\rces
    
#cj4 ,9 calculat+ 9come e>n$ 9 ,canada
  =! ye> "u subsec;n #aae7#a71 p>agraph
  #aae7#a77c7 provides t ! only losses t
  >e deducti# >e losses f busi;ses c>ri$
  on 0! non-resid5t 9 ,canada4 ,= fur!r
  "picul>s reg>d+ ! deductibil;y (
  losses 0a non-resid5t1 see ! curr5t
  v].n ( ,,it-#bfb4

           ,relat$ ,bullet9s
    
  ,9 3nec;n )! subject matt] ( ?
bullet91 ! curr5t v].n ( "o or m (!
foll[+ bullet9s may 2 ( 9t]e/ 6! r1d]3
  ,,it-#gc ,! ,small ,busi;s ,deduc;n--
    ,9come f an ,active ,busi;s1 a
    ,specifi$ ,9ve/;t ,busi;s &a
    ,p]sonal ,s]vices ,busi;s
  ,,it-#ge ,s*ol>%ips1 ,fell[%ips1
    ,burs>ies1 ,prizes & ,rese>* ,grants
  ,,it-#ha ,"pn]%ips--,9come ( ,non-
    ,resid5t ,"pn]s                  #cg
             ,,it-#dbj;,r#c         b#ae
  ,,it-#aac ,b5efits 6,employees--,/ock
    ,op;ns
  ,,it-#abe ,4posi;n ( ,res\rce
    ,prop]ties
  ,,it-#afa ,non-,resid5ts--,exemp;n f
    ,tax ,deduc;ns at ,s\rce on
    ,employ;t ,9come
  ,,it-#afc ,elec;n 0,non-,resid5t
    ,9dividuals on ,c]ta9 ,canadian
    ,s\rce ,9come
  ,,it-#afh ,a?letes & ,play]s ,employ$
    0,football1 ,hockey & ,simil> ,clubs
  ,,it-#aga ,non-,resid5t ,9dividuals--
    ,comput,n ( ,taxa# ,9come ,e>n$ 9
    ,canada & ,non-refunda# ,tax ,cr$its
  ,,it-#agc ,capital ,ga9s ,deriv$ 9
    ,canada 0,resid5ts (! ,unit$ ,/ates
  ,,it-#agf ,taxa# ,canadian ,prop]ty
  ,,it-#agg ,p]man5t ,e/abli%;t (a
    ,corpor,n 9 a ,prov9ce &(a ,=eign
    ,5t]prise 9 ,canada
  

                                     #ch
             ,,it-#dbj;,r#c          #af
  ,,it-#aic ,taxa# ,9come ( ,9dividuals
    ,resid5t 9 ,canada dur+ ,"p (a ,ye>
  ,,it-#bba ,det]m9,n ( an ,9dividual's
    ,resid;e ,/atus
  ,,it-#bdb ,retir$ ,"pn]s
  ,,it-#bfb ,losses ( ,non-,resid5ts &
    ,"p-,"t ,resid5ts
  ,,it-#bgj ,=eign ,tax ,cr$it
  ,,it-#bgh ,d1? (a ,"pn] or a ,retir$
    ,"pn]
  ,,it-#che ,4posi;n ( an ,9come ,9t]e/
    9 a ,tru/
  ,,it-#dcd ,r5tal ( ,r1l ,prop]ty
    0,9dividual
  








                                     #ci