Canada Revenue Agency
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Businesses - International and non-resident taxes

See Common topics for international and non-resident taxes for common topics of interest for international and non-resident individuals, businesses and trusts, such as:

  • reporting of foreign income
  • foreign spin-offs
  • rendering services in Canada
  • rental income and rental properties
  • selling or disposing of Canadian properties
  • transfer pricing
  • non-resident's investments in Canadian mutual funds

Important notices

Services and general topics of interest to businesses