Canada Revenue Agency
www.cra.gc.ca
International and Non-resident taxes
| Vancouver 2010 Olympic and Paralympic Winter Games Information to help individuals and businesses understand their tax responsibilities |
Foreign reporting Information on foreign reporting, penalties, forms, and information returns |
| Rendering services in Canada Withholding and reporting requirements, treatment of director's fees, waiver information and more |
Tax treaties Information on Canada's tax agreements with other countries, including the status of negotiations and important notices |
| Disposing of or acquiring certain Canadian property Procedures to follow when you are selling, transferring or acquiring certain Canadian property |
Rental income and non-resident tax Non-residents who receive rental income from Canada, electing to file a tax return under Section 216 of the Income Tax Act |
| Non-resident's investments in Canadian mutual funds Information on non-resident's investments in Canadian mutual funds, withholding tax, reporting requirements and electing to file a Part XIII.2 tax return |
Transfer pricing Information on International transfer pricing including Pacific Association of Tax Administration (PATA), advance pricing arrangements, and transfer pricing memoranda |
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Residency |
Foreign spin-offs Canadian resident shareholders of foreign corporations can make a special election in respect of certain eligible distributions of spin-off shares. This election is available for qualifying shareholders who are individuals, trusts, and corporations |