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
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
Rental Income and Non-resident tax
Rental income and non-resident tax, 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
Residency
Information on residency determinations for:
