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Common topics for international and non-resident taxes

Topics about Common topics for 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
Residency Information on residency determinations for: Individuals Corporations Trusts	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