Important notices on non-resident tax, foreign pensions, competent authority (tax treaty) issues, embassy staff, international agreements and other topics.
Topics about Individuals - International and Non-resident Taxes
Common topics of interest for individuals, businesses and trusts, such as foreign reporting, foreign spin-offs,
rendering services in Canada, rental income and non-resident tax, sale or transfer (disposition) of Canadian property, transfer pricing, and non-resident's investments in Canadian mutual funds.
Residency for individuals
Factors used in the determination of residency status, such as residential ties, how to get our opinion, and special rules.