Canada Revenue Agency
www.cra.gc.ca
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International and non-resident publications
| Publication | Title/Description |
|---|---|
| ATR43 | Utilization of a Non-Residents-Owned Investment |
| ATR69 | Withholding Tax on Interest Paid to Non-Resident Persons |
| ATR70 | Distribution of Taxable Canadian Property by a Trust to a Non-Resident |
| IC71-17 | Guidance on Competent Authority Assistance Under Canada's Tax Conventions |
| IC72-17 | Procedures concerning the disposition of taxable Canadian property by non- residents of Canada - Section 116 |
| IC75-6 | Required Withholding from Amounts Paid to Non-Resident Persons Performing Services in Canada |
| IC76-12 | Applicable Rate of Part XIII Tax on Amounts Paid or Credited to Persons in countries with which Canada has a tax convention |
| IC77-9 | Books, Records and Other Requirements for Taxpayers Having Foreign Affiliates |
| IC77-16 | Non-Resident Income Tax |
| IC87-2 | International Transfer Pricing (September 27, 1999) |
| IC94-4 | International Transfer Pricing: Advance Pricing Arrangements (APAs) |
| IC94-4SR | Advance Pricing Arrangements for Small Businesses |
| IT76 | Exempt portion of pension when employee has been a non-resident |
| IT109 | Unpaid Amounts |
| IT155 | Exemption from non-resident tax on interest payable on certain bonds, debentures, notes, hypothecs or similar obligations |
| IT155SR | Exemption from non-resident tax on interest payable on certain bonds, debentures, notes, hypothecs or similar obligations |
| IT161 | Non-residents - exemption from tax deductions at source on employment income |
| IT161SR S.R. | Non-resident exemption |
| IT171 | Non-resident individuals - Computation of taxable income earned in Canada and non-refundable tax credits [1988 and subsequent taxation years] |
| IT194 | Foreign tax credit - Part-time residents |
| IT221 | Determination of an individual's residence status |
| IT270 | Foreign tax credit |
| IT303 | Know-how and similar payments to non-residents |
| IT303SR | Know-how and similar payments to non-residents |
| IT360 | Interest payable in a foreign currency |
| IT361 | Exemption From Part XIII Tax on Interest Payments to Non-Residents |
| IT393 | Election Re: Tax on Rents and Timber Royalties Non-Residents |
| IT420 | Non-Residents - Income Earned in Canada |
| IT434 | Rental of real property by individual |
| IT447 | Residence of a Trust or Estate |
| IT451 | Deemed disposition and acquisition on ceasing to be or becoming resident in Canada |
| IT465 | Non-Resident Beneficiaries of Trusts |
| IT468 | Management or administration fees paid to non-residents |
| IT489 | Non-Arm's Length Sale of Shares to a Corporation |
| IT494 | Hire of ships and aircraft from non-residents |
| IT497 | Overseas Employment Tax Credit |
