NON-RESIDENT FILINGS/ INTERNATIONAL INVESTORS
Familiarize yourself with relevant Canadian laws. Let us handle your business and individual needs for non-resident tax returns with CRA.
Canadian Regulations
If you are looking to engage in commercial activity in Canada, there are various regulations that will pertain to your operations. We can assist in determining either yours or your company’s residency status and current tax obligations to the Canada Revenue Agency.
Corporations
We assist the client with the following
Non-resident corporate filing
Treaty based exemptions and tax waivers (NR 303)
GST/HST registration for non-resident corporations
Payroll setup for non-resident corporations
Setting up Candaian subsidiaries for non-resident parent corporations
Assist with payment to non-resident employees, contractors and shareholders (Withholding Taxes)
Corporations looking to establish a presence in Canada may face various compliance obligations depending on the nature of their operations. A non-resident corporation can have a presence in a form of:
- Strictly hiring Canadian employees
Registering non-resident payroll account
- Goods & Services
Registering a Goods & Services Tax account
- Establishing a place of operations
Registering a Canadian Subsidiary
- Goods & Services
Registering an Import and Export account
Individual Non-residents
We assist the client with the following
Clearance certificate for disposition of real estate property in Canada
25% withholding of Non-Resident Rent Collectors-Sec 216 (NR4 and NR6 filing)
Employment and Contractor income
(Processing T4 & T4A-NR)
Treaty based exemptions (Regulation 102 and Regulation 105)
Tax waivers based on treaty agreements
Investment income reporting
Non-residents of Canada who have earned income in Canada, or disposed of a taxable Canadian property, should file the appropriate submission to the Canada Revenue Agency in order to be compliant with Canada’s Income Tax Act. A non-resident individual may have to file a Canadian return if:
- Earned employment Income in Canada
File a none resident income tax return
- Earned investment Income in Canada
File a non-resident return and claim taxes through treaty exemptions
- Earned Rental income in Canada
Remit monthly withholding tax and file a Section 216 return
- Sold a property in Canada
Obtain a clearance certificate to release funds and non- resident return
