International and non-resident taxes

Topics

• Individuals - International and non-resident taxes
  Tax and filing information for newcomers, emigrants, international students, government employees living outside of Canada, and non-residents
• Businesses - International and non-resident taxes
  Carrying on a business in Canada, filing requirements for non-resident corporations, goods and services tax/harmonized sales tax information for doing business with Canada, and more
• Competent Authority Services
  Competent Authority Services, Mutual Agreement Procedures, requests for competent authority assistance, and more
• Foreign Convention and Tour Incentive Program (FCTIP)
  Rebate for non-residents who make purchases related to tour packages, conventions and exhibitions.
• Trust administrators
  Income tax return filing requirements, guides, schedules, forms, and more
• Non-resident actors
  Information for corporations related to non-resident actors and for non-resident actors who provide acting services in Canada.
• Behind-the-Scenes Personnel Tax liabilities, waivers, income tax returns, and guidelines in the film and television Industry.
• Tax treaties
  Canada's tax agreements with other countries, including the status of negotiations, and important notices.
• What are the average exchange rates?
  For converting your income or deductions to Canadian dollars.
• Payments to non-residents
  For those making or crediting payments to non-residents on:
  - non-resident tax withholding
  - remitting deductions
  - reporting
• Residency determinations for:
  - Residency - Individuals
  - Residency of a corporation
  - Residency and contact us information - Trusts
• Form NR5 - 5-year Administrative Policy
  Generally, Form NR5 only has to be filed once every five years.
• Non-resident tax calculator
  An online tool to calculate the current
  Part XIII (non-resident) tax payable on certain amounts paid or credited to
  non-residents of Canada.