Canadian Regulations

If you are looking to own a commercial business in Canada, there are tax regulations to which you must adhere. We can help to determine your or your company’s residency status and therefore your and your company’s obligations to the Canada Revenue Agency.

Corporations

We can assist you 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 Canadian 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 encounter compliance obligations depending on the nature of their company. A non-resident corporation can have a presence in a form of:

  • Hiring of Canadian employees
  • Registering non-resident payroll account
  • Establishing a place of operations
  • Registering a Canadian Subsidiary
  • Goods and Services
  • Registering a Goods and Services Tax account
  • Import or export of goods
  • Registering an Import and Export account

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Non-resident corporate filing

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Treaty based exemptions and tax waivers (NR 303

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GST/HST registration for non-resident corporations

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Payroll setup for non-resident corporations

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Setting up Candaian subsidiaries for non-resident parent corporations

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Assist with payment to non-resident employees, contractors and shareholders (Withholding Taxes)

Individual Non-residents

We can assist you 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 who disposed of a taxable Canadian property must 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 they:

  • Earned any employment Income in Canada
  • Filed a non-resident income tax return
  • Earned rental income in Canada
  • Submitted monthly withholding tax and file a Section 216 return
  • Earned investment Income in Canada
  • Filed a non-resident return and claimed taxes through treaty exemptions
  • Sold property in Canada
  • Obtained a clearance certificate to release funds and non- resident return.

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Clearance certificate for disposition of real estate property in Canada

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25% withholding of Non-Resident Rent Collectors-Sec 216 (NR4 and NR6 filing)

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Employment and Contractor income (Processing T4 & T4A-NR)

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Treaty based exemptions (Regulation 102 and Regulation 105)

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Tax waivers based on treaty agreements

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Investment income reporting

NEXT STEPS

STEP 1

Outline clear goals and objectives for your presence in Canada

STEP 2

Contact us to schedule a 15-min consultation

STEP 3

We will provide a list of options with associated costs