11.2.2 Canadian Interpretation of the Treaty
11.2.2[a] Article XI(1) – Residence-based Jurisdiction to Tax Article XI(1) confirms the jurisdiction right of Canada to impose tax on the interest arising from the U.S. sources and paid to a Canadian resident. Secondly, Article XI(1) defines the scope of payments that
Electing under Section 216 of the Income Tax Act
What is a section 216 return? As a non-resident of Canada, one can choose to file a separate income tax return for rental income earned in Canada. Choosing to send this return is called electing under section 216 of the income
Some facts about non-residents tax filing in Canada
Are you a non resident of Canada looking for tax filing solutions? If so then you would know that there are various aspects about filing your tax returns as a non resident in Canada. You must have a clear conception
Disclosure norm requirements in the US explained
The US tax laws require a lot of financial information in regard to your finances. There may be a situation wherein you or your family members may have direct or indirect control over a non-US corporation and you may also