• Non-Residents with Canadian Activities - Structuring Around Canadian Tax
  • October 18, 2011 | Author: Steve Suarez
  • Law Firm: Borden Ladner Gervais LLP - Toronto Office
  • How much can non-residents carrying on a business “do” in Canada without being subject to Canadian income tax on the related business income (and having to file a Canadian tax return)? It’s easy to inadvertently cross the line. A recent advance tax ruling issued by the Canada Revenue Agency (CRA) helps to illustrate some of the important boundaries that non-residents with Canadian business activities should be aware of in order to minimize the risk of being subject to Canadian income tax.