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Canadian Taxation of Non-Residents

Canadian Taxation of Non-Residents is a comprehensive guide to the Canadian federal and provincial tax implications for non-residents of Canada of deriving income from Canadian sources. Non-Resident tax issues are analyzed and explained in terms of:

  • the application of the relevant provisions of the Canadian Income Tax Act and provincial tax statutes (including important proposed amendments released on April 26, 1995)
  • the application of the Canada-United States Income Tax Convention, 1980 (up to and including the recent Third Protocol)
  • the application of Canada's other tax treaties, with particular emphasis on those with France, Germany, Italy, Japan, Mexico, the Netherlands, Switzerland and the United Kingdom
Canadian Taxation of Non-Residents also contains extensive references to pronouncements and technical interpretations of Revenue Canada dealing with non-resident tax issues, as well as to reported decisions of the courts. Many helpful examples are provided to illustrate complex tax concepts. In addition, the final chapter is devoted to tax planning ideas designed to minimize the Canadian tax liability of non-residents.

By combining analysis, commentary, and references in a single volume, Canadian Taxation of Non-Residents will prove to be an invaluable resource for accounting and legal practitioners who act or non-resident clients, as well as for non-residents themselves.

Written by Michael I Atlas, C.A. Published by CCH, 1995.
Catalogue No. B164
Price $39.95
Format Softcover
Pages 373
Price and availability subject to change. Shipping and applicable taxes extra.
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Last modified: June 15, 2001

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