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Low-Cost Non-Resident Tax Services for Canadian Businesses and Individuals

100% Risk-Free, Satisfaction, Guarantee, Price Match – Pay After Service

At Tax Filings Canada, we handle every part of your non-resident tax services, from the filing itself to the planning around it. Our accountants work with businesses and individuals every week, so the filing is right whether you file personally or through a corporation.

+15 Yrs Exp
Ex-Big4 Tax Specialists
CPA Canada (In-Depth Tax Program)
EX BIG4, EY, Deloitte

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Expert Solutions for Non-Resident Tax Services Across Canada

Stay compliant and optimize your financial processes with our specialized non-resident tax services.

  • Non-Resident Tax Services Compliance and Filing support
  • Non-Resident Tax Services Planning & Preparation Service
  • Accurate Non-Resident Tax Services reporting in Canada
  • Expert dispute resolution and client support

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Tax Filings Canada accountants at work in the Toronto office

Non-Resident Tax Services Transparent & Fixed Pricing

No hidden fees. Pay only after your service is completed. The fee is agreed before any work starts.

Business Accounting

From- $10/ M
Bookkeeping | Financials | Reconciliations
Accounting Bookkeeping pricing

Corporate Tax Filing

From- $90
T2 corporate Tax | NIL Return | Planning
Corporate Tax pricing

Personal Tax Filing

From- $25
T1 | Student | Employed | Self-employed
Individual Tax pricing

GST/HST Tax Filings

From $75
GST/HST/PST/QST/RST Tax filings | Registration
GST/HST/PST pricing

Partnership Tax Filing

From-$250
T5013 – Partnership Information Return
Partnership Tax pricing

Non-Profit Tax Filing

From- $250
T1044 | T3010 | T2 | Non-Profits Charities
Non Profit Tax pricing

Notice to Reader

From- $500
Assistance NTR | Compilation | Audit
Notice To Reader pricing

Trust-Estate Tax Filing

From- $300
T3 Trust | Beneficiary Reporting | Allocations
Trust Estate Tax pricing

Yes — non-resident tax services can be handled entirely online. Tax Filings Canada covers treaty positions, foreign tax credits, T1135 disclosure and non-resident withholding for Canadians with US ties and non-residents earning Canadian income at affordable fixed fees, pay-after-service.

A Clear Path Through Non-Resident Tax Services

  1. 1

    You Share

    Gather what you have — even a shoebox of receipts is a fine starting point.

  2. 2

    We Prepare

    We turn your records into a complete, review-ready non-resident tax services file.

  3. 3

    You Confirm

    You get a walkthrough of the results, in plain language, before you approve a thing.

  4. 4

    We File

    We submit everything for you and stay available for whatever follows.

How We Compare With a Typical Non-Resident Tax Services Firm

Factor Tax Filings Canada Typical Firm
Pricing model Fixed, flat fee Hourly / unpredictable
Payment Pay after service Upfront retainer
Price match Yes, on written quotes Rarely
CRA audit support Included Billed extra
Typical turnaround 3-5 business days 2-4 weeks

The Vocabulary Behind Non-Resident Tax Services

T1 General
The personal income tax return individuals file with the CRA each year.
T2 Corporate Return
The corporate income tax return every incorporated Canadian business must file.
GST/HST Return
The sales-tax return businesses file to remit GST/HST collected, net of input tax credits.
Non-Resident Tax Services: Our Analysis

The T1135 foreign income verification statement applies once specified foreign property passes $100,000 in cost — late-filing penalties start at $25 a day. We quote non-resident tax services as one affordable fixed price — the budget-friendly alternative to hourly billing.

Things We've Learned Doing Non-Resident Tax Services Work

A few notes from the files we actually work on, because non-resident tax services is decided by details that never make it into a brochure.

The starting point is not a strategy but a constraint: An individual who becomes resident in Canada is deemed to acquire most property at fair market value on the date residency begins. That gives a fresh Canadian cost base and keeps pre-arrival growth outside the Canadian tax base. The value has to be evidenced when the property is eventually sold, sometimes many years later. Arrival-date valuations therefore belong in the file on day one.

Layer a second constraint on top and the picture sharpens: The tax arising on the departure deemed disposition can be deferred by election, against security the CRA accepts, until the property is actually disposed of. Without the election an emigrant funds tax on a gain that has produced no cash. That is the usual reason a departure year turns into a collections problem. The final point is less about opportunity and more about what happens when a file is challenged: Ceasing Canadian residency triggers a deemed disposition of most property at fair market value on the date residency ends. The resulting gain is reported on the return for the year residency ended. Canadian real property, most registered plans and employee stock options sit outside the deemed disposition. The departure calculation is therefore an inventory exercise before it is a tax calculation.

You do not need to hold all of this in your head. You need someone who does — and a tax specialist handling non-resident tax services week after week keeps these rules current so you do not have to. The engagement goes fastest when last year’s filings and the current ledger arrive together.

Whatever the file involves, the terms do not change: fixed fee agreed up front, review together before filing, payment after the service.

Non-Resident Tax Services – Service Pricing Tiers

Providing transparent fixed pricing and high-quality compliance work for your non-resident tax services requirements.

Basic Non-Resident Tax Services

$150/monthly

Coverage: Standard bookkeeping and non-resident tax services preparation.

Deliverables:
  • Preparation of basic non-resident tax services files
  • Monthly status review via email
  • Basic compliance validation

Ideal for early-stage startups and sole proprietors.

Book Now

Premium Non-Resident Tax Services

$750/monthly

Coverage: Strategic advisory and fractional CFO integration.

Deliverables:
  • All features of Standard non-resident tax services
  • Variance tracking & cost allocation advice
  • Quarterly tax planning advisory sessions

Ideal for companies seeking high-growth financial structuring.

Book Now

Why Choose Tax Filings Canada for Non-Resident Tax Services?

Why you should partner with Tax Filings Canada Experts for all your non-resident tax services needs?

Experienced Non-Resident Tax Services Accountants

Providing tailored non-resident tax services to ensure compliance and maximize deductions.

Full CRA & Federal Compliance

Our tax accountants keep your business compliant with federal and provincial tax rules.

Hassle-Free Tax Filing

A dedicated team that handles your financials quickly, accurately, and without upfront fees.

Non-Resident Tax Services Preparation Service

Dedicated preparation processes customized for Canadian businesses.

Seamless Digital Solutions

Advanced accounting software integrations with QuickBooks, Xero, and wave accounting.

Scalable services for growth and expansion

Customized packages designed to grow as your business operations expand.

Tax Filings Canada tax accountants

Non-Resident Tax Services Process Phases

Our clear four-step workflow ensuring absolute tax optimization and complete CRA compliance.

Step 1

Initial Consultation

Start with a free, no-obligation consultation to review your business’s financial, tax filing and compliance needs and outline our affordable solutions.

Step 2

Document Collection

Receive a comprehensive checklist and securely provide the required financial records and documents.

Step 3

Transparent Preparation & Review

Our tax accountant and accounting experts carefully prepare your filings, identify all applicable deductions and credits, and conduct thorough reviews.

Step 4

Electronic Filing & Ongoing Support

We file your documents electronically with the Canada Revenue Agency (CRA) on time and provide post-filing support.

Tax Filings Canada Team Office

"A Unique Non-Resident Tax Services Approach – Results First, Payment Later!"

  • Step 1: Share your information – No Upfront Payment!
  • Step 2: We prepare your financials & tax return.
  • Step 3: Review & sign the deliverable before payment.
  • Step 4: Make the payment only when satisfied.
  • Step 5: We file your return & share final documents.
  • Step 6: 100% Refund Guarantee – If unsatisfied, claim a full refund within 24 hours!

Risk-Free, Hassle-Free, and Client-First!

Schedule a Free Consultation

Industries We Serve with Non-Resident Tax Services

Non-Resident Tax Services for Startups Specialized startup tax & accounting
Non-Resident Tax Services for Healthcare Specialized healthcare tax & accounting
Non-Resident Tax Services for Consultants Specialized consulting tax & accounting
Non-Resident Tax Services for Real Estate Specialized real estate tax & accounting
Non-Resident Tax Services for Construction Specialized construction tax & accounting
Non-Resident Tax Services for Small Businesses Specialized small business tax & accounting
Non-Resident Tax Services for Restaurants Specialized restaurant tax & accounting
Non-Resident Tax Services for Franchises Specialized franchise tax & accounting
Non-Resident Tax Services for Self-Employed Specialized self-employed tax & accounting
Non-Resident Tax Services for Manufacturing Specialized manufacturing tax & accounting
Non-Resident Tax Services for E-Commerce Specialized e-commerce tax & accounting
Non-Resident Tax Services for Import & Export Specialized import/export tax & accounting
Non-Resident Tax Services for Holding Companies Specialized holding company tax
Non-Resident Tax Services for Logistics & Freight Specialized logistics tax & accounting

Non-Resident Tax Services Locations Near You

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Service Location

Non-Resident Tax Services Toronto, ON

Expert non-resident tax services filing, personal T1 returns, and comprehensive accounting in Toronto.

Full Province-Wide Service Coverage
24/7 Helpline: +1 (416) 619-0068
Services Included in Toronto:
Corporate Tax Filing (T2)
Personal Tax Filing (T1)
Bookkeeping & Payroll Services
GST/HST & CRA Audit Representation

Non-Resident Tax Services Tax & Accounting Case Studies

See how our expert Non-Resident Tax Services tax and accounting services have helped Canadian businesses save money and stay compliant.

Case Study 1

$38,000 Cut From The Annual Tax Bill — Non-Resident Performer, Vancouver

A non-resident performer working in Canada in Vancouver, British Columbia was filing correctly and still overpaying. The reason was a house in Canada still available for occupation and a spouse still resident, while the returns were filed as a non-resident. Restructuring the position cut $38,000 from the annual bill.

A non-resident performer working in Canada in Vancouver, British Columbia was compliant but paying more than it needed to. The prior year had been filed correctly. It still left a house in Canada still available for occupation and a spouse still resident, while the returns were filed as a non-resident on the table. We modelled the current position against the alternatives before changing anything. Then we filed the section 217 election after running the calculation both ways. The Canadian pension and benefit income was then taxed under the ordinary rate structure rather than at the flat withholding rate. The change saved $38,000 in the first year and repeats annually. Nothing about the filings became more aggressive. The position is simply the one the rules already allowed.

Case Study 2

$108,000 Proposed Adjustment Withdrawn In Full — Non-Resident Pensioner, Victoria

A non-resident pension recipient in Victoria, British Columbia faced a $108,000 proposed reassessment. It came after a non-resident disposition of Canadian property completed with no clearance certificate on file and a quarter of the price still held back. We rebuilt the documentation and the adjustment was withdrawn in full.

A non-resident pension recipient in Victoria, British Columbia received a proposal letter opening a review of non-resident tax services. The CRA had identified a non-resident disposition of Canadian property completed with no clearance certificate on file and a quarter of the price still held back. It proposed an adjustment of $108,000, with 30 days to respond. We treated the response as an evidence exercise rather than an argument. We documented the fair market value of each property as at the date residency began. That way the deemed acquisition cost was on file long before a sale put it in issue. We then indexed every supporting document against the specific line the auditor had questioned. The proposed adjustment was withdrawn in full — all $108,000 of it. The file closed in 5 weeks with no change to the assessed amounts and no penalty.

Case Study 3

Intergenerational Transfer Completed With $225,000 Deferred — Non-Resident Director, Surrey

A family transfer at a non-resident director of a Canadian corporation in Surrey, British Columbia would have been fully taxable. The reason was passive assets sitting inside the operating company, disqualifying the shares. Restructuring deferred $225,000.

A generational transfer at a non-resident director of a Canadian corporation in Surrey, British Columbia had been discussed for years without a plan. Passive assets sitting inside the operating company, disqualifying the shares meant the transfer as contemplated would have been fully taxable. We counted the days of presence in Canada year by year and established that the deemed residence rule had been triggered. We brought the world-income returns current for the affected years. We sequenced the steps so each one was complete and documented before the next depended on it. $225,000 of tax was deferred through the transfer, and the successor generation took over a corporation whose records stood up to review.

Case Study 4

Books Rebuilt From Source, $13,000 In Unclaimed Input Tax Found — Dual-Resident Professional, Lethbridge

The ledger at a dual-resident professional in Lethbridge, Alberta could not support its own filings. The reason was rent remitted abroad in full by a Canadian agent who had never been told the withholding was their obligation. Rebuilding it surfaced $13,000 in unclaimed input tax.

A dual-resident professional in Lethbridge, Alberta could not answer basic questions about its own numbers. Rent remitted abroad in full by a Canadian agent who had never been told the withholding was their obligation sat between the bank statements and the ledger. We split the year at the residency date and prorated the personal credits to the days of residency. We refiled the years that had claimed the full amounts. We then documented the process so the work does not depend on any one person remembering how it was done. Records rebuilt and reconciled, $13,000 recovered in input tax credits that the old file could not support, and a documented monthly process now in place.

Case Study 5

$33,500 In Credits Claimed That Prior Filings Had Missed — First-Year Resident, Regina

5 years of filings at a first-year Canadian resident in Regina, Saskatchewan had never claimed the incentives the work qualified for. The review recovered $33,500.

A first-year Canadian resident in Regina, Saskatchewan had been filing for 5 years. In that time, the incentives its activity qualified for were never claimed. Behind that sat rent remitted abroad in full by a Canadian agent who had never been told the withholding was their obligation. We tested each activity against the eligibility criteria rather than the description on the invoice. Then we mapped the residential ties on each side of the departure date and fixed the date residency actually ceased. We filed the emigrant return with the deemed disposition and the property list built on that date. $33,500 in credits claimed, with the open prior years adjusted as well. The claim passed review without adjustment.

Case Study 6

$141,000 Of Arbitrary Assessments Vacated After 7 Years — Non-Resident Vendor, Ottawa

The CRA had assessed a non-resident property vendor in Ottawa, Ontario on estimates across 7 unfiled years. Real filings vacated $141,000 of that tax.

7 years of unfiled returns had turned into notional assessments at a non-resident property vendor in Ottawa, Ontario. Underneath lay a newcomer year with nothing in the file to show what the foreign property was worth on the date of arrival. Collections had already started. We filed the notification of disposition and obtained the clearance certificate. We released the proceeds the purchaser had been holding against a withholding calculated on the gross price. We then filed every outstanding year in chronological order so the CRA could vacate the notional assessments cleanly. All 7 years were accepted as filed. $141,000 of arbitrarily assessed tax was vacated, collections action stopped, and the account is current for the first time in 7 years.

Our Expert Non-Resident Tax Services Accounting Firm & Team

Meet the specialists behind your Non-Resident Tax Services filings. Our Partners Are Alumni of the World's Top Accounting and Tax Institutions

Udit Gupta, International Tax, Cross-Border Tax & Transfer Pricing Expert

Udit Gupta

CEO & Founder · International Tax, Cross-Border Tax & Transfer Pricing Expert

CA (ICAI), CA (MIA), CPA Canada (In-Depth Tax Program)

Founded the firm in 2019 after a Big 4 career at Ernst & Young and Deloitte.

Anmol Mittal, USA & Canada International Tax, Cross-Border Tax & Transfer Pricing

Anmol Mittal

Director · USA & Canada International Tax, Cross-Border Tax & Transfer Pricing

CPA (Canada), CPA (USA), CA (India)

US and Canadian returns prepared together, so relief is claimed once.

Vinayak Indolia, CFO Services, Canada & India

Vinayak Indolia

Director · CFO Services, Canada & India

CPA (Canada), CA (India)

Fractional CFO work for businesses operating in Canada and India.

Abhinav Gupta, India International Tax, Cross-Border Tax & Transfer Pricing

Abhinav Gupta

Director · India International Tax, Cross-Border Tax & Transfer Pricing

CA (India)

Indian returns with a second country in them, and the transfer pricing beside them.

Raghav Gupta, UAE & India International Tax, Cross-Border Tax & Transfer Pricing

Raghav Gupta

Director · UAE & India International Tax, Cross-Border Tax & Transfer Pricing

FCA (India)

UAE and India residence, treaty positions, and transfer pricing work since 2014.

Non-Resident Tax Services Frequently Asked Questions

Direct answers to what Canadian business owners actually ask before hiring an accountant.

How much does Non-Resident Tax Services cost in Canada?

Non-Resident Tax Services starts at a fixed fee quoted before any work begins. The quote is locked at the outset and does not change mid-engagement, and you pay only after you have reviewed and approved the deliverable. Compare every plan on our transparent pricing page.

What documents do I need for Non-Resident Tax Services?

At minimum: prior-year returns and notices of assessment, your bank and credit-card statements for the fiscal period, payroll records if you have employees, and GST/HST filings. We send a checklist tailored to your situation after the free 15-minute call.

How long does Non-Resident Tax Services take?

Most engagements are completed within 3 to 5 business days once your documents are complete. Catch-up work covering multiple years takes longer, and we tell you the realistic timeline before you commit rather than after.

What happens if the CRA reviews or audits my filing?

We respond on your behalf at no extra charge for any return we prepared. Every figure we file is supported by documentation retained in your file, which is what turns a CRA review from a crisis into correspondence. See how our CRA audit representation works.

Can you handle late or missed filings?

Yes. Late filing penalties compound at 5% of the balance owing plus 1% per month, so the cost of waiting is real. We prioritise catch-up work and, where eligible, file under the CRA's Voluntary Disclosures Program to reduce penalties.

Do you work with businesses outside major cities?

Yes. We serve clients in every province and territory at the same fixed fees, so your location does not change the price or the service. Browse our coverage across Canada to find your city.

Which industries do you specialise in for Non-Resident Tax Services?

We work across construction, healthcare, e-commerce, professional services, restaurants, real estate, transportation, technology and non-profits, each with its own deduction profile and CRA scrutiny patterns. See all industries we serve.

What makes Non-Resident Tax Services different from filing it myself?

Software applies the rules you already know about. An experienced tax accountant finds the ones you do not: capital cost allowance timing, the small business deduction threshold, shareholder loan repayment rules, and TOSI exposure on family dividends. The fee is usually smaller than the deductions it surfaces.

What is included in Non-Resident Tax Services?

Our non-resident tax services include complete filing, compliance management, and strategic advice customized to Canadian tax laws.

How do I start with Non-Resident Tax Services?

You can start by booking a free 15-minute call. We will review your files, provide a fixed quote, and start working immediately.

What should I look for when choosing a provider for non-resident tax services?

Ceasing Canadian residency triggers a deemed disposition of most property at fair market value on the date residency ends. The resulting gain is reported on the return for the year residency ended. Canadian real property, most registered plans and employee stock options sit outside the deemed disposition. The departure calculation is therefore an inventory exercise before it is a tax calculation. That is the part most owners have not heard before they sit down with us, and it usually changes what they do next.

What information will you ask me for once the non-resident tax services work is underway?

We get this one a lot, and the answer is more concrete than people expect. The tax arising on the departure deemed disposition can be deferred by election, against security the CRA accepts, until the property is actually disposed of. Without the election an emigrant funds tax on a gain that has produced no cash. That is the usual reason a departure year turns into a collections problem. Bring your documents and we will show you where it lands in your numbers.

Still have questions? View our FAQ page or contact us.

The questions Canadians actually search on this topic, answered plainly. Browse every question in the Canadian tax answers directory.

Income tax is tax charged on the income you earn in a year, levied by both the federal government and your province or territory. Rates are graduated, so successive slices of taxable income are taxed at higher rates, and credits such as the basic personal amount reduce the tax calculated. Employment income is taxed through payroll withholding and settled on your T1 return. Quebec residents also file a separate provincial return with Revenu Quebec.

CRA online filing for 2025 returns opened 23 February 2026 and closes 29 January 2027. Most people file between late February and the 30 April 2026 deadline, and that stretch is what tax season refers to. You can gather documents and prepare a return earlier, but it cannot be sent electronically before the system opens. Employment and investment slips such as T4 and T5 are issued by payers early in the year, and the CRA's Auto-fill service can pull the ones it already holds once you have set up My Account.

GIS is tested on the income you report on your return, leaving out your OAS pension and the GIS itself. Employment and self-employment earnings count only above an annual earnings exemption, with a further partial exemption above that. CPP, workplace and foreign pensions, RRSP and RRIF withdrawals and investment income all count; TFSA withdrawals do not. Service Canada sets the exemption and income limits and updates them quarterly, so check its GIS eligibility page for current figures.

A financial transaction tax is a levy charged on the value of a trade in securities or currency, paid each time an asset changes hands. Canada does not have one, and it has no securities transaction tax of the sort India applies. Canadian investors are taxed on results instead: capital gains at the one-half inclusion rate for 2025 and 2026, plus tax on dividends and interest. Trading fees you pay are commissions, not tax.

No. Capital is the owner's stake in the business, so it sits in equity, not liabilities. On a balance sheet, assets equal liabilities plus equity, and the capital account belongs on the equity side alongside retained earnings. Money the owner lends the business is different, because the business owes it back, and that is a liability. Keeping owner capital, owner loans and drawings in separate accounts prevents a messy reconciliation at year end.

Yes. Maternity and parental benefits are taxable income for the year you receive them and appear on the benefits slip Service Canada issues. Tax is withheld at source, usually at a rate below your overall rate, so a balance owing at filing is normal, particularly if you worked part of the year or your employer added a top-up. Quebec parental insurance benefits are taxable in the same way and come with their own slip.

Sign in to CRA My Account and open the tax returns and tax information slips sections. Slips your employers, banks and payers filed with the CRA appear there, including T4, T4A and T5, usually by late March for the previous year. You can also download notices of assessment, prior-year returns and your RRSP and TFSA room statements. Slips arrive at different times, so confirm everything you expect is listed before you file.

Canada taxes residents on worldwide income. If you are resident for tax purposes you report income from every source, inside and outside the country, and can usually claim a foreign tax credit for tax already paid abroad so the same income is not taxed twice. Non-residents are taxed only on Canadian-source income and on certain Canadian property. Residency is decided on your ties to Canada, not on citizenship or which passport you hold.

Withholding tax is tax taken off a payment at source and remitted to the CRA on the recipient's behalf. For employees it is the income tax, CPP or QPP and EI deducted each payday and reported on the T4. For non-residents it applies to certain Canadian-source payments, including dividends, rent, royalties and pension income, at a statutory rate that a tax treaty may reduce. RRSP withdrawals have tax withheld at a rate that rises with the size of the withdrawal; for a RRIF, no tax is withheld on the annual minimum payment, and only the amount taken above that minimum is subject to withholding — which is why RRIF income often leaves a balance owing at filing time.

Yes. Dividends reinvested through a dividend reinvestment plan are taxed exactly like dividends taken in cash, in the year they are credited, and you get a T5 or T3 reporting them even though no money reached your bank account. Each reinvestment also adds to the adjusted cost base of your holding, which reduces the capital gain when you eventually sell, so keep every statement. Inside a TFSA, RRSP or FHSA there is nothing to report.

Social assistance payments are not taxed, but they must be reported. The payer issues a slip, the amount is included in net income and then deducted again before taxable income is reached, so no tax results. Reporting matters because net income drives income-tested benefits and credits. Filing a return every year is therefore important for anyone on social assistance, since the GST/HST credit and the Canada child benefit are only paid when a return is filed.

The CRA applies its prescribed arrears rate, which is reset every calendar quarter from the yield on three-month Government of Canada treasury bills and compounds daily on the unpaid balance. Because it resets quarterly, the rate applying to your debt depends on when the balance was outstanding, so take the figure from the CRA's prescribed interest rates page for each quarter. Interest also accrues on penalties, and it is not deductible on a personal return.

Udit Gupta, founder of Tax Filings Canada

Reviewed and fact-checked by Udit Gupta

Ex Big 4 — Ernst & Young, Deloitte · International & cross-border tax specialist · CPA Canada (In-Depth Tax Program) · Chartered accountant, ICAI & MIA

Udit Gupta has over 15 years of experience helping corporations and business owners with corporate structuring, corporate tax filing, bookkeeping, payroll, GST/HST, cross-border tax and CRA representation. He is Big 4 trained, at Ernst & Young and Deloitte, and qualified as a chartered accountant in India and again in Malaysia. In 2014 he founded his accounting practice to serve entrepreneurs, startups and non-resident business owners across Canada. View full member bio.

The Institute of Chartered Accountants of India — member 521458 · Malaysian Institute of Accountants — member CA 44667 · Ex Big 4: Ernst & Young, Deloitte · CPA Canada (In-Depth Tax Program), completed 19 Dec 2023 · In-Depth GST/HST Part I, 12 Jul 2022 · Part II, 5 Jul 2023

Editorial policy. Every page is researched against primary sources — the Income Tax Act, CRA publications and CPA Canada guidance — and every rate or threshold is stated with the tax year it applies to.

Sources. CRA — International and non-resident taxes · Income Tax Act (Justice Laws Website)

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Our Partners Are Alumni of the World's Top Accounting and Tax Institutions

Chartered Professional Accountants Canada AICPA — American Institute of Certified Public Accountants Institute of Chartered Accountants of India Malaysian Institute of Accountants