International Tax

Expanding into Canada? Compare Canadian branch vs subsidiary tax issues, including corporate tax, withholding tax, branch tax and audit exposure.

Learn how Regulation 102 and 105 withholding applies to non-resident employees and service providers working in Canada, including waivers.

Learn when a foreign company may be carrying on business in Canada, how permanent establishment rules apply and when tax filings may be required.

Non-resident earning Canadian rental income? Learn how Section 216 returns, NR6 forms and Part XIII withholding tax rules work in Canada.