B. Goods -

B. Goods

Proceeds from the sale of goods in Canada are not subject to withholding of Canadian income tax. A non-resident must nevertheless file a Canadian income tax return and pay Canadian income tax on such proceeds if the goods are sold in the course of carrying on business in Canada. Canada’s tax treaties generally provide an exemption from Canadian income tax if the business is not carried on through a Canadian permanent establishment.

Under Canadian law, an income tax return must be filed by a non-resident that carried on business in Canada in the taxation year regardless of whether an exemption is available under a tax treaty.


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