I. When do I become subject to Canada’s federal income tax? -

I. When do I become subject to Canada’s federal income tax?

Non-residents are subject to Canadian income tax on taxable income earned in Canada. This means income from carrying on business in Canada, taxable capital gains from the disposition of ‘taxable Canadian property’, income from employment performed in Canada and certain other Canadian-source income such as management fees, dividends, interest, rents and royalties. This guide is concerned only with income from carrying on business in Canada.


A. Carrying on business in Canada

B. Treaty relief


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