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Canadian Tax Guide for Foreign Businesses
I. WHEN DO I BECOME SUBJECT TO CANADA’S FEDERAL INCOME TAX?
II. WHEN DO I BECOME SUBJECT TO CANADA’S PROVINCIAL INCOME TAXES?
III. WHEN DO I BECOME SUBJECT TO CANADA’S FEDERAL SALES TAX (GST)?
IV. WHEN DO I BECOME SUBJECT TO CANADA’S PROVINCIAL SALES TAXES?
V. WHEN AND HOW DO I REGISTER FOR CANADIAN TAX PURPOSES?
VI. WHAT ARE MY CUSTOMERS’ OBLIGATIONS TO WITHHOLD INCOME TAX?
VII. TAX RATES
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中文服务
中文服务
Languages Spoken
Contact Us
Payments
About
Why SorbaraLaw
Contact Us
中文服务
免费移民评估
律师团队
人才招聘
Our Team
Victory Adeosun
Sydney B. W. Archibald
Jide Babalola
Ryan C. Baker
Jennifer Black
Stephanie Cox
Raman De Souza
Elikem Deley
Alexander J Friedl
Lawrence Greaves
Mark D. Hazlett
Justin Heimpel
Nathan Henderson
Emily Hives
Ashley Hizo
Jonathan Hureau
Apeksha Jain
Jacquelyn Johnson
Gary Keller
Michael C. Kelly
Camdin Kingsbury
Jennifer M. Krotz
Jahdiel Larraguibel
Susan Liu
Cristina MacKenzie
Slonee Malhotra
Mirjana (Mira) Markovic
Clarke L. Melville
Greg Murdoch
Ronald Nightingale
Ridhima Pathak
James Peluch
Carolina Recinos
Michelle M. Rozanski
Danielle Sawh
Mark Schumacher
Puneet Shroff
Samuel Sorbara
Kevin Souch
L. Cheryl Stelzer
David Young
Business Clients
Commercial
Commercial Litigation
Commercial Real Estate
Construction
Corporate
Employment Law for the Employer
Franchise Law
Immigration
Municipal, Land Use & Development
Tax
Technology Law
Personal Clients
Employment Law for Employees
Family
Mediation
Collaborative
Personal Injury
Residential Real Estate
Wills, Estates, Trusts, & Elder Law
Sectors
Condominiums
Information Technology
Resources
News
Knowledge Centre
Canadian Tax Guide for Foreign Businesses
I. WHEN DO I BECOME SUBJECT TO CANADA’S FEDERAL INCOME TAX?
II. WHEN DO I BECOME SUBJECT TO CANADA’S PROVINCIAL INCOME TAXES?
III. WHEN DO I BECOME SUBJECT TO CANADA’S FEDERAL SALES TAX (GST)?
IV. WHEN DO I BECOME SUBJECT TO CANADA’S PROVINCIAL SALES TAXES?
V. WHEN AND HOW DO I REGISTER FOR CANADIAN TAX PURPOSES?
VI. WHAT ARE MY CUSTOMERS’ OBLIGATIONS TO WITHHOLD INCOME TAX?
VII. TAX RATES
Careers
Languages Spoken
Students
Knowledge Centre
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Article
Compensation for Executors and Attorneys under Power of Attorney
Acting as an attorney under a Continuing Power of Attorney for Property (PoA) for an incapable person or as the Executor of an Estate, can involve con...
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Article
The Latest Baby Boomer Dilemma: Spousal Support Obligation and Early Retirement
Family law lawyers are increasingly encountering issues arising on the breakdown of a marriage where the parties previously agreed that one spouse cou...
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Article
When Revenge isn’t Sweet
As a result of what appeared to be a misguided attempt to “get even” with his (ex-)wife for calling the police following a domestic assaul...
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Article
Title Insurance: Your Guardian Angel When Things Go Wrong
Your home is likely your biggest investment and it is important to protect it. Real estate lawyers often recommend that their clients purchase title i...
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Article
A Corporate Law Makeover
Ontario’s Ministry of Government Services recently published a Report calling for the transformation of the province’s business legislatio...
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Article
New In Electronic Commerce
The Electronic Commerce Act, 2000 has been in effect for over a decade. While this Act applies to most commercial transaction documents, sub-section 3...
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Article
Not Every Gift is Free: the Impact of Gifting on Child Support
As many parents who pay child support already know, the determination of income is of critical importance. Until recently, gifts received by a payor p...
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Article
A New Opportunity In Immigration
For foreign nationals, including international students and foreign workers, there are new provincial nominee programs, in addition to the federal imm...
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Article
Increasing Protection For Condo Owners In Ontario
The Ontario Liberal Government recently introduced new legislation intended to overhaul the province’s outdated condominium laws. With an ...
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Article
Short Term Rentals: Zoning By-laws must be clear and non-discriminatory to be effective
In the recently decided case of Puslinch v. Monaghan, 2015 ONSC 2748 (the “Puslinch case”), the Ontario Superior Court has ...
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Article
Municipal Bonusing Update: Supreme Court denies leave to appeal in Vincorp Financial Ltd. v. Oxford (County), 2014 ONCA 876 (CanLII)
The Supreme Court of Canada has denied leave to appeal in the case of Vincorp Financial Ltd. v. Oxford (County), 2014 ONCA 876 (CanLII) (“V...
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Article
Protecting your digital information: An ounce of prevention is preferable to a pound of cure
The transmission and storage of messages, sensitive documents and data has become routine for many companies. Construction companies routinely send in...
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Article
Liquidated Damages in Construction Contracts
Many property owners insist on a liquidated damages clause in their construction or renovation contracts as a motivator for project completion within ...
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Article
MEDICINE PROFESSIONAL CORPORATIONS
The use of corporations by doctors and lawyers is a relatively recent regulatory concession. Historically, medicine and law were considered more vocat...
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Article
Liquidated Damages: A Primer
Many property owners insist on a liquidated damages clause in their construction or renovation contracts as a motivator for project completion within ...
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Article
Ontario to Permit Mid-Rise Wood Frame Buildings up to 6 Storeys as of January 1, 2015
Through amendments to the Building Code introduced by Ontario Regulation 191/14, Ontario will increase the permissible height of wood frame buildings ...
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Article
Municipal Bonusing: “Obvious undue advantage” remains the threshold, but still little judicial guidance on how municipalities should draw the line
Section 106 of the Ontario Municipal Act, 2001 is a much worried about “anti-bonusing” provision of broad application. It is wor...
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Article
U.S. Estate Tax: Don’t Just Throw Your Vacation Home into a Trust
Too little attention is paid to cross-border tax traps. Even when advice is sought, the response is often incomplete or simply wrong because it is res...
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Article
When is Replacement Cost Fire Insurance Not Really Replacement Cost Fire Insurance?
A recent case decided in Ontario’s Superior Court of Justice interprets a section of a homeowner’s fire insurance policy that does not app...
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Article
When Is a Cottage a Matrimonial Home?
In Egan v. Burton [2013] O.J. No. 2408, the parties had been married for twenty years with the husband having brought into the marriage a cottage whic...
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