Non-Resident Section 216 Election
Late Filed Section 216 Election for Non-Residents
Non-residents of Canada are taxed on their worldwide income. For example, if a non-resident owns Canadian rental property, they are required to report the respective rental income in Canada and remit a...
Canadian Taxation is based on Residence & Source
Canadian Residence and Canadian Source Income
Canadian residents are taxed on their worldwide income and non-residents are taxed on income from Canadian sources. The underlying policy is that a resident Canadian is utilizing the social benefits taxation enables (healthcare, roads, etc.)...