International Taxation

Are you considering leaving Canada for tax purposes, otherwise known as becoming a non-resident of Canada for tax purposes? Whether you’re relocating for work, retirement, or simply seeking a change in lifestyle, there are important tax implications to consider.Why People Leave Canada for Tax Purposes There are several reasons why...

Canada has tax treaties with a number of countries around the World. These treaties are meant to stop double-taxation, where appropriate.If you are a Canadian tax resident, and you have paid taxes in another country (that we have a tax treaty with), you are normally entitled to foreign tax credits based on the amount of taxes you paid in that...

In recent years there has been a growing industry of purchasing vehicles in Canada, and then exporting those vehicles to other countries. The reason for this is because vehicle pricing is different from country-to-country. What costs $50,000 in Canada might retail for $150,000 in another country. When a vehicle is purchased, GST/HST is added to...

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 25% withholding tax on the gross. Net income if...

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.) therefore they should pay their...