Canadian Taxation of Non-Residents

Canadian Taxation of Non-Residents, 2nd Edition

Canadian Taxation of Non-Residents explores the federal and provincial tax implications for non-residents of Canada who derive income from Canadian sources. Tax issues are analyzed in terms of the application of the relevant sections of the ITA and provincial statutes, the application of the Canada-US Income Tax Convention, and the application of Canada's other tax treaties. The book is written for Canadian accounting and legal practitioners who act for non-resident clients. Reflects all treaty and other changes since the last edition.

Topics Covered:

Basic Rules for Taxation of Non-Residents
Determination of Residency
Status Employment and Pension Income
Business Income and Capital
Dividends and Other Corporate Distributions
Rents from Real Estate
Estate and Trust Income
Capital Gains

DESCRIPTION
Author	Atlas I. Michael
Publisher	CCH
Year of release	2002
Pages	400 pages
Catalogue No.	B855
Price	79.95$

Available in French	No

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Dernière modification: 9 juin 2006

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