Non-Residents Carrying on Business in Canada

More and more non-resident companies are expanding into Canada. Often these non-resident companies do not realize that by carrying on a business in Canada, even if they do not incorporate a Canadian corporation, they assume domestic tax obligations and responsibilities. It is important that non-residents recognize these obligations and responsibilities and seek Canadian tax and legal advice prior to selling their goods or services in Canada. This paper summarizes some of the more significant Canadian tax issues that non-resident companies must consider when carrying on business in Canada directly.

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