TAILIEUCHUNG - Who Gets My Tax Dollars?A Tax Guide for US Professionals and Consultants Doing Business in Canada

A Tax Guide for US Professionals and Consultants Doing Business in Canada 2011 Updated Version By Kathie Ross Smashwords Edition ~~~~~ Copyright © Kathie Ross 2010 Smashwords Edition License Notes This ebook is licensed for your personal enjoyment only. This ebook may not be re-sold or given away to other people. If you would like to share this book with another person, please purchase an additional copy for each person. If you're reading this book and did not purchase it, or it was not purchased for your use only, then please return to and purchase your own copy. Thank. | Who Gets My Tax Dollars A Tax Guide for US Professionals and Consultants Doing Business in Canada 2011 Updated Version By Kathie Ross Smashwords Edition Copyright Kathie Ross 2010 Smashwords Edition License Notes This ebook is licensed for your personal enjoyment only. This ebook may not be re-sold or given away to other people. If you would like to share this book with another person please purchase an additional copy for each person. If you re reading this book and did not purchase it or it was not purchased for your use only then please return to and purchase your own copy. Thank you for respecting the hard work of this author. Table of Contents Chapter 1 Introduction Chapter 2 Corporations with a Permanent Establishment in Canada Chapter 3 Corporations without a Permanent Establishment in Canada Chapter 4 Individuals with a Permanent Establishment in Canada Chapter 5 Individuals without a Permanent Establishment in Canada Chapter 6 Federal Goods and Services Tax And Provincial Taxes Chapter 7 Use of Equipment in Canada Chapter 8 Employees Chapter 9 Subcontractors Chapter 10 Using a Canadian Corporation Resources- Forms and Guides Resources - Glossary Resources - Flow Chart Part II Resources - Flow Chart Part III Resources - CCA Classes Resources - NAFTA Professional Categories About the Author Part I Chapter 1 Introduction Canadian Tax Canadian tax is based on residency. Residents of Canada are subject to tax on their world wide income. That means that no matter where the income is earned if you are a resident of Canada you are required to pay tax to the Canadian government on that income. A person can be a factual resident of Canada or a deemed resident depending on residential ties and treaty tie-breaker rules more on the treaty later . Non-residents on the other hand are subject to tax only on Canadian source income. This will normally fall into two types of tax. The first is a Part XIII withholding tax on passive investments that are sourced

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