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Our newsletters cover one corporate tax topic per month and are a quick to the point way to learn corporate tax saving techniques.

Our “FAQs on INTERNATIONAL TAX” newsletters focus on international tax issues for corporations doing business across borders.

23
SEP
2020
USA

International FAQ #71 – Taxes for Canadian Businesses in the USA – Glossary

What are the names of the US taxes a Canadian business will pay in the USA?
16
SEP
2020
USA

International FAQ #70 – Taxes for Canadian Businesses in the USA – Federal

Each state has the authority to tax and the federal government also has the authority to tax. This is a summary of taxes at the Federal level.
10
SEP
2020
USA

International FAQ #69 – Taxes for Canadian Businesses in the USA

When a Canadian business does business with people outside of Canada, the tax rules are different.
26
AUG
2020
September

International FAQ #68 – What is Part XIII Income Tax?

Part XIII income tax is a tax withheld by a payer when they pay a non-resident. Not all income is subject to this tax. Generally, passive income is subject to Part XIII tax.
19
AUG
2020
August

International FAQ #67 – What is a T1134 Information Return Relating to Foreign Affiliates?

If a Canadian corporation or individual has an interest in a foreign affiliate, whether controlled or not, it will need to complete a T1134 information return. The T1134 information return is broken into two forms, a summary and a supplement. A separate supplement must be filed...
14
AUG
2020
August

International FAQ #66 – What is a T106? Non-Arm’s Length Transactions with Non-Residents

A T106 is an annual information return where a corporation reports its non–arm’s length activities with non-residents. Non-arm’s length transactions are generally transactions where the parties are considered to be related.
28
FEB
2020

International FAQ #65 – Input Tax Credit

What is an input tax credit (ITC) for GST?
04
FEB
2020

International FAQ #64 – Canadian Sales Tax Rates for 2020

What are the sales tax rates across Canada in 2020?
07
JAN
2020

International FAQ #63 – U.S. Citizenship and Tax Implications

Who is a U.S. citizen and what are the tax filing implications for a non-resident? If you don’t reside in the U.S., you may still be a U.S. citizen even if you have never claimed citizenship status and never registered as one. As a non-resident U.S. citizen, you have tax filing...