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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.

02
OCT
2018

International FAQ #48 – Books and Records Kept Outside of Canada

Is a non-resident corporation that is registered for a Goods and Services Tax/Harmonized Sales Tax (GST/HST) account with the Canada Revenue Agency (CRA) required to keep records and books of account in Canada?
04
SEP
2018

International FAQ #47 – GST Security Requirements for Non-Residents

Is a non-resident corporation that is registered for a Goods and Services Tax/Harmonized Sales Tax (GST/HST) account with the Canada Revenue Agency (CRA) required to send a security deposit?
07
AUG
2018

International FAQ #46 – Flow-Through of GST

How does a non-resident company flow-through its goods and services tax (GST) paid on importing goods to its Canadian customers?
03
JUL
2018

International FAQ #45 – Corporate Director Residency Requirements

Which provinces and territories allow Canadian corporations to have 100% foreign directors? And 100% foreign owners/shareholders?
05
JUN
2018

International FAQ #44 – Corporate Tax Rates Across Canada in 2018

What are the corporate income tax rates for active business income across Canada in 2018?
01
MAY
2018

International FAQ #43 – Qualifying Non-Resident Employee

Tax Question: If I am a qualifying non-resident employer, how do I know if an employee is a qualifying non-resident employee? Facts: If you are a certified qualifying non-resident employer (see International FAQ #42), then you do not have to withhold taxes from the salary or...
03
APR
2018

International FAQ #42 – Qualifying Non-Resident Employer

Tax Question: What is a qualifying non-resident employer and how do I apply to become certified as one? Facts: A qualifying non-resident employer can be certified and thus will have to withhold tax from the salary or other compensation paid to qualifying non-resident employees in...
06
MAR
2018

International FAQ #41 – Corporate Entry into Canada

A company is considered to have immigrated to Canada if the corporation’s central management and control has moved to Canada, regardless if initially incorporated in Canada or not.
06
FEB
2018

International FAQ #40 – No Activity in Canada

My non-resident company has no activity in Canada. Do I still need to file a Canadian corporate tax return?