CRA Issues Guidance on International Income Tax Issues
The CRA has released guidance on the following international tax issues raised as a result of COVID-19:
Income Tax Residency
Carrying on Business in Canada/Permanent Establishment (PE rules)
Cross-border Employment Income
Waiver Requests – Payments to Non-residents for Services Provided in Canada
Disposition of Taxable Canadian Property (TCP) by Non-residents of Canada – Delay in Processing Clearance Certificate
