{"id":266,"date":"2018-10-31T01:39:29","date_gmt":"2018-10-31T01:39:29","guid":{"rendered":"https:\/\/www.torontotaxconsulting.com\/home\/?page_id=266"},"modified":"2025-07-24T01:19:07","modified_gmt":"2025-07-24T01:19:07","slug":"non-resident-tax-advisor-downtown-toronto","status":"publish","type":"page","link":"https:\/\/torontotaxconsulting.com\/home\/non-resident-tax-advisor-downtown-toronto\/","title":{"rendered":"Non Resident Tax Advisor Downtown Toronto"},"content":{"rendered":"\n<p class=\"has-medium-font-size wp-block-paragraph\">Non Resident Tax Advisor Downtown Toronto<\/p>\n\n\n\n<h2 id='\ud83c\udf0d-non-resident-tax-advisor-downtown-toronto'  id=\"boomdevs_1\" class=\"wp-block-heading\"><strong>\ud83c\udf0d Non Resident Tax Advisor Downtown Toronto<\/strong><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>International Cross-Border Tax Solutions for Non-Residents, Expats, and Foreign Entities<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\ud83d\udccd <strong><a href=\"https:\/\/www.torontotaxconsulting.com\/home\/international-tax-advisor-yonge-and-dundas-1-dundas-st-suite-2500\/\">1 Dundas Street West, Suite 2500<\/a><\/strong> \u2013 Connected to the Eaton Centre<br>\ud83d\udccd <strong>401 Bay Street, Suite 1600<\/strong> \u2013 Across from Toronto City Hall and Nathan Phillips Square<br>\ud83d\udccd <strong><a href=\"https:\/\/www.torontotaxconsulting.com\/home\/international-tax-planning-yonge-and-bloor\/\">2 Bloor Street West, 7th Floor<\/a><\/strong> \u2013 Yonge &amp; Bloor, directly above the TTC subway hub<br>\ud83d\udccd <strong><a href=\"https:\/\/www.torontotaxconsulting.com\/home\/international-tax-advice-and-planning-midtown-toronto\/\">2 St. Clair Ave West, Suite 1800<\/a><\/strong> \u2013 Yonge &amp; St.Clair Midtown Toronto<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><br>Servicing G20, EU, and Asia-Pacific Clients Worldwide<\/p>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\n\n\n\n<h2 id='\ud83e\udded-who-is-a-non-resident-for-canadian-tax-purposes'  id=\"boomdevs_2\" class=\"wp-block-heading\"><strong>\ud83e\udded Who is a Non-Resident for Canadian Tax Purposes?<\/strong><\/h2>\n\n\n\n<h5 id='\ud83c\udf0d-non-resident-tax-advisor-downtown-toronto-1'  id=\"boomdevs_3\" class=\"wp-block-heading\"><strong>\ud83c\udf0d Non Resident Tax Advisor Downtown Toronto<\/strong><\/h5>\n\n\n\n<div style=\"height:15px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n\n<p class=\"wp-block-paragraph\">For Canadian tax purposes, you are considered a <strong>non-resident<\/strong> if you permanently live outside of Canada and <strong>do not maintain significant residential ties<\/strong>\u2014such as a home, a spouse, or dependants in Canada. However, being a non-resident <strong>does not eliminate your Canadian tax obligations.<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">You may still be required to:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li class=\"\">File Canadian tax returns<\/li>\n\n\n\n<li class=\"\">Obtain tax clearance certificates<\/li>\n\n\n\n<li class=\"\">Pay withholding taxes on Canadian-source income<\/li>\n\n\n\n<li class=\"\">Comply with CRA reporting requirements for trusts, corporations, or investments<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">At <strong>Toronto Tax Consulting<\/strong>, our Downtown Toronto team provides strategic <strong>non-resident tax compliance and planning<\/strong> services to ensure you remain compliant while optimizing your international tax exposure.<\/p>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\n\n\n\n<h2 id='\ud83e\uddd1\u200d\ud83d\udcbc-who-we-serve-non-resident-clients'  id=\"boomdevs_4\" class=\"wp-block-heading\">\ud83e\uddd1\u200d\ud83d\udcbc Who We Serve \u2013 Non-Resident Clients<\/h2>\n\n\n\n<h5 id='\ud83c\udf0d-non-resident-tax-advisor-downtown-toronto-2'  id=\"boomdevs_5\" class=\"wp-block-heading\"><strong>\ud83c\udf0d Non Resident Tax Advisor Downtown Toronto<\/strong><\/h5>\n\n\n\n<div style=\"height:15px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n\n<ul class=\"wp-block-list\">\n<li class=\"\">\ud83c\udf10 Canadian citizens now living abroad (expats)<\/li>\n\n\n\n<li class=\"\">\ud83c\udfe2 Foreign corporations earning Canadian income<\/li>\n\n\n\n<li class=\"\">\ud83d\udcbc Dual citizens with U.S., EU, or Asian tax obligations<\/li>\n\n\n\n<li class=\"\">\ud83e\uddfe Investors holding Canadian rental or commercial property<\/li>\n\n\n\n<li class=\"\">\ud83e\uddd1\u200d\u2696\ufe0f Non-resident executors, trustees, and beneficiaries<\/li>\n\n\n\n<li class=\"\">\ud83c\udfd8\ufe0f Non-residents selling Canadian real estate<\/li>\n\n\n\n<li class=\"\">\ud83c\udfac Foreign film actors, athletes, consultants, and artists<\/li>\n\n\n\n<li class=\"\">\ud83d\udcb8 Canadian payers making payments to non-residents<\/li>\n<\/ul>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\n\n\n\n<h2 id='\ud83d\udee0\ufe0f-core-non-resident-tax-services'  id=\"boomdevs_6\" class=\"wp-block-heading\">\ud83d\udee0\ufe0f Core Non-Resident Tax Services<\/h2>\n\n\n\n<h5 id='\ud83c\udf0d-non-resident-tax-advisor-downtown-toronto-3'  id=\"boomdevs_7\" class=\"wp-block-heading\"><strong>\ud83c\udf0d Non Resident Tax Advisor Downtown Toronto<\/strong><\/h5>\n\n\n\n<div style=\"height:15px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n\n<h3 id='\ud83e\uddfe-residency-determination-exit-tax-planning'  id=\"boomdevs_8\" class=\"wp-block-heading\">\ud83e\uddfe Residency Determination &amp; Exit Tax Planning<\/h3>\n\n\n\n<ul class=\"wp-block-list\">\n<li class=\"\">NR73 \/ NR74 Residency Status filings<\/li>\n\n\n\n<li class=\"\">T1161, T1243, T1244: Emigrant exit reporting<\/li>\n\n\n\n<li class=\"\">Canada departure tax return (T1) planning<\/li>\n\n\n\n<li class=\"\">CRA compliance and risk mitigation<\/li>\n<\/ul>\n\n\n\n<h3 id='\ud83c\udfd8\ufe0f-real-estate-transactions'  id=\"boomdevs_9\" class=\"wp-block-heading\">\ud83c\udfd8\ufe0f Real Estate Transactions<\/h3>\n\n\n\n<ul class=\"wp-block-list\">\n<li class=\"\">Section 116 Certificate (T2062, T2062A)<\/li>\n\n\n\n<li class=\"\">Withholding tax calculation (25%\/50%)<\/li>\n\n\n\n<li class=\"\">Rental property structuring (Section 216)<\/li>\n\n\n\n<li class=\"\">NR6 filing to remit tax on net income<\/li>\n\n\n\n<li class=\"\">Clearance Certificates from CRA to avoid full withholding<\/li>\n<\/ul>\n\n\n\n<h3 id='\ud83d\udcb5-non-resident-withholding-tax-compliance'  id=\"boomdevs_10\" class=\"wp-block-heading\">\ud83d\udcb5 Non-Resident Withholding Tax Compliance<\/h3>\n\n\n\n<ul class=\"wp-block-list\">\n<li class=\"\">NR4 Account setup for Canadian payers<\/li>\n\n\n\n<li class=\"\">Remit Part XIII tax on rents, dividends, management fees<\/li>\n\n\n\n<li class=\"\">File NR4 slips and summaries<\/li>\n\n\n\n<li class=\"\">Apply NR301 \/ NR302 \/ NR303 to access reduced treaty rates<\/li>\n\n\n\n<li class=\"\">Regulation 105 and 102 Waiver Applications (R105)<\/li>\n<\/ul>\n\n\n\n<h3 id='\ud83e\uddee-income-tax-return-filings'  id=\"boomdevs_11\" class=\"wp-block-heading\">\ud83e\uddee Income Tax Return Filings<\/h3>\n\n\n\n<ul class=\"wp-block-list\">\n<li class=\"\">T1 Non-resident returns<\/li>\n\n\n\n<li class=\"\">Section 216 rental income returns<\/li>\n\n\n\n<li class=\"\">Section 217 elective pension returns<\/li>\n\n\n\n<li class=\"\">T2 returns for non-resident corporations<\/li>\n\n\n\n<li class=\"\">T2SCH19 \/ SCH91 \/ SCH97 \/ SCH20 for foreign corporate ownership<\/li>\n<\/ul>\n\n\n\n<h3 id='\ud83e\uddd1\u200d\u2696\ufe0f-cross-border-estates-trusts'  id=\"boomdevs_12\" class=\"wp-block-heading\">\ud83e\uddd1\u200d\u2696\ufe0f Cross-Border Estates &amp; Trusts<\/h3>\n\n\n\n<ul class=\"wp-block-list\">\n<li class=\"\">T1141 \/ T1142 reporting on offshore trusts<\/li>\n\n\n\n<li class=\"\">Probate support for non-resident executors<\/li>\n\n\n\n<li class=\"\">Distribution planning for foreign heirs<\/li>\n\n\n\n<li class=\"\">Foreign trust structuring and compliance<\/li>\n<\/ul>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\n\n\n\n<h2 id='\ud83d\udcc4-required-cra-forms-for-non-residents'  id=\"boomdevs_13\" class=\"wp-block-heading\">\ud83d\udcc4 Required CRA Forms for Non-Residents<\/h2>\n\n\n\n<h5 id='\ud83c\udf0d-non-resident-tax-advisor-downtown-toronto-4'  id=\"boomdevs_14\" class=\"wp-block-heading\"><strong>\ud83c\udf0d Non Resident Tax Advisor Downtown Toronto<\/strong><\/h5>\n\n\n\n<div style=\"height:15px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n\n<p class=\"wp-block-paragraph\">Below is a sample of the forms we prepare and file on your behalf:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li class=\"\"><strong>NR73 \/ NR74<\/strong> \u2013 Residency Determination<\/li>\n\n\n\n<li class=\"\"><strong>T2062 \/ T2062A<\/strong> \u2013 Certificate of Compliance on Sale of Property<\/li>\n\n\n\n<li class=\"\"><strong>NR4 \/ NR4 Summary<\/strong> \u2013 Payments to Non-Residents<\/li>\n\n\n\n<li class=\"\"><strong>NR5 \/ NR6 \/ NR7-R<\/strong> \u2013 Rental Income Elections<\/li>\n\n\n\n<li class=\"\"><strong>T1161 \/ T1243 \/ T1244<\/strong> \u2013 Departure Tax<\/li>\n\n\n\n<li class=\"\"><strong>T1135<\/strong> \u2013 Foreign Income Verification Statement<\/li>\n\n\n\n<li class=\"\"><strong>T1141 \/ T1142<\/strong> \u2013 Non-Resident Trusts<\/li>\n\n\n\n<li class=\"\"><strong>T2SCH91 \/ T2SCH97<\/strong> \u2013 Treaty-Based Claims for Corporations<\/li>\n\n\n\n<li class=\"\"><strong>T1 \/ T2 \/ T2209 \/ T4A-NR<\/strong> \u2013 Non-Resident Income Tax Returns<\/li>\n\n\n\n<li class=\"\"><strong>NR301 \/ NR302 \/ NR303<\/strong> \u2013 Access to Treaty Benefits<\/li>\n\n\n\n<li class=\"\"><strong>T1261<\/strong> \u2013 Application for Individual Tax Number (ITN)<\/li>\n\n\n\n<li class=\"\"><strong>R105<\/strong> \u2013 Waiver for Services Rendered in Canada<\/li>\n<\/ul>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\n\n\n\n<h2 id='\ud83c\udfe6-understanding-your-canadian-tax-obligations-as-a-non-resident'  id=\"boomdevs_15\" class=\"wp-block-heading\">\ud83c\udfe6 Understanding Your Canadian Tax Obligations as a Non-Resident<\/h2>\n\n\n\n<h5 id='\ud83c\udf0d-non-resident-tax-advisor-downtown-toronto-5'  id=\"boomdevs_16\" class=\"wp-block-heading\"><strong>\ud83c\udf0d Non Resident Tax Advisor Downtown Toronto<\/strong><\/h5>\n\n\n\n<div style=\"height:15px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n\n<h3 id='\ud83c\udde8\ud83c\udde6-part-i-tax-capital-gains-business-income'  id=\"boomdevs_17\" class=\"wp-block-heading\">\ud83c\udde8\ud83c\udde6 Part I Tax (Capital Gains &amp; Business Income)<\/h3>\n\n\n\n<ul class=\"wp-block-list\">\n<li class=\"\">Applies to: Real estate sales, business income, employment<\/li>\n\n\n\n<li class=\"\">Common forms: T2062, T1, T2<\/li>\n\n\n\n<li class=\"\">Real estate withholding: 25%\u201350% unless Certificate of Clearance is obtained<\/li>\n\n\n\n<li class=\"\">CRA can reassess buyers who do not withhold from non-resident vendors<\/li>\n<\/ul>\n\n\n\n<h3 id='\ud83c\udde8\ud83c\udde6-part-xiii-tax-passive-income'  id=\"boomdevs_18\" class=\"wp-block-heading\">\ud83c\udde8\ud83c\udde6 Part XIII Tax (Passive Income)<\/h3>\n\n\n\n<ul class=\"wp-block-list\">\n<li class=\"\">Applies to: Rent, dividends, interest, royalties, pensions<\/li>\n\n\n\n<li class=\"\">Default rate: 25% unless reduced by a <strong>tax treaty<\/strong><\/li>\n\n\n\n<li class=\"\">Election under <strong>Section 216 or 217<\/strong> allows you to file a return and possibly receive a refund<\/li>\n\n\n\n<li class=\"\">Canadian payers must deduct and remit this tax and file <strong>NR4 slips<\/strong><\/li>\n<\/ul>\n\n\n\n<h3 id='\ud83d\udeab-penalties-for-non-compliance'  id=\"boomdevs_19\" class=\"wp-block-heading\">\ud83d\udeab Penalties for Non-Compliance<\/h3>\n\n\n\n<figure class=\"wp-block-table\"><table class=\"has-fixed-layout\"><thead><tr><th>\u274c Violation<\/th><th>\ud83d\udca3 Penalty<\/th><\/tr><\/thead><tbody><tr><td>Failure to deduct Part XIII tax<\/td><td>10%\u201320% penalty on the tax amount<\/td><\/tr><tr><td>Late NR4 filings<\/td><td>$100\/day, up to $7,500<\/td><\/tr><tr><td>Failure to file T2062<\/td><td>25% withholding of gross proceeds<\/td><\/tr><tr><td>Failure to report T1135<\/td><td>$2,500\/year minimum fine<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\n\n\n\n<h2 id='\ud83c\udf0d-global-tax-expertise-g20-eu-and-asia'  id=\"boomdevs_20\" class=\"wp-block-heading\">\ud83c\udf0d Global Tax Expertise: G20, EU, and Asia<\/h2>\n\n\n\n<h5 id='\ud83c\udf0d-non-resident-tax-advisor-downtown-toronto-6'  id=\"boomdevs_21\" class=\"wp-block-heading\"><strong>\ud83c\udf0d Non Resident Tax Advisor Downtown Toronto<\/strong><\/h5>\n\n\n\n<div style=\"height:15px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n\n<p class=\"wp-block-paragraph\">We handle tax matters involving all major treaty jurisdictions:<\/p>\n\n\n\n<h3 id='\ud83c\uddfa\ud83c\uddf8-u-s-fatca-irs-form-1040nr-dual-filings-form-5471-fbar'  id=\"boomdevs_22\" class=\"wp-block-heading\">\ud83c\uddfa\ud83c\uddf8 U.S. \u2013 FATCA, IRS Form 1040NR, Dual Filings, Form 5471, FBAR<\/h3>\n\n\n\n<h3 id='\ud83c\uddec\ud83c\udde7-u-k-hmrc-coordination-u-k-domicile-issues-estate-planning'  id=\"boomdevs_23\" class=\"wp-block-heading\">\ud83c\uddec\ud83c\udde7 U.K. \u2013 HMRC coordination, U.K. Domicile Issues, Estate Planning<\/h3>\n\n\n\n<h3 id='\ud83c\uddeb\ud83c\uddf7-france-real-estate-tax-non-eu-ownership-complications'  id=\"boomdevs_24\" class=\"wp-block-heading\">\ud83c\uddeb\ud83c\uddf7 France \u2013 Real estate tax, Non-EU ownership complications<\/h3>\n\n\n\n<h3 id='\ud83c\udde9\ud83c\uddea-germany-cross-border-inheritance-tax-free-thresholds'  id=\"boomdevs_25\" class=\"wp-block-heading\">\ud83c\udde9\ud83c\uddea Germany \u2013 Cross-border inheritance &amp; tax-free thresholds<\/h3>\n\n\n\n<h3 id='\ud83c\udde6\ud83c\uddfa-australia-ato-outbound-compliance-exit-planning'  id=\"boomdevs_26\" class=\"wp-block-heading\">\ud83c\udde6\ud83c\uddfa Australia \u2013 ATO outbound compliance &amp; exit planning<\/h3>\n\n\n\n<h3 id='\ud83c\uddee\ud83c\uddf3-india-nro-nre-income-planning-black-money-act-dtaa'  id=\"boomdevs_27\" class=\"wp-block-heading\">\ud83c\uddee\ud83c\uddf3 India \u2013 NRO\/NRE income planning, Black Money Act, DTAA<\/h3>\n\n\n\n<h3 id='\ud83c\udde8\ud83c\uddf3-china-non-disclosure-penalties-safe-outbound-remittances'  id=\"boomdevs_28\" class=\"wp-block-heading\">\ud83c\udde8\ud83c\uddf3 China \u2013 Non-disclosure penalties, SAFE outbound remittances<\/h3>\n\n\n\n<h3 id='\ud83c\uddf8\ud83c\uddec-singapore-investment-structuring-non-resident-tax-coordination'  id=\"boomdevs_29\" class=\"wp-block-heading\">\ud83c\uddf8\ud83c\uddec Singapore \u2013 Investment structuring, non-resident tax coordination<\/h3>\n\n\n\n<h3 id='\ud83c\uddef\ud83c\uddf5-japan-global-inheritance-tax-risks'  id=\"boomdevs_30\" class=\"wp-block-heading\">\ud83c\uddef\ud83c\uddf5 Japan \u2013 Global inheritance tax risks<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\u2026and more across <strong>Italy, Spain, UAE, Saudi Arabia, Netherlands, South Korea, Malaysia, and ASEAN<\/strong><\/p>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\n\n\n\n<h2 id='\ud83c\udfc6-non-resident-client-success-stories-downtown-toronto'  id=\"boomdevs_31\" class=\"wp-block-heading\">\ud83c\udfc6 Non-Resident Client Success Stories \u2013 Downtown Toronto<\/h2>\n\n\n\n<h5 id='\ud83c\udf0d-non-resident-tax-advisor-downtown-toronto-7'  id=\"boomdevs_32\" class=\"wp-block-heading\"><strong>\ud83c\udf0d Non Resident Tax Advisor Downtown Toronto<\/strong><\/h5>\n\n\n\n<div style=\"height:15px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n\n<p class=\"wp-block-paragraph\">Our team at <strong>Toronto Tax Consulting<\/strong> has helped hundreds of individuals and corporations across <strong>G20, EU, and Asia-Pacific countries<\/strong> resolve complex non-resident tax issues. Below is a sample of our work across various jurisdictions and client types.<\/p>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\n\n\n\n<h3 id='\ud83c\uddec\ud83c\udde7-uk-resident-selling-toronto-rental-property'  id=\"boomdevs_33\" class=\"wp-block-heading\">\ud83c\uddec\ud83c\udde7 <strong>UK Resident Selling Toronto Rental Property<\/strong><\/h3>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Issue:<\/strong> Client sold a Toronto condo held for 12 years as a rental. U.K. resident, unaware of Section 116 requirements or CRA withholding rules.<br><strong>Actions Taken:<\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li class=\"\">Prepared and submitted <strong>Form T2062<\/strong> and <strong>T2062A<\/strong><\/li>\n\n\n\n<li class=\"\">Applied <strong>Article XIII of the Canada\u2013UK Tax Treaty<\/strong> to reduce capital gains exposure<\/li>\n\n\n\n<li class=\"\">Filed final <strong>Section 216 return<\/strong> for rental income<\/li>\n\n\n\n<li class=\"\">Coordinated with UK accountant to optimize foreign tax credit<br><strong>Result:<\/strong><br>\u2714\ufe0f $39,000 CRA withholding waived with Clearance Certificate<br>\u2714\ufe0f Reduced total Canadian tax by $11,250 using principal residence exemption strategy<br>\u2714\ufe0f Full compliance with CRA and HMRC, avoiding double taxation<\/li>\n<\/ul>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\n\n\n\n<h3 id='\ud83c\uddfa\ud83c\uddf8-dual-citizen-u-s-canada-retiring-in-florida'  id=\"boomdevs_34\" class=\"wp-block-heading\">\ud83c\uddfa\ud83c\uddf8 <strong>Dual Citizen (U.S.\/Canada) Retiring in Florida<\/strong><\/h3>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Issue:<\/strong> Former Canadian resident receiving CPP, OAS, and RRIF payments in Florida. Wanted to reduce 25% withholding and file under U.S. reporting.<br><strong>Actions Taken:<\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li class=\"\">Filed <strong>Form NR5<\/strong> to reduce RRIF\/OAS\/CPP withholding to <strong>0%<\/strong> under the <strong>Canada-U.S. Tax Treaty<\/strong><\/li>\n\n\n\n<li class=\"\">Registered for ITN and filed <strong>T1 Section 217 return<\/strong><\/li>\n\n\n\n<li class=\"\">Coordinated with U.S. CPA to claim <strong>foreign tax credits<\/strong> on Form 1040<br><strong>Result:<\/strong><br>\u2714\ufe0f $8,750 refund of excess withholding<br>\u2714\ufe0f CRA and IRS fully reconciled; no audit flags<br>\u2714\ufe0f Withholding permanently reduced to 0% for life of pension<\/li>\n<\/ul>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\n\n\n\n<h3 id='\ud83c\udde9\ud83c\uddea-german-heir-to-canadian-estate'  id=\"boomdevs_35\" class=\"wp-block-heading\">\ud83c\udde9\ud83c\uddea <strong>German Heir to Canadian Estate<\/strong><\/h3>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Issue:<\/strong> German resident inherited a $1.2M condo and $300K in Canadian investments through a parent\u2019s estate.<br><strong>Actions Taken:<\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li class=\"\">Advised executor on <strong>non-resident clearance certificate (T2062)<\/strong><\/li>\n\n\n\n<li class=\"\">Prepared <strong>T1142<\/strong> for estate distributions to non-resident heir<\/li>\n\n\n\n<li class=\"\">Filed <strong>NR301<\/strong> to apply Germany\u2013Canada tax treaty<\/li>\n\n\n\n<li class=\"\">Managed all non-resident estate tax filings on heir\u2019s behalf<br><strong>Result:<\/strong><br>\u2714\ufe0f Avoided full 25% CRA withholding<br>\u2714\ufe0f Coordinated tax-free transfer to Germany with BZSt-recognized compliance<br>\u2714\ufe0f Assets distributed within 6 months with full legal and CRA clearance<\/li>\n<\/ul>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\n\n\n\n<h3 id='\ud83c\uddee\ud83c\uddf3-indian-investor-with-toronto-rental-portfolio'  id=\"boomdevs_36\" class=\"wp-block-heading\">\ud83c\uddee\ud83c\uddf3 <strong>Indian Investor with Toronto Rental Portfolio<\/strong><\/h3>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Issue:<\/strong> Client owned 3 Toronto rental condos. Had never filed Section 216 returns or complied with CRA rental reporting.<br><strong>Actions Taken:<\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li class=\"\">Filed <strong>voluntary disclosure program (VDP)<\/strong> submission for 6 years<\/li>\n\n\n\n<li class=\"\">Registered ITN, opened <strong>NR account<\/strong>, and filed NR6 elections<\/li>\n\n\n\n<li class=\"\">Prepared <strong>retrospective Section 216 returns<\/strong> and eliminated penalties<br><strong>Result:<\/strong><br>\u2714\ufe0f CRA accepted disclosure with <strong>$0 penalties<\/strong><br>\u2714\ufe0f $22,500 in <strong>refunded excess withholding tax<\/strong><br>\u2714\ufe0f Future tax on net income reduced by 65% using interest and amortization<\/li>\n<\/ul>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\n\n\n\n<h3 id='\ud83c\uddeb\ud83c\uddf7-french-film-producer-paying-canadian-crew'  id=\"boomdevs_37\" class=\"wp-block-heading\">\ud83c\uddeb\ud83c\uddf7 <strong>French Film Producer Paying Canadian Crew<\/strong><\/h3>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Issue:<\/strong> Client hired crew for Toronto production. Did not withhold 15% under Regulation 105. CRA audit began with fines pending.<br><strong>Actions Taken:<\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li class=\"\">Filed <strong>Regulation 105 waiver (R105)<\/strong><\/li>\n\n\n\n<li class=\"\">Registered and filed <strong>T4A-NR and NR4 summaries<\/strong> retroactively<\/li>\n\n\n\n<li class=\"\">Negotiated <strong>taxpayer relief<\/strong> under s.220(3.1)<br><strong>Result:<\/strong><br>\u2714\ufe0f $47,000 in penalties cancelled<br>\u2714\ufe0f Compliant structure created for future productions<br>\u2714\ufe0f CRA accepted forward waiver for future withholding reductions<\/li>\n<\/ul>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\n\n\n\n<h3 id='\ud83c\uddf8\ud83c\uddec-singaporean-investor-selling-commercial-building-in-toronto'  id=\"boomdevs_38\" class=\"wp-block-heading\">\ud83c\uddf8\ud83c\uddec <strong>Singaporean Investor Selling Commercial Building in Toronto<\/strong><\/h3>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Issue:<\/strong> Sold $4.2M commercial plaza. Purchaser\u2019s solicitor insisted on 50% withholding as depreciable capital property.<br><strong>Actions Taken:<\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li class=\"\">Filed <strong>T2062A<\/strong> for depreciable property<\/li>\n\n\n\n<li class=\"\">Segregated capital vs recapture through pro-forma reporting<\/li>\n\n\n\n<li class=\"\">Accelerated <strong>Clearance Certificate<\/strong> with CRA follow-up<br><strong>Result:<\/strong><br>\u2714\ufe0f Withholding reduced from 50% to 8.5%<br>\u2714\ufe0f Proceeds released 2 weeks post-sale instead of 6-month freeze<br>\u2714\ufe0f Total tax savings over $152,000<br>\u2714\ufe0f Singapore IRAS accepted CRA documentation to avoid double tax<\/li>\n<\/ul>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\n\n\n\n<h3 id='\ud83c\udde6\ud83c\uddfa-australian-executive-relocating-back-home-from-toronto'  id=\"boomdevs_39\" class=\"wp-block-heading\">\ud83c\udde6\ud83c\uddfa <strong>Australian Executive Relocating Back Home from Toronto<\/strong><\/h3>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Issue:<\/strong> Departing Canada permanently with RSUs, TFSA, and significant unrealized gains.<br><strong>Actions Taken:<\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li class=\"\">Filed <strong>NR73<\/strong> with CRA to confirm residency end date<\/li>\n\n\n\n<li class=\"\">Calculated <strong>deemed disposition gains<\/strong> and prepared <strong>T1243, T1244, T1161<\/strong><\/li>\n\n\n\n<li class=\"\">Deferred capital gains tax on eligible assets under s.220(4.5) election<br><strong>Result:<\/strong><br>\u2714\ufe0f Avoided immediate tax liability on $195K of appreciated stock<br>\u2714\ufe0f Tax-efficient emigration and confirmed residency termination<br>\u2714\ufe0f Provided documentation to ATO to avoid double tax treatment<\/li>\n<\/ul>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\n\n\n\n<h3 id='\ud83c\udde8\ud83c\uddf3-chinese-family-trust-with-canadian-beneficiary'  id=\"boomdevs_40\" class=\"wp-block-heading\">\ud83c\udde8\ud83c\uddf3 <strong>Chinese Family Trust with Canadian Beneficiary<\/strong><\/h3>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Issue:<\/strong> A Hong Kong trust held property and investments in Canada with distributions to a Canadian-resident beneficiary.<br><strong>Actions Taken:<\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li class=\"\">Advised on <strong>T1141 and T1142 filings<\/strong><\/li>\n\n\n\n<li class=\"\">Structured distributions to avoid foreign affiliate deemed ownership rules<\/li>\n\n\n\n<li class=\"\">Liaised with trust\u2019s HK legal team and CRA audit team<br><strong>Result:<\/strong><br>\u2714\ufe0f Full CRA compliance maintained<br>\u2714\ufe0f No penalties under s.94 attribution rules<br>\u2714\ufe0f Beneficiary received $380,000 in distributions penalty-free<\/li>\n<\/ul>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\n\n\n\n<h3 id='\ud83c\uddef\ud83c\uddf5-japanese-tech-company-hiring-canadian-software-developers'  id=\"boomdevs_41\" class=\"wp-block-heading\">\ud83c\uddef\ud83c\uddf5 <strong>Japanese Tech Company Hiring Canadian Software Developers<\/strong><\/h3>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Issue:<\/strong> Remote work arrangement created a potential <strong>permanent establishment<\/strong> and CRA audit risk.<br><strong>Actions Taken:<\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li class=\"\">Evaluated employment vs. contractor tests<\/li>\n\n\n\n<li class=\"\">Structured work through Canadian subsidiary with <strong>transfer pricing file<\/strong><\/li>\n\n\n\n<li class=\"\">Filed <strong>T2, T2SCH97, and payroll accounts<\/strong> for compliance<br><strong>Result:<\/strong><br>\u2714\ufe0f No PE assessment by CRA<br>\u2714\ufe0f 100% compliant inbound employment structure<br>\u2714\ufe0f Secured future work visas for expansion team<\/li>\n<\/ul>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\n\n\n\n<h3 id='\ud83c\udde7\ud83c\uddf7-brazilian-snowbird-withholding-refund'  id=\"boomdevs_42\" class=\"wp-block-heading\">\ud83c\udde7\ud83c\uddf7 <strong>Brazilian Snowbird Withholding Refund<\/strong><\/h3>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Issue:<\/strong> Client spent 5 months\/year in Toronto but was taxed on worldwide income by CRA despite residency ties remaining in Brazil.<br><strong>Actions Taken:<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Filed <strong>T1 adjustment and NR5 application<\/strong><br><strong>Result:<\/strong><br>\u2714\ufe0f $19,800 refunded in overpaid Canadian taxes<br>\u2714\ufe0f Clean non-resident record secured going forward<br>\u2714\ufe0f Withholding on future pensions reduced to treaty rate of 15%<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Filed <strong>Form NR73<\/strong> and submitted legal brief<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Retroactively reclassified status to <strong>non-resident<\/strong><\/p>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\n\n\n\n<h2 id='\ud83d\udee1\ufe0f-why-hire-a-downtown-toronto-non-resident-tax-advisor'  id=\"boomdevs_43\" class=\"wp-block-heading\">\ud83d\udee1\ufe0f Why Hire a Downtown Toronto Non-Resident Tax Advisor?<\/h2>\n\n\n\n<h5 id='\ud83c\udf0d-non-resident-tax-advisor-downtown-toronto-8'  id=\"boomdevs_44\" class=\"wp-block-heading\"><strong>\ud83c\udf0d Non Resident Tax Advisor Downtown Toronto<\/strong><\/h5>\n\n\n\n<div style=\"height:15px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n\n<p class=\"wp-block-paragraph\">Hiring a dedicated <strong>non-resident tax advisor<\/strong> prevents:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li class=\"\">Double taxation across multiple countries<\/li>\n\n\n\n<li class=\"\">Penalties for missed filings or incorrect residency assumptions<\/li>\n\n\n\n<li class=\"\">Withholding tax overpayments<\/li>\n\n\n\n<li class=\"\">CRA audit exposure due to foreign ownership or transfers<\/li>\n<\/ul>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\n\n\n\n<h2 id='\ud83d\udcde-book-a-consultation-today'  id=\"boomdevs_45\" class=\"wp-block-heading\">\ud83d\udcde Book a Consultation Today<\/h2>\n\n\n\n<h5 id='\ud83c\udf0d-non-resident-tax-advisor-downtown-toronto-9'  id=\"boomdevs_46\" class=\"wp-block-heading\"><strong>\ud83c\udf0d Non Resident Tax Advisor Downtown Toronto<\/strong><\/h5>\n\n\n\n<div style=\"height:15px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n\n<p class=\"wp-block-paragraph\">Speak directly with a <strong>CRA-compliant non-resident tax advisor<\/strong> at Toronto Tax Consulting.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\ud83d\udce7 Email: <a>info@torontotaxconsulting.com<\/a><br>\ud83d\udcde Phone: (416) 628-7824 Ext. 2<br>\ud83d\udccd Locations:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li class=\"\">1 Dundas St W, Suite 2500<\/li>\n\n\n\n<li class=\"\">401 Bay Street, Suite 1600<\/li>\n\n\n\n<li class=\"\">2 St. Clair Ave W, 18th Floor<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">\ud83d\uddd3\ufe0f <strong>Initial consultations available in-person, online, or by phone.<\/strong><br>Let us help you solve your international and non-resident tax issues\u2014efficiently, legally, and strategically.<\/p>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\n\n\n\n<h3 id='\ud83c\udf0d-non-resident-tax-advisor-downtown-toronto-10'  id=\"boomdevs_47\" class=\"wp-block-heading\"><strong>\ud83c\udf0d Non Resident Tax Advisor Downtown Toronto<\/strong><\/h3>\n\n\n\n<div style=\"height:1px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n\n<figure class=\"wp-block-image size-full is-resized\"><img data-recalc-dims=\"1\" decoding=\"async\" width=\"590\" height=\"291\" loading=\"lazy\" src=\"https:\/\/i0.wp.com\/www.torontotaxconsulting.com\/home\/wp-content\/uploads\/2021\/08\/Non-Resident-Tax-Advisor-Downtown-Toronto.jpeg?resize=590%2C291&#038;ssl=1\" alt=\"Non-Resident Tax Advisor Downtown Toronto\" class=\"wp-image-572\" style=\"width:386px;height:auto\" srcset=\"https:\/\/i0.wp.com\/torontotaxconsulting.com\/home\/wp-content\/uploads\/2021\/08\/Non-Resident-Tax-Advisor-Downtown-Toronto.jpeg?w=600&amp;ssl=1 600w, https:\/\/i0.wp.com\/torontotaxconsulting.com\/home\/wp-content\/uploads\/2021\/08\/Non-Resident-Tax-Advisor-Downtown-Toronto.jpeg?resize=300%2C148&amp;ssl=1 300w\" sizes=\"auto, (max-width: 590px) 100vw, 590px\" \/><\/figure>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\n\n\n\n<h3 id='\u2753-frequently-asked-questions-non-resident-tax-advisor-downtown-toronto'  id=\"boomdevs_48\" class=\"wp-block-heading\" id=\"other-forms-for-non-resident-individuals-and-corporations-non-resident-tax-advisor-downtown-toronto\">\u2753 Frequently Asked Questions \u2013 Non-Resident Tax Advisor Downtown Toronto<\/h3>\n\n\n\n<h5 id='\ud83c\udf0d-non-resident-tax-advisor-downtown-toronto-11'  id=\"boomdevs_49\" class=\"wp-block-heading\"><strong>\ud83c\udf0d Non Resident Tax Advisor Downtown Toronto<\/strong><\/h5>\n\n\n\n<div style=\"height:15px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n\n<h3 id='\ud83d\udccc-what-is-considered-non-residency-for-canadian-tax-purposes'  id=\"boomdevs_50\" class=\"wp-block-heading\">\ud83d\udccc <strong>What is considered non-residency for Canadian tax purposes?<\/strong><\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">You are considered a <strong>non-resident<\/strong> if you live outside Canada and <strong>do not maintain primary or significant secondary residential ties<\/strong>, such as a home, spouse, or dependents in Canada. The Canada Revenue Agency (CRA) uses <strong>Form NR73<\/strong> or <strong>NR74<\/strong> to determine your residency status, but a legal opinion or professional analysis is often necessary.<br>\u25b6\ufe0f Related: <a>NR73 \u2013 Determination of Residency Status<\/a><\/p>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\n\n\n\n<h3 id='\ud83d\udccc-do-non-residents-have-to-file-a-canadian-tax-return'  id=\"boomdevs_51\" class=\"wp-block-heading\">\ud83d\udccc <strong>Do non-residents have to file a Canadian tax return?<\/strong><\/h3>\n\n\n\n<h5 id='\ud83c\udf0d-non-resident-tax-advisor-downtown-toronto-12'  id=\"boomdevs_52\" class=\"wp-block-heading\"><strong>\ud83c\udf0d Non Resident Tax Advisor Downtown Toronto<\/strong><\/h5>\n\n\n\n<div style=\"height:15px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n\n<p class=\"wp-block-paragraph\">Yes, if you receive Canadian-source income such as rental income, pension, capital gains, or business profits, you may be required to file a <strong>T1 Non-Resident Return<\/strong>, <strong>Section 216 return (rental income)<\/strong>, or <strong>Section 217 return (pension income)<\/strong>. Failing to file can result in lost refunds or severe penalties.<\/p>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\n\n\n\n<h3 id='\ud83d\udccc-how-is-rental-income-taxed-for-non-residents-of-canada'  id=\"boomdevs_53\" class=\"wp-block-heading\">\ud83d\udccc <strong>How is rental income taxed for non-residents of Canada?<\/strong><\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">By default, rental income is subject to a <strong>25% withholding tax<\/strong> on gross rents under <strong>Part XIII<\/strong>. However, filing <strong>Form NR6<\/strong> allows non-residents to pay tax on <strong>net income<\/strong> (after expenses). You must file a <strong>Section 216 return<\/strong> to reconcile actual tax owed.<\/p>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\n\n\n\n<h3 id='\ud83d\udccc-what-is-a-section-116-certificate-of-compliance-t2062'  id=\"boomdevs_54\" class=\"wp-block-heading\">\ud83d\udccc <strong>What is a Section 116 Certificate of Compliance (T2062)?<\/strong><\/h3>\n\n\n\n<h5 id='\ud83c\udf0d-non-resident-tax-advisor-downtown-toronto-13'  id=\"boomdevs_55\" class=\"wp-block-heading\"><strong>\ud83c\udf0d Non Resident Tax Advisor Downtown Toronto<\/strong><\/h5>\n\n\n\n<div style=\"height:15px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n\n<p class=\"wp-block-paragraph\">When a <strong>non-resident sells Canadian real estate<\/strong>, they must notify CRA using <strong>Form T2062 or T2062A<\/strong> to avoid full withholding of 25% (or 50%) of the sale price. This process is required under <strong>Section 116 of the Income Tax Act<\/strong>. Delays can freeze sale proceeds and cause legal issues for the buyer.<\/p>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\n\n\n\n<h3 id='\ud83d\udccc-what-is-a-clearance-certificate-for-non-residents'  id=\"boomdevs_56\" class=\"wp-block-heading\">\ud83d\udccc <strong>What is a Clearance Certificate for non-residents?<\/strong><\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">A <strong>Certificate of Compliance<\/strong> from CRA confirms that a non-resident has paid the appropriate taxes (e.g., on a real estate sale). Without it, the buyer must withhold a significant portion of the proceeds and remit it to CRA.<\/p>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\n\n\n\n<h3 id='\ud83d\udccc-what-is-the-difference-between-part-i-and-part-xiii-tax'  id=\"boomdevs_57\" class=\"wp-block-heading\">\ud83d\udccc <strong>What is the difference between Part I and Part XIII tax?<\/strong><\/h3>\n\n\n\n<h5 id='\ud83c\udf0d-non-resident-tax-advisor-downtown-toronto-14'  id=\"boomdevs_58\" class=\"wp-block-heading\"><strong>\ud83c\udf0d Non Resident Tax Advisor Downtown Toronto<\/strong><\/h5>\n\n\n\n<div style=\"height:15px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n\n<ul class=\"wp-block-list\">\n<li class=\"\"><strong>Part I Tax<\/strong>: Applies to <strong>business income, employment, real estate sales, capital gains<\/strong>.<\/li>\n\n\n\n<li class=\"\"><strong>Part XIII Tax<\/strong>: Applies to <strong>passive income<\/strong> (e.g., rent, dividends, royalties, pensions).<br>Different forms and withholding requirements apply. Some types allow elections (e.g., Sections 216\/217) to file a tax return and recover part of the withholding.<\/li>\n<\/ul>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\n\n\n\n<h3 id='\ud83d\udccc-how-can-i-reduce-or-eliminate-canadian-withholding-tax'  id=\"boomdevs_59\" class=\"wp-block-heading\">\ud83d\udccc <strong>How can I reduce or eliminate Canadian withholding tax?<\/strong><\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">By filing appropriate <strong>NR5, NR6, NR301<\/strong>, or <strong>tax treaty declarations<\/strong>. Canada has tax treaties with over 90 countries. Using these properly can reduce withholding rates from 25% to as low as <strong>0%<\/strong> in some cases (e.g., U.S., U.K., Germany).<\/p>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\n\n\n\n<h3 id='\ud83d\udccc-what-is-an-nr4-slip-and-who-needs-to-file-it'  id=\"boomdevs_60\" class=\"wp-block-heading\">\ud83d\udccc <strong>What is an NR4 slip and who needs to file it?<\/strong><\/h3>\n\n\n\n<h5 id='\ud83c\udf0d-non-resident-tax-advisor-downtown-toronto-15'  id=\"boomdevs_61\" class=\"wp-block-heading\"><strong>\ud83c\udf0d Non Resident Tax Advisor Downtown Toronto<\/strong><\/h5>\n\n\n\n<div style=\"height:15px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n\n<p class=\"wp-block-paragraph\">A <strong>Canadian payer<\/strong> (e.g., property manager, business, estate) making payments to a <strong>non-resident<\/strong> must issue an <strong>NR4 slip<\/strong> reporting the income and withheld taxes. It\u2019s due by <strong>March 31<\/strong> of the following year.<br>\u25b6\ufe0f Related Form: <a>NR4 \u2013 Statement of Amounts Paid to Non-Residents<\/a><\/p>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\n\n\n\n<h3 id='\ud83d\udccc-what-is-the-nr301-form-and-when-is-it-used'  id=\"boomdevs_62\" class=\"wp-block-heading\">\ud83d\udccc <strong>What is the NR301 form and when is it used?<\/strong><\/h3>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Form NR301<\/strong> is used to declare eligibility for reduced withholding rates under a <strong>tax treaty<\/strong>. It is often required by Canadian payers (banks, corporations) before applying lower rates on interest, dividends, or royalties.<\/p>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\n\n\n\n<h3 id='\ud83d\udccc-can-non-residents-own-rental-property-in-canada'  id=\"boomdevs_63\" class=\"wp-block-heading\">\ud83d\udccc <strong>Can non-residents own rental property in Canada?<\/strong><\/h3>\n\n\n\n<h5 id='\ud83c\udf0d-non-resident-tax-advisor-downtown-toronto-16'  id=\"boomdevs_64\" class=\"wp-block-heading\"><strong>\ud83c\udf0d Non Resident Tax Advisor Downtown Toronto<\/strong><\/h5>\n\n\n\n<div style=\"height:15px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n\n<p class=\"wp-block-paragraph\">Yes, but they must comply with Canadian income tax law, including Part XIII withholding, NR6 filings, and Section 216 tax returns. Non-compliance can result in audits and seizure of rent payments.<\/p>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\n\n\n\n<h3 id='\ud83d\udccc-do-non-residents-pay-capital-gains-tax-when-selling-canadian-real-estate'  id=\"boomdevs_65\" class=\"wp-block-heading\">\ud83d\udccc <strong>Do non-residents pay capital gains tax when selling Canadian real estate?<\/strong><\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">Yes. The sale triggers <strong>capital gains tax<\/strong> and requires <strong>T2062 filings<\/strong>. The gain is subject to <strong>Part I tax<\/strong>, not Part XIII. The final tax depends on adjusted cost base (ACB), selling expenses, and any available treaty relief.<\/p>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\n\n\n\n<h3 id='\ud83d\udccc-what-happens-if-i-don-t-file-a-t2062-or-get-a-clearance-certificate'  id=\"boomdevs_66\" class=\"wp-block-heading\">\ud83d\udccc <strong>What happens if I don&#8217;t file a T2062 or get a Clearance Certificate?<\/strong><\/h3>\n\n\n\n<h5 id='\ud83c\udf0d-non-resident-tax-advisor-downtown-toronto-17'  id=\"boomdevs_67\" class=\"wp-block-heading\"><strong>\ud83c\udf0d Non Resident Tax Advisor Downtown Toronto<\/strong><\/h5>\n\n\n\n<div style=\"height:15px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n\n<p class=\"wp-block-paragraph\">The buyer of your property must withhold 25% of the gross sale price and remit it to CRA. The seller may lose cash flow and face CRA enforcement, even if the tax owing is much less.<\/p>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\n\n\n\n<h3 id='\ud83d\udccc-what-is-section-217-of-the-income-tax-act'  id=\"boomdevs_68\" class=\"wp-block-heading\">\ud83d\udccc <strong>What is Section 217 of the Income Tax Act?<\/strong><\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">Section 217 allows non-residents receiving <strong>Canadian pensions<\/strong> to file a return and be taxed <strong>as if they were residents<\/strong>. This is often more favorable than Part XIII withholding and can result in a refund.<\/p>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\n\n\n\n<h3 id='\ud83d\udccc-what-is-the-nr5-form-and-who-should-file-it'  id=\"boomdevs_69\" class=\"wp-block-heading\">\ud83d\udccc <strong>What is the NR5 form and who should file it?<\/strong><\/h3>\n\n\n\n<h5 id='\ud83c\udf0d-non-resident-tax-advisor-downtown-toronto-18'  id=\"boomdevs_70\" class=\"wp-block-heading\"><strong>\ud83c\udf0d Non Resident Tax Advisor Downtown Toronto<\/strong><\/h5>\n\n\n\n<div style=\"height:15px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n\n<p class=\"wp-block-paragraph\">Non-residents receiving periodic pension income (e.g., OAS, CPP, RRIF) can file <strong>Form NR5<\/strong> to <strong>reduce withholding tax<\/strong> based on estimated income and treaty benefits. It must be renewed every 5 years.<\/p>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\n\n\n\n<h3 id='\ud83d\udccc-can-a-non-resident-act-as-an-executor-or-trustee-of-a-canadian-estate-or-trust'  id=\"boomdevs_71\" class=\"wp-block-heading\">\ud83d\udccc <strong>Can a non-resident act as an executor or trustee of a Canadian estate or trust?<\/strong><\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">Yes, but this may trigger <strong>non-resident trust status<\/strong> under CRA rules, subjecting the trust to <strong>T3 filing requirements<\/strong>, <strong>Section 94 deeming rules<\/strong>, and possible T1135\/T1142 foreign reporting.<\/p>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\n\n\n\n<h3 id='\ud83d\udccc-what-is-the-t1135-foreign-income-verification-statement'  id=\"boomdevs_72\" class=\"wp-block-heading\">\ud83d\udccc <strong>What is the T1135 \u2013 Foreign Income Verification Statement?<\/strong><\/h3>\n\n\n\n<h5 id='\ud83c\udf0d-non-resident-tax-advisor-downtown-toronto-19'  id=\"boomdevs_73\" class=\"wp-block-heading\"><strong>\ud83c\udf0d Non Resident Tax Advisor Downtown Toronto<\/strong><\/h5>\n\n\n\n<div style=\"height:15px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n\n<p class=\"wp-block-paragraph\">Canadian residents (or deemed residents, including some trusts) must report <strong>foreign assets over CAD $100,000<\/strong> using <strong>Form T1135<\/strong>. Penalties are significant for failure to file\u2014even when no tax is owed.<\/p>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\n\n\n\n<h3 id='\ud83d\udccc-how-do-canadian-departure-rules-affect-me-if-i-move-abroad'  id=\"boomdevs_74\" class=\"wp-block-heading\">\ud83d\udccc <strong>How do Canadian departure rules affect me if I move abroad?<\/strong><\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">You may be subject to <strong>deemed disposition tax<\/strong> on your worldwide capital property. We file <strong>T1243<\/strong>, <strong>T1244<\/strong>, and <strong>T1161<\/strong> to report and possibly defer the tax under subsection 220(4.5).<\/p>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\n\n\n\n<h3 id='\ud83d\udccc-do-i-need-a-canadian-tax-id-number-itn-or-nr-number'  id=\"boomdevs_75\" class=\"wp-block-heading\">\ud83d\udccc <strong>Do I need a Canadian tax ID number (ITN or NR number)?<\/strong><\/h3>\n\n\n\n<h5 id='\ud83c\udf0d-non-resident-tax-advisor-downtown-toronto-20'  id=\"boomdevs_76\" class=\"wp-block-heading\"><strong>\ud83c\udf0d Non Resident Tax Advisor Downtown Toronto<\/strong><\/h5>\n\n\n\n<div style=\"height:15px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n\n<p class=\"wp-block-paragraph\">Yes. If you&#8217;re a non-resident earning Canadian income or selling property, you will need an <strong>Individual Tax Number (ITN)<\/strong>, <strong>Non-Resident Account (NR)<\/strong>, or <strong>Business Number (BN)<\/strong> depending on your activity.<\/p>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\n\n\n\n<h3 id='\ud83d\udccc-what-are-the-consequences-of-non-compliance-for-non-residents'  id=\"boomdevs_77\" class=\"wp-block-heading\">\ud83d\udccc <strong>What are the consequences of non-compliance for non-residents?<\/strong><\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">Penalties include:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li class=\"\">10%\u201320% penalties for not withholding Part XIII tax<\/li>\n\n\n\n<li class=\"\">$2,500 per unfiled T1135 or T1142<\/li>\n\n\n\n<li class=\"\">Delayed access to sale proceeds or rent payments<\/li>\n\n\n\n<li class=\"\">CRA audit risk and international information exchange consequences (under CRS\/FATCA)<\/li>\n<\/ul>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\n\n\n\n<h3 id='\ud83d\udccc-does-canada-share-tax-information-with-other-countries'  id=\"boomdevs_78\" class=\"wp-block-heading\">\ud83d\udccc <strong>Does Canada share tax information with other countries?<\/strong><\/h3>\n\n\n\n<h5 id='\ud83c\udf0d-non-resident-tax-advisor-downtown-toronto-21'  id=\"boomdevs_79\" class=\"wp-block-heading\"><strong>\ud83c\udf0d Non Resident Tax Advisor Downtown Toronto<\/strong><\/h5>\n\n\n\n<div style=\"height:15px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n\n<p class=\"wp-block-paragraph\">Yes. Under <strong>CRS (Common Reporting Standard)<\/strong> and <strong>FATCA (for U.S. persons)<\/strong>, Canada exchanges tax data with dozens of jurisdictions. This includes bank accounts, real estate transactions, and income reporting.<\/p>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\n\n\n\n<h3 id='\ud83d\udccc-can-i-still-file-late-returns-as-a-non-resident'  id=\"boomdevs_80\" class=\"wp-block-heading\">\ud83d\udccc <strong>Can I still file late returns as a non-resident?<\/strong><\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">Yes. Toronto Tax Consulting assists clients in preparing and filing <strong>voluntary disclosures<\/strong>, <strong>late T2062s<\/strong>, and <strong>retroactive NR5 \/ Section 216 returns<\/strong>. In many cases, we\u2019ve helped clients obtain <strong>taxpayer relief<\/strong> and avoid interest or penalties.<\/p>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\n\n\n\n<h3 id='\ud83d\udccc-what-international-jurisdictions-do-you-specialize-in'  id=\"boomdevs_81\" class=\"wp-block-heading\">\ud83d\udccc <strong>What international jurisdictions do you specialize in?<\/strong><\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">We have direct experience with:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li class=\"\">\ud83c\uddfa\ud83c\uddf8 U.S. \u2013 Dual returns, FATCA, 1040NR, IRS coordination<\/li>\n\n\n\n<li class=\"\">\ud83c\uddec\ud83c\udde7 U.K. \u2013 HMRC issues, UK domicile law, treaty optimization<\/li>\n\n\n\n<li class=\"\">\ud83c\uddeb\ud83c\uddf7 France \u2013 Wealth tax, real estate, treaty Article XIII<\/li>\n\n\n\n<li class=\"\">\ud83c\udde9\ud83c\uddea Germany \u2013 Heir taxation, capital gains, BZSt filings<\/li>\n\n\n\n<li class=\"\">\ud83c\uddee\ud83c\uddf3 India \u2013 NRO\/NRE planning, Black Money Act<\/li>\n\n\n\n<li class=\"\">\ud83c\udde8\ud83c\uddf3 China \u2013 Cross-border trust structuring and remittances<\/li>\n\n\n\n<li class=\"\">\ud83c\uddf8\ud83c\uddec Singapore \u2013 Real estate &amp; investment structuring<\/li>\n\n\n\n<li class=\"\">\ud83c\uddef\ud83c\uddf5 Japan \u2013 Exit tax, inheritance planning<\/li>\n<\/ul>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\n\n\n\n<h3 id='\ud83d\udccc-what-services-does-toronto-tax-consulting-offer-non-residents'  id=\"boomdevs_82\" class=\"wp-block-heading\">\ud83d\udccc <strong>What services does Toronto Tax Consulting offer non-residents?<\/strong><\/h3>\n\n\n\n<h5 id='\ud83c\udf0d-non-resident-tax-advisor-downtown-toronto-22'  id=\"boomdevs_83\" class=\"wp-block-heading\"><strong>\ud83c\udf0d Non Resident Tax Advisor Downtown Toronto<\/strong><\/h5>\n\n\n\n<div style=\"height:15px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n\n<ul class=\"wp-block-list\">\n<li class=\"\">Corporate and Real Estate Structuring for Non-Resident<\/li>\n\n\n\n<li class=\"\">Residency Determinations (NR73\/NR74)<\/li>\n\n\n\n<li class=\"\">T2062 Certificate of Compliance<\/li>\n\n\n\n<li class=\"\">Section 216 &amp; 217 Filings<\/li>\n\n\n\n<li class=\"\">NR4 &amp; Part XIII Withholding Assistance<\/li>\n\n\n\n<li class=\"\">Trust &amp; Estate Non-Resident Tax Filings<\/li>\n\n\n\n<li class=\"\">CRA Voluntary Disclosures<\/li>\n\n\n\n<li class=\"\">Departure &amp; Exit Tax Planning<\/li>\n\n\n\n<li class=\"\">T1135, T1141, T1142 Compliance<\/li>\n<\/ul>\n\n\n\n<div style=\"height:82px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n\n<h2 id='locations'  id=\"boomdevs_84\" class=\"wp-block-heading\">Locations<\/h2>\n\n\n\n<h5 id='\ud83c\udf0d-non-resident-tax-advisor-downtown-toronto-23'  id=\"boomdevs_85\" class=\"wp-block-heading\"><strong>\ud83c\udf0d Non Resident Tax Advisor Downtown Toronto<\/strong><\/h5>\n\n\n\n<div style=\"height:15px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n\n<h3 id='\ud83c\udde8\ud83c\udde6canadian-offices'  id=\"boomdevs_86\" class=\"wp-block-heading has-medium-font-size\"><strong> <strong>\ud83c\udde8\ud83c\udde6<\/strong>Canadian Offices<\/strong><\/h3>\n\n\n\n<figure class=\"wp-block-table has-medium-font-size\"><table class=\"has-fixed-layout\"><tbody><tr><td class=\"has-text-align-left\" data-align=\"left\"><strong>Downtown Toronto<\/strong> <strong>(Bay &amp; Queen)<\/strong><br>Toronto Tax Consulting<br>\ud83d\udccd401 Bay St, Suite 1600<br>Toronto, ON M5H 2Y4<br>\ud83d\udcde 416-628-7824 Ext.2<\/td><td class=\"has-text-align-left\" data-align=\"left\"><strong>Downtown Toronto<\/strong> <strong>(Yonge &amp; Dundas)<\/strong><br><a href=\"https:\/\/www.torontotaxconsulting.com\/home\/international-tax-advice-and-planning-yonge-and-dundas-1-dundas-st-w-suite-2500\/\" data-type=\"page\" data-id=\"999\">Toronto Tax Consulting<\/a><br>\ud83d\udccd1 Dundas St W, Suite 2500<br>Toronto, ON M5G 1Z3<br>\ud83d\udcde 416-628-7824 Ext.2<\/td><\/tr><tr><td class=\"has-text-align-left\" data-align=\"left\"><strong>Downtown Toronto<\/strong><br><a href=\"http:\/\/www.internationaltaxadvisortoronto.com\" target=\"_blank\" rel=\"noopener\">International Tax Advisor Office<\/a><br>\ud83d\udccd161 Bay St, 27th Floor<br>Toronto, ON M5J 2S1<br>\ud83d\udcde 1-800-693-5950<\/td><td class=\"has-text-align-left\" data-align=\"left\"><strong>Midtown Toronto<\/strong> <strong>(Yonge &amp; St.Clair)<\/strong><br><a href=\"https:\/\/www.torontotaxconsulting.com\/home\/international-tax-advice-and-planning-midtown-toronto\/\" data-type=\"page\" data-id=\"2214\">Toronto Tax Consulting<\/a><br>\ud83d\udccd2 St. Clair Ave W, 18th Floor<br>Toronto, ON M4V 1L5<br>\ud83d\udcde (647) 951-2348 Ext.2<\/td><\/tr><tr><td class=\"has-text-align-left\" data-align=\"left\"><strong>Downtown Toronto (Yonge &amp; Bloor)<\/strong><br><a href=\"https:\/\/www.torontotaxconsulting.com\/home\/international-tax-planning-yonge-and-bloor\/\" data-type=\"page\" data-id=\"2232\">Toronto Tax Consulting<\/a><br>\ud83d\udccd2 Bloor Street West, Suite 700<br>Toronto, ON M4W 3E2<br>\ud83d\udcde (647) 951-2013 Ext.2<\/td><td class=\"has-text-align-left\" data-align=\"left\"><strong>Etobicoke, ON<\/strong><br><a href=\"http:\/\/www.etobicoketaxconsulting.com\" target=\"_blank\" rel=\"noopener\">Etobicoke Tax Consulting<\/a><br>\ud83d\udccd3250 Bloor St W, Suite 600 East Tower<br>Etobicoke, ON M8X 2X9<br>\ud83d\udcde 1-800-717-4162 Ext.2<\/td><\/tr><tr><td class=\"has-text-align-left\" data-align=\"left\"><strong>North York, ON<\/strong> <strong>(Yonge &amp; Sheppard)<\/strong><br><a href=\"http:\/\/www.northyorktaxconsulting.com\" target=\"_blank\" rel=\"noopener\">North York Tax Consulting<\/a><br>\ud83d\udccd4711 Yonge St, 10th Floor<br>Toronto, ON M2N 6K8<br>\ud83d\udcde 416-628-7824<\/td><td class=\"has-text-align-left\" data-align=\"left\"><strong>Mississauga, ON<\/strong> <strong>(Square One)<\/strong><br><a href=\"http:\/\/Mississaugataxconsulting.com\" target=\"_blank\" rel=\"noopener\">Mississauga Tax Consulting<\/a><br>\ud83d\udccd4 Robert Speck Parkway, Suite 1500<br>Mississauga, ON L4Z 1S1<br>\ud83d\udcde 1-888-905-7577<\/td><\/tr><tr><td class=\"has-text-align-left\" data-align=\"left\"><strong>Oakville, ON<\/strong><br><a href=\"https:\/\/www.torontotaxconsulting.com\/home\/international-tax-advice-and-planning-oakville-2010-winston-park-dr-suite-200\/\" data-type=\"page\" data-id=\"1078\">Toronto Tax Consulting<\/a><br>\ud83d\udccd2010 Winston Park Dr, Suite 200<br>Oakville, ON L6H 5R7<br>\ud83d\udcde 1-888-905-7577<\/td><td class=\"has-text-align-left\" data-align=\"left\"><strong>Markham, ON<\/strong><br><a href=\"http:\/\/www.markhamtaxconsulting.com\" target=\"_blank\" rel=\"noopener\">Markham Tax Consulting<\/a><br>\ud83d\udccd15 Allstate Parkway, Suite 600<br>Markham, ON L3R 5B4<br>\ud83d\udcde 416-628-7824<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\n\n\n\n<h3 id='\ud83c\uddfa\ud83c\uddf8-u-s-offices'  id=\"boomdevs_87\" class=\"wp-block-heading\"><strong>\ud83c\uddfa\ud83c\uddf8 U.S. Offices<\/strong><\/h3>\n\n\n\n<figure class=\"wp-block-table has-medium-font-size\"><table class=\"has-fixed-layout\"><tbody><tr><td><strong>New York, NY<\/strong><br><a href=\"https:\/\/www.torontotaxconsulting.com\/home\/international-tax-advisor-new-york\/\" data-type=\"page\" data-id=\"2165\">Toronto Tax Consulting<\/a><br>\ud83d\udccd100 Park Avenue, Suite 1600<br>New York, NY 10017<br>\ud83d\udcde 646-995-5187<\/td><td class=\"has-text-align-left\" data-align=\"left\"><strong>Chicago, IL<\/strong><br>Toronto Tax Consulting<br>\ud83d\udccd30 S Wacker Dr, Suite 2200<br>Chicago, IL 60606<br>\ud83d\udcde 1-800-717-4162<\/td><\/tr><tr><td><strong>Washington, DC<\/strong><br>Toronto Tax Consulting<br>\ud83d\udccd1200 G St NW, Suite 800<br>Washington, DC 20005<br>\ud83d\udcde 1-800-693-5950<\/td><td class=\"has-text-align-left\" data-align=\"left\"><strong>Pasadena, CA<\/strong><br>Toronto Tax Consulting<br>\ud83d\udccdCentury Square, 155 N Lake Ave, Suite 800<br>Pasadena, CA 91101<br>\ud83d\udcde 1-800-693-5950<\/td><\/tr><tr><td><strong>Miami, FL<\/strong><br>Toronto Tax Consulting<br>\ud83d\udccd201 South Biscayne Boulevard<br>Miami, FL 33131<br>\ud83d\udcde 1-800-693-5950<\/td><td class=\"has-text-align-left\" data-align=\"left\"><\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\n\n\n\n<h3 id='\ud83c\uddec\ud83c\udde7-european-offices'  id=\"boomdevs_88\" class=\"wp-block-heading\"><strong>\ud83c\uddec\ud83c\udde7 European Offices<\/strong><\/h3>\n\n\n\n<figure class=\"wp-block-table has-medium-font-size\"><table class=\"has-fixed-layout\"><tbody><tr><td><strong>London, UK<\/strong><br>Toronto Tax Consulting<br>37th Floor, Canary Wharf, 1 Canada Square<br>London, E14 5AA, United Kingdom<br>\ud83d\udcde +44 20 3885 6292<\/td><td><\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<p class=\"has-medium-font-size wp-block-paragraph\"><\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><a href=\"https:\/\/www.canada.ca\/en\/revenue-agency.html\" title=\"https:\/\/www.canada.ca\/en\/revenue-agency.html\" target=\"_blank\" rel=\"noopener\">Canada Revenue Agency<\/a><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Non Resident Tax Advisor Downtown Toronto \ud83c\udf0d Non Resident Tax Advisor Downtown Toronto International Cross-Border Tax Solutions for Non-Residents, Expats, and Foreign Entities \ud83d\udccd 1 Dundas Street West, Suite 2500 \u2013 Connected to the Eaton Centre\ud83d\udccd 401 Bay Street, Suite 1600 \u2013 Across from Toronto City Hall and Nathan Phillips Square\ud83d\udccd 2 Bloor Street West, [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"parent":0,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"templates\/page-full.php","meta":{"nf_dc_page":"","footnotes":""},"categories":[8,23],"tags":[423,388,400,409,407,406,379,387,327,397,417,416,403,398,422,404,424,428,395,421,418,419,187,429,412,408,420,410,373,402,425,374,389,117,411,394,390,427,392,391,393,405,414,413,396,426,375,377,378,382,380,383,376,415,384,385,381,399,401,386],"class_list":["post-266","page","type-page","status-publish","hentry","category-international-tax","category-us-tax","tag-asia-tax-compliance-canada","tag-canadian-rental-income-non-resident","tag-canadian-tax-compliance-non-residents","tag-canadian-taxpayer-relief-non-residents","tag-certificate-of-compliance-canada","tag-cra-non-resident-audit-help","tag-cra-non-resident-clearance","tag-cra-non-resident-real-estate-sale","tag-cross-border-tax-advisor-toronto","tag-departure-tax-toronto","tag-downtown-toronto-cross-border-tax","tag-downtown-toronto-tax-accountant","tag-dual-citizen-tax-advisor-toronto","tag-emigrating-from-canada-tax","tag-eu-cross-border-tax-services","tag-expat-tax-toronto","tag-fatca-filing-canada","tag-foreign-income-verification-toronto","tag-foreign-property-tax-canada","tag-g20-tax-advisor-canada","tag-global-tax-services-toronto","tag-international-real-estate-tax-canada","tag-international-tax-advisor-toronto","tag-international-tax-filing-toronto","tag-non-resident-business-number-canada","tag-non-resident-capital-gains-tax-canada","tag-non-resident-investment-canada-tax","tag-non-resident-itn-application","tag-non-resident-tax-advisor-downtown-toronto","tag-non-resident-tax-help-toronto","tag-non-resident-tax-penalties-cra","tag-non-resident-tax-return-toronto","tag-non-resident-withholding-tax-canada","tag-non-resident-tax-services-toronto","tag-nr-account-cra","tag-nr301-tax-treaty-declaration","tag-nr4-slip-toronto","tag-nr4-summary-filing","tag-nr5-form-cra","tag-nr6-filing-toronto","tag-nr73-residency-determination-canada","tag-overseas-income-canada-non-residents","tag-part-i-tax-cra","tag-part-xiii-tax-canada","tag-real-estate-tax-non-residents-canada","tag-regulation-105-waiver","tag-section-116-clearance-certificate","tag-section-216-rental-income-return","tag-section-217-pension-return","tag-t1-non-resident-return","tag-t1135-foreign-income-reporting","tag-t2-non-resident-corporation","tag-t2062-certificate-of-compliance","tag-t2sch91-treaty-based-claims","tag-tax-planning-for-non-residents-canada","tag-toronto-tax-accountant-for-non-residents","tag-toronto-tax-consulting-non-resident","tag-trust-and-estate-tax-planning-non-residents","tag-voluntary-disclosure-non-residents-canada","tag-withholding-tax-canada-non-residents"],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/torontotaxconsulting.com\/home\/wp-json\/wp\/v2\/pages\/266","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/torontotaxconsulting.com\/home\/wp-json\/wp\/v2\/pages"}],"about":[{"href":"https:\/\/torontotaxconsulting.com\/home\/wp-json\/wp\/v2\/types\/page"}],"author":[{"embeddable":true,"href":"https:\/\/torontotaxconsulting.com\/home\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/torontotaxconsulting.com\/home\/wp-json\/wp\/v2\/comments?post=266"}],"version-history":[{"count":25,"href":"https:\/\/torontotaxconsulting.com\/home\/wp-json\/wp\/v2\/pages\/266\/revisions"}],"predecessor-version":[{"id":2449,"href":"https:\/\/torontotaxconsulting.com\/home\/wp-json\/wp\/v2\/pages\/266\/revisions\/2449"}],"wp:attachment":[{"href":"https:\/\/torontotaxconsulting.com\/home\/wp-json\/wp\/v2\/media?parent=266"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/torontotaxconsulting.com\/home\/wp-json\/wp\/v2\/categories?post=266"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/torontotaxconsulting.com\/home\/wp-json\/wp\/v2\/tags?post=266"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}