Non Resident Taxes

If you reside outside of Canada or in the United States and have employment or business income, rental property, or investments/assets in Canada, you may be required to file a non-resident tax return on that income (even if the final tax liability is zero).

Raj Pandher provides you with peace of mind that your Canadian non-resident income tax returns and disclosures are complete, in accordance with current income tax legislation and that you are receiving the most advantageous solution for your situation.

Raj Pandher focuses on assisting individuals in preparing non-resident tax returns for their Canadian investments, and he has extensive experience working with:

• • • Non-resident landlords living in the U.S. or anywhere overseas: Non-resident landlords who fail to file the required tax forms and make required disclosures, a 25–30 percent withholding tax at source may be applied to their rental income— which might severely impact your cash flow and may be only recovered via the filing of a tax return
    • Non-resident employees working in Canada: Non-resident employees working in Canada face additional tax compliance difficulties, in addition to the fact that their worldwide income is subject to tax on their employment earnings earned outside of their country of residence. Non-resident workers can also incur payroll tax obligations for their employers—and even inadvertently create corporate taxes. If a tax treaty provision is utilized to overrule domestic taxes, it’s likely a tax return will be necessary to report this.

Raj specializes in ensuring that you comply with both personal and business tax laws in Canada, while taking advantage of incentives and credits. Raj makes certain that you are never subjected to double taxation or fines.

Raj makes complying with international tax laws simple, whether you’re an employee of a foreign company or real property owner in Canada.

Raj Pandher can assist you with following services but not limited to:

Canadian Non-resident Income Tax Compliance Services

• • • Preparation of Canadian T1 personal emigration/immigration income tax returns for taxpayers departing from or entering Canada
    • Preparation of Canadian income tax returns for non-resident individuals/corporations doing business in Canada
    • Preparation of elective non-resident tax returns under sections s.216, s.216.1, s.217, and s.218.3 for non-residents with Canadian-sourced income
    • Preparation of GST/HST returns for non-residents owning real estate rental properties
    • Preparation of non-resident tax information slips such as NR4s/NR4SUM, T4A-NRs/T4A-NRSUM
    • Preparation of NR5 and NR6 tax forms for a reduction in withholding taxes for non-residents
    • Preparation of form T2062/2062A – Certificate of compliance (clearance certificate) and final T1 non-resident personal income tax return under section 115 for the sale of real property in Canada by non-residents
    • Preparation of form T1261 – Application for an individual tax number (ITN#) and non-resident withholding tax account (NR account#) for non-residents with Canadian source income
    • Representation and Liaison with the Canada Revenue Agency (CRA)

Canadian Non-resident Tax Planning and Consulting Services

• • • Customized exit/entry tax planning and analysis of Canadian tax consequences for Canadian tax residents emigrating (departing) from / immigrating (entering) to Canada
    • In-depth analysis of residency status for Canadian tax purposes by taking into account the primary/ secondary residential ties and other relevant residential factors
    • Consultation and analysis of Canadian tax consequences to foreign professionals/temporary workers/athletes/entertainers
    • Consultation and advisory on investments in Canada, including the purchase of a real estate in Canada by non-residents
    • Advisory on BC speculation tax and foreign buyer tax to non-resident landlords in B.C.