Maroof HS CPA Professional Corporation, Toronto
What Regulation 105 requires Regulation 105 is the federal withholding rule for payments made to non-residents for services rendered in Canada when the payment is not employment remuneration. The rule generally requires the payer to
T4A Information Reporting Requirement A T4A NR is the CRA information slip used to report payments made during a calendar year to non resident individuals partnerships or corporations for services they performed in Canada when
Bill C-15 and the Underused Housing Tax (UHT): Proposed Elimination of UHT Filings Starting in 2025 Last updated: January 2026 The federal Underused Housing Tax (UHT) has created significant compliance obligations for Canadian and non-resident
BOI Reporting requirements for Canadian corporations and entities who are registered in the United States.
Non-residents of Canada face some challenges when it comes to compliance when owning Real Estate in Canada. Non-Residents here does not mean Non-Canadians, it also includes Canadian citizens and permanent residents who emigrated from Canada.
In Ontario, real estate agents and realtors have traditionally operated as sole proprietors, as they were not allowed to incorporate their businesses. However, Bill 145, the Trust in Real Estate Services Act, 2020, introduced important