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Income Tax Return, Schedules and Guide. TP-1-V. Our downloadable documents may not comply with Web accessibility standards. If you are having problems using them, please contact us. The following documents provide instructions for filing your 2017 income tax return. Income Tax Return (163 KB); Guide to the
Schedule 91 Instructions. INFORMATION CONCERNING CLAIMS FOR TREATY-BASED EXEMPTIONS. Schedule 91 must be prepared by non-resident corporations for treaty-protected businesses carried on in Canada (including businesses carried on through a partnership or other entity), taxable capital gains, and
“We have found that the CRA is using schedule 91 as a screening tool." All foreign corporations that carry on business in Canada are taxable in Canada on their income from the Canadian business. Generally, where Canada has a tax treaty with the foreign jurisdiction, the foreign corporation is not taxable in Canada unless
2 May 2017 Schedule 91 is for non-resident corporations that carried on business in Canada or disposal of taxable Canadian property in Canada that was treaty-protected any time in the year. Carrying on business means that the business is frequently or regularly doing business, not just a one off sale (see
Note. Since October 2008, certain non-resident corporations can file electronically through Corporation Internet. Filing and do not have to mail their returns to the ITSO. Line 082 – Is the non-resident corporation claiming an exemption under an income tax treaty? If you answer yes, file Schedule 91, Information Concerning.
10 Apr 2014 For use by a non-resident corporation if it carried on a treaty-protected business in Canada, had a taxable capital gain, or disposed of a taxable Canadian property that was a treaty-protected property at any time in the year.

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March 2018