Income Tax Regulations (C.R.C., c. 945)

Regulations are current to 2015-08-04 and last amended on 2015-07-01. Previous Versions

 [Repealed, SOR/78-377, s. 2]

PART VIIINON-RESIDENT TAXES

Registered Non-Resident Insurers

 Subsections 215(1), (2) and (3) of the Act do not apply to amounts paid or credited to a registered non-resident insurer.

  • NOTE: Application provisions are not included in the consolidated text;
  • see relevant amending regulations. SOR/79-424, s. 1;
  • SOR/2009-302, s. 5.

Filing of Returns by Registered Non-resident Insurers

 A taxpayer that is a registered non-resident insurer in a taxation year shall file a return for the taxation year in prescribed form with the Minister on or before its filing-due date for the taxation year.

  • NOTE: Application provisions are not included in the consolidated text;
  • see relevant amending regulations. SOR/79-424, s. 1;
  • SOR/88-165, s. 31(F);
  • SOR/90-661, s. 1;
  • SOR/2009-302, ss. 5, 14.

Amounts Taxable

 The amounts that are taxable under Part XIII of the Act in a taxation year of a taxpayer that is a registered non-resident insurer in the taxation year are amounts paid or credited to the taxpayer in the taxation year other than amounts included under Part I of the Act in computing the taxpayer’s income from a business carried on by it in Canada.

  • NOTE: Application provisions are not included in the consolidated text;
  • see relevant amending regulations. SOR/79-424, s. 1;
  • SOR/2009-302, s. 5.

Payment of Tax by Registered Non-resident Insurers

 A taxpayer that is a registered non-resident insurer in a taxation year shall pay to the Receiver General, on or before its filing-due date for the taxation year, the tax payable by it under Part XIII of the Act in the taxation year.

  • NOTE: Application provisions are not included in the consolidated text;
  • see relevant amending regulations. SOR/79-424, s. 1;
  • SOR/2009-302, ss. 5, 14.

 [Repealed, SOR/2009-302, s. 5]

  • NOTE: Application provisions are not included in the consolidated text;
  • see relevant amending regulations. SOR/2009-302, s. 5.

Interpretation

 In this Part, “registered non-resident insurer” means a non-resident corporation approved to carry on business in Canada under the Insurance Companies Act.

  • NOTE: Application provisions are not included in the consolidated text;
  • see relevant amending regulations. SOR/79-424, s. 1;
  • SOR/94-686, s. 79(F);
  • SOR/2000-413, s. 1.

Other Non-Resident Persons

[SOR/94-686, s. 50(F)]

 Subject to section 802, every non-resident person who carries on business in Canada is taxable under Part XIII of the Act on all amounts otherwise taxable under that Part except those amounts that

  • (a) may reasonably be attributed to the business carried on by the person through a permanent establishment (within the meaning assigned by section 8201) in Canada; or

  • (b) are required by subparagraph 115(1)(a)(iii.3) of the Act to be included in computing the person’s taxable income earned in Canada for the year.

  • NOTE: Application provisions are not included in the consolidated text;
  • see relevant amending regulations. SOR/81-656, s. 1;
  • SOR/84-948, s. 3;
  • SOR/88-165, s. 3;
  • SOR/94-686, ss. 50(F), 79(F);
  • SOR/2009-302, s. 6.