Income Tax Regulations
Version of section 805 from 2009-11-19 to 2024-11-26:
805 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 Acts and 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
- Date modified: