John R. Mott | International Tax

By: John Mott  09-12-2011
Keywords: Tax, Tax Services, tax planning

John R. Mott | International Tax

We provide a comprehensive Canadian tax planning and reporting service to inbound and outbound individuals and corporations. If your tax affairs are now subject to a tax treaty between Canada and another country (e.g. the US-Canada Tax Treaty), then your requirements are probably a good match with our practice specialty. We also specialize in the preparation of US tax returns for Canadians relocating to the US and dual filers living in Canada.

Special notice to accountants, tax advisors, managers and agents outside Canada: if you require Canadian tax services on behalf of your clients, we are pleased to work with you. You may be assured that we take special care to respect your client relationships and we are professionally dedicated to enhancing the value you provide to your clients.

Inbound: Individuals

If you or your investments are locating to Canada, we have the expertise to guide you through the Canadian tax system:

  • are you a non-resident owner of a Canadian rental property?
  • are you working in Canada on an international employment transfer?
  • are you working in Canada on a temporary staffing contract?
  • are you an actor on contract to a Canadian production?
  • are you an athlete on contract to a Canadian team?
  • do you live in the US and work in Canada?
  • are you a US citizen living and working in Canada?
  • are you immigrating to Canada permanently?
  • have you become the beneficiary of a Canadian estate?
  • are you unsure how the Canadian tax authorities view your status?

If any of these circumstances applies to you, then please feel free to contact us with an outline of your situation.

Inbound: Corporations

If you are commencing to carry on business in Canada, we can advise on arranging your affairs in a tax efficient manner and ensure that you are in full compliance with Canadian tax reporting obligations:

  • have you hired a Canadian-based employee?
  • have you opened a branch office in Canada?
  • have you incorporated a subsidiary in Canada?
  • are you staffing a consulting contract in Canada?
  • have you been awarded a construction contract to perform work in Canada?
  • are you selling goods and services into Canada?
  • do you run an export/import business across the Canadian border?

If any of these circumstances applies to you, then we would be pleased to hear from you.

Outbound: Individuals

If you or your investments are outside Canada, we can handle your continuing tax obligations in Canada. If you have acquired US tax reporting obligations, we can also manage them.

  • do you own real estate or other investment property outside Canada?
  • have you been transferred to the US or overseas by your Canadian employer?
  • are you working in the US or overseas on a temporary staffing contract?
  • are you working in the US on a TN visa?
  • are you an actor on contract to a US production?
  • are you an athlete on contract to a US team?
  • do you live in Canada and work in the US?
  • are you emigrating from Canada permanently?
  • are you a partner in a US partnership?
  • do you own shares in a foreign corporation?
  • have you become the beneficiary of a US or overseas estate?
  • are you having difficulty dealing from afar with the CCRA (formerly Revenue Canada)?
  • are you unsure of your present tax status?

If any of these circumstances applies to you, then we would be pleased to hear from you.

Tax forms

A tax issue is often identified with a particular prescribed tax form. If your Canadian reporting obligations include any of the following CCRA tax forms, we have the expertise and experience to help:

  • NR4-Statement of Amounts Paid or Credited to Non-residents of Canada
  • NR6-Undertaking to File an Income Tax Return by a Non-Resident Receiving Rent
  • NR73-Determination of Residency Status (Leaving Canada)
  • NR74-Determination of Residency Status (Entering Canada)
  • R105-Regulation 105 Waiver Application
  • Section 216 tax returns
  • Section 217 tax returns
  • T1 departure tax returns
  • T1134-A-Information Return Relating to Foreign Affiliates
  • T1134-B-Information Return Relating to Controlled Foreign Affiliates
  • T1135-Foreign Income Verification Statement
  • T1141-Information Return in Respect of Transfers or Loans to a Non-Resident Trust
  • T1142-Information Return in Respect of Distributions from and Indebtedness to a Non-Resident Trust
  • T1161-List of Properties by an Emigrant of Canada
  • T2061A-Election by an Emigrant to Report Deemed Dispositions of Taxable Canadian Property and Capital Gains and/or Losses Thereon
  • T2062-Request by a Non-Resident of Canada for a Section 116 Certificate of Compliance Related to the Disposition of Taxable Canadian Property
  • T2209-Federal Foreign Tax Credits
  • T4A-NR-Summary of Fees, Commissions, or Other Amounts Paid to Non-Residents for Services Rendered in Canada
  • T626-Overseas Employment Tax Credit

If you have US reporting obligations that include any of the following IRS tax forms, we can help:

  • Form 1040NR-Income Tax Return for Nonresident Aliens
  • Form 8288-U.S. Withholding Tax Return for Dispositions by Foreign Persons of U.S. Real Property Interests (FIRPTA)
  • Form 8833-Treaty-Based Return Position Disclosure
  • Form 8840- Closer Connection Exception Statement

Tax matters are frequently complex, and international tax matters infinitely more so. We can generally spare you a great deal of time and grief if you seek out our assistance before you file a form. But, if you did not benefit from this advice when you needed it most, do not hesitate to contact us now.

Keywords: Tax, tax planning, Tax Reporting, Tax Returns, Tax Services

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