Traduction de «Demande de remboursement d'impôt de non-résidents » (Français → Anglais) :

Application for Refund of Non-Resident Tax Withheld [ Application for Refund of Non-Resident Tax ]

Application by a Non-Resident of Canada for a Reduction in the Amount of Non-Resident Tax Required to be Withheld

Non-Resident Rebate (GST) Regulations [ Regulations respecting rebates in respect of supplies of short-term accommodation and applications for rebates by non-residents ]

non-resident with canadian tax status

In December 2012, it was determined that three senators' residency expense claims needed to be reviewed.

(1.1) For the purposes of this Part, where, pursuant to the income tax law of a country other than Canada, a group of two or more foreign affiliates (in this subsection referred to as the “consolidated group”) of a corporation resident in Canada that are resident in that country determine their liabilities for income or profits tax payable to the government of that country for a taxation year on a consolidated or combined basis and one of the affiliates (in this subsection referred to as the “primary affiliate”) is responsible for paying, or claiming a refund of, such tax on behalf of itself and the other members of the consolidated grou ...[+++]p (hereinafter referred to as the “secondary affiliates”), the following rules apply:

The most serious tax issues that Europeans face in cross-border situations are discrimination, double taxation, difficulties in claiming tax refunds and in obtaining information on foreign tax rules.

28. Recognises that certain Member States have established simplified procedures for claiming tax refunds under their double taxation agreements, and that some Member States have developed internet sites for non-residents or foreign taxpayers with information and forms in various languages;