Halsbury's Laws of Canada – Income Tax (International) (2023 Reissue)

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$148* per volume (ISBN: 9780433454946) OR purchase individual volumes at $335 each.

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It has often been said that nothing is certain but death and taxes, and this holds true for extra-jurisdictional revenue as well. Canada imposes taxes based on taxpayer residence and on the source of income, and the rules relating to this international taxation are complex. Halsbury's Laws of Canada – Income Tax (International) (2023 Reissue) presents a straightforward and lucid explanation of those rules, and how they are applied by the taxing authorities.

Topics covered in this essential reference include:

Foreign source income

• Taxation of profits
• Foreign affiliates
• Business income
• Foreign accrual property income
• Holding companies
• Sale of foreign investments
• Anti-avoidance rule

Non-residents

• Part I tax liability
• Withholding tax
• Forms of business
• Corporate finance

Offshore trusts

• Parties
• Location
• Deemed residence
• Asset protection
• Taxation of passive income
• Administration

International tax treaties

• Model treaties
• Interpretation
• Jurisdiction
• Double taxation
• Tax sparing
• Business income
• Other forms of income
• Capital gains
• Dividends
• Interest
• Royalties
• Affiliated corporations
• Independent and dependent personal services
• Individuals
• Non-discrimination clauses
• Governmental services
• Withholding taxes
• Capital
• Treaty shopping
• Beneficial ownership
• Treaty rules and procedures