Branches and subsidiaries tax
There are different tax implications for establishing either a branch or a subsidiary in Canada.
- The T2 guideline contains information on these tax considerations.
- The Canada Revenue Agency provides information about taxes affecting branches and subsidiaries.
- Branch tax form
- Use this form if filing for a non-resident corporation that earned income from a branch office in Canada.
- IT37R3 - Additional tax on certain corporations carrying on business in Canada
- Information about taxation for corporations with branch offices in Canada.
- Non-Resident Tax Withholding, Remitting and Reporting Guide
- Consult this guide if you are an agent or payer responsible for withholding and reporting Part XIII tax according to the Income Tax Act. Part XIII tax is a type of withholding tax applicable to payments or credits made to non-residents of Canada.
- Doing Business in Canada
- Find additional information about taxation and valuable references about investing and doing business in Canada.
- Canada Business
- Understand how provincial and federal taxes apply to your business.
- The Business Link
- Taxation information for Alberta's small business community.
Browse the latest presentations, reports, and reviews on Alberta’s economic performance.
Employment and labour relations
Find out about the employment-related legislation in every province.
Date Updated: Tue, 12 Jun 2012 01:07:20