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.
More resources:
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.
Date Updated:
RDP-1693
Print Page | Feedback | Top
