Tax Support
A comprehensive tax support is highly recommended for German companies doing business in Canada. The Canadian German Chamber of Industry and Commerce Inc. (CGCIC) offers the following services:
- Information on the Canadian German tax treaty (to avoid double taxation)
- Information on tax implications of a permanent establishment (‘Betriebsstätte’) in Canada
- Waiver applications
- Regulation 105 Waiver Application (regarding fees, commissions, or other amounts paid to non-residents for services provided in Canada)
- Regulation 102 Waiver Application (regarding salary, wages, or other remuneration paid to non-resident employees for employment services)
- Form RC473, Application for Non-Resident Employer Certification (for non-resident employers who have non-resident employees working in Canada)
- Tax returns
- T1 Income Tax and Benefit Return for non-residents of Canada
- T2 Corporation Income Tax Return for treaty-based exempt corporations in Canada
- GST/HST - preparation and filing of the Goods and Services Tax (GST) and the Harmonized Sales Tax (HST)
- Communication and correspondence with CRA (Canada Revenue Agency)