| This guide provides a general summary of the
application of Canada's tax rules to non-residents. The application
of these rules may vary significantly with individual circumstances.
Accordingly, no decisions should be made based on the material
in this guide without the advice of a competent Canadian tax
specialist.
The information in this section was last updated on
February 11, 2009.
For a more in-depth analysis of Canada's tax rules as they
apply to non-residents, see Michael Atlas' book Canadian Taxation
of Non-Residents (3rd Edition), published by CCH Canadian
Limited. |
