Government of Canada / Gouvernement du Canada
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Income Tax Regulations

Version of section 805 from 2004-08-31 to 2009-11-18:

  •  (1) Every non-resident person who carries on business in Canada shall be taxable under Part XIII of the Act on all amounts otherwise taxable under that Part except those amounts that

    • (a) may reasonably be attributed to the business carried on by him through a permanent establishment (within the meaning assigned by subsection 400(2) or that would be assigned by that subsection if he were a corporation) in Canada; or

    • (b) are required by subparagraph 115(1)(a)(iii.3) of the Act to be included in computing his taxable income earned in the year in Canada.

  • (2) Where the Minister is satisfied that under subsection (1) an amount is not taxable under Part XIII of the Act, he may permit payment to be made to the non-resident person without any deduction being made under section 215 of the Act.

  • (3) Subsections (1) and (2) do not apply in respect of amounts upon which tax under Part XIII of the Act is payable in a relevant taxation year by a taxpayer required by section 801 to file the return described in that section in respect of that year.

  • [NOTE: Application provisions are not included in the consolidated text
  • see relevant amending Acts and regulations.]
  • SOR/81-656, s. 1
  • SOR/84-948, s. 3
  • SOR/88-165, s. 3
  • SOR/94-686, ss. 50(F), 79(F)

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