Serbinski Accounting Firms

I apologize, I wasn't aware that the sale of property affected the question. This is new territory for me which is why I came to the forum. Thank you for taking the time to answer.

Ok, thanks. Last question - does it make a difference if the transactions are related to real estate? I had one person note "Your commission income was earned from the sale of Taxable Canadian Property and further it was earned from your business when you did have a Permanent Establishment in C...

nelsona wrote:
> Then, indeed this would be self-employment income, not subject to tax in
> Canada, once you are non-resident.

How do you think the CRA would view me collecting HST on the commissions and paying those back but then not paying income tax?

nelsona wrote:
> Permanent establishment would only apply to self-employment income. This
> sounds like employment income.

No, sorry, it's self-employment income. I am a self-employed sales representative.

nelsona wrote: > This income would be taxable in canads (and US) in the years it is paid to > you. > I don't know what permanent establishment has to do with your questions. As far as I understood the permanent establishment test, if you don't have one in Canada but are receiving income from a Canad...

I work as a sales representative where part of my commissions are often paid out several years later. For example, a sale in 2019 would generate a commission that is paid out in 2023 or 2024. I will be moving to the US this year and severing all ties with Canada besides maintaining a bank account to...