Royalties & Taxes: Canadian Wants To Do Business In The

[Self_Publisher]

Hello!

I'm a Canadian, living in Canada, and I've created a corporation in Canada to self-publish a book I have written. Through my corporation, I want to print and sell my book using US-based companies like CreateSpace and Kindle. When a copy of my book sells, my corporation will get a percentage of that sale as a royalty. Royalties are covered by the tax treaty.

What I have yet to figure out is if I need to file a tax form (Form 1120-F) to the IRS every year. I read that I might not have to file a US tax return "if the tax liability of such
person was fully satisfied by the withholding of United States tax at the source." How do I know if this condition has been met? Is it up to each US business to decide if they'll do that?

Is it even possible, to know in advance, if I'll have to file a tax form to the IRS?

If I do have to file, is it a complicated procedure requiring the skill of an accounting firm?

Thanks for any help you can provide.

On a side note, if any other self-publishers are learning about US taxes, CreateSpace has done a good job explaining some things. It's a good place to get started.
https://www.createspace.com/Help/Index. ... _type=SITE

[Self_Publisher]

Nobody needs to reply to this thread because I found my answer. Royalties are under Article 12 in the US-Canada tax treaty, and because of the treaty, I don't have to file a tax return with the IRS. I got this information by phoning the IRS.

For international queries, the phone number at the IRS is 1(267)941-1000. This is not a toll-free number. When given some options, I pressed 4 on the phone then pressed 4 again when prompted with another set of options. I spoke with someone who was very helpful.