Question on Exemption

andrear · Post by **andrear** » Fri Apr 17, 2015 10:11 am

Hi, we're a 2-person US tech firm that was advised by our CPA to not file a Canadian tax return for 2012 when we did a few days of work there for the first and only time. The CA client did withhold taxes. Now we are told by the Canada Revenue Agency to file a T2 return and schedule 91. So we've paid CA and US taxes on this income. What do we use as the "article and paragraph of the tax treaty" in schedule 91? This is so confusing! Thanks, -Andrea-

nelsona · Post by **nelsona** » Fri Apr 17, 2015 10:21 am

I gues the person you should talk to is your CPA.

JGCA · Post by **JGCA** » Sun Apr 19, 2015 11:45 am

Your CPA obviously is not a cross border advisor, get someone to file the sch 91 for you the general Article is the one that deals with elimination of double taxation Art XX1V this should cover you for your purposes , again if you do not file a T2 you will not get back the tax paid to CRA so you best to file especially since you feel you are not subject to tax in Canada your corp must file this sch 91.