Income Tax Folio S2-F1-C1, Health and Welfare Trusts Series 2: Employers and Employees Folio 1: Specific Plans Offered by Employers to Employees Chapter 1: Health and Welfare Trusts Summary The purpose of this Chapter is to explain the position of the Canada Revenue Agency (CRA) concerning the taxation of certain employee health and welfare benefit programs […]
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Income Tax Folio S6-F2-C1, Disposition of an Income Interest in a Trust Series 6: Trusts Folio 2: Beneficiaries Chapter 1: Disposition of an Income Interest in a Trust Summary This Chapter discusses the disposition of an income interest in a trust and the circumstances under which the proceeds are required to be included in the
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Every payer, including a non-resident payer, who makes a payment to a non-resident of Canada for services provided in Canada must withhold and remit an amount in accordance with the requirements under the Canadian Income Tax Act (the Act). Generally, the rules for the computation of income from a business apply equally to residents and non-residents. Any
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