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  • Canada Nr302 2013

Get Canada Nr302 2013-2025

Protected B when completedNR302 Declaration of eligibility for benefits (reduced tax) under a tax treaty for a partnership with nonresident partners Use this form if you are a partnership that is:subject.

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Your tax obligations. As a non-resident of Canada, you pay tax on income you receive from sources in Canada. The type of tax you pay and the requirement to file an income tax return depend on the type of income you receive. Generally, Canadian income received by a non-resident is subject to Part XIII tax or Part I tax.

The basic rate of Part XIII tax is 25% of the gross payment (no deductions permitted), subject to reduction under an applicable tax treaty (if any) between Canada and the recipient's country of residence.

Payroll taxes The employer is responsible for withholding the employees' CPP contributions at source and remitting this amount to the CRA.

NR302, Declaration of eligibility for benefits (reduced tax) under a tax treaty for a partnership with non-resident partners.

Canadian financial institutions and other payers have to withhold non-resident tax at a rate of 25% on certain types of Canadian-source income they pay or credit to you as a non-resident of Canada. The most common types of income that could be subject to non-resident withholding tax include: interest.

If your centre of vital interests is closer to Canada and you do not have these same ties in the U.S., you may tie break to Canada. If you are treated as a resident of Canada under the Treaty, you are treated as a non-resident of the U.S. in figuring your U.S. income tax and may be eligible to claim a treaty exemption.

Use the following lump-sum withholding rates to deduct income tax: 10% (5% for Quebec) on amounts up to and including $5,000. 20% (10% for Quebec) on amounts over $5,000 up to and including $15,000. 30% (15% for Quebec) on amounts over $15,000.

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© Copyright 1997-2025
airSlate Legal Forms, Inc.
3720 Flowood Dr, Flowood, Mississippi 39232
Form Packages
Adoption
Bankruptcy
Contractors
Divorce
Home Sales
Employment
Identity Theft
Incorporation
Landlord Tenant
Living Trust
Name Change
Personal Planning
Small Business
Wills & Estates
Packages A-Z
Form Categories
Affidavits
Bankruptcy
Bill of Sale
Corporate - LLC
Divorce
Employment
Identity Theft
Internet Technology
Landlord Tenant
Living Wills
Name Change
Power of Attorney
Real Estate
Small Estates
Wills
All Forms
Forms A-Z
Form Library
Customer Service
Terms of Service
DMCA Policy
About Us
Blog
Affiliates
Contact Us
Privacy Notice
Delete My Account
Site Map
All Forms
Search all Forms
Industries
Forms in Spanish
Localized Forms
Legal Guides
Real Estate Handbook
All Guides
Prepared for You
Notarize
Incorporation services
Our Customers
For Consumers
For Small Business
For Attorneys
Our Sites
US Legal Forms
USLegal
FormsPass
pdfFiller
signNow
airSlate workflows
DocHub
Instapage
Social Media
Call us now toll free:
1-877-389-0141
As seen in:
  • USA Today logo picture
  • CBC News logo picture
  • LA Times logo picture
  • The Washington Post logo picture
  • AP logo picture
  • Forbes logo picture
© Copyright 1997-2025
airSlate Legal Forms, Inc.
3720 Flowood Dr, Flowood, Mississippi 39232