TERMIUM Plus®

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FOURNISSEUR SERVICES NON-RESIDENT [1 record]

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Record 1 2024-08-14

English

Subject field(s)
  • Service Industries
  • Taxation
CONT

... many non-resident service providers do not ultimately owe Canadian tax either because they do not have a permanent establishment in Canada under an applicable tax treaty, or because the service is international shipping or operating an aircraft in international traffic, both of which are generally exempt from Canadian tax.

Key term(s)
  • nonresident service provider

French

Domaine(s)
  • Entreprises de services
  • Fiscalité
CONT

[...] un bon nombre de fournisseurs de services non-résidents ne doivent pas d'impôt canadien soit parce qu'ils ne possèdent pas un établissement stable au Canada en vertu d'une convention fiscale applicable, soit parce que le service est le transport maritime international ou l'exploitation d'un aéronef en transport international, tous deux étant généralement exonérés de l'impôt canadien.

Key term(s)
  • fournisseur de services non résident

Spanish

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