Canada

Process

Waiver Application

Required Forms

• RC105 Tax Wavier Application
• RC1 Request for a business number
• NR303 Declaration of eligibility for benefits (reduced tax) under a tax treaty for a hybrid entity
• RC59 Business Consent for Access by Telephone & Mail
• T1261 Application for a CRA Individual Tax Number for Non-residents (use for contractors)
• IC75-6R2

Tax Return Filing

Business

Tax Information Guide for Non-resident Corporations

Required Forms

T2 Corporation Income Tax Return

Schedule 97 Additional Information on Non-resident Corporations in Canada