For more information about some of the taxes affecting branches and subsidiaries, please visit:

• Canada Revenue Agency (CRA)

  • Branch Tax Form

    Use this form if filing for a non-resident corporation that earned income from a branch office in Canada.

  • IT37R3 - Additional tax on certain corporations carrying on business in Canada

    Information about taxation for corporations with branch offices in Canada.

  • Non-resident withholding tax guide

    Consult this guide if you are an agent or payer responsible for withholding and reporting Part XIII tax according to the Income Tax Act. Part XIII tax is a type of withholding tax applicable to payments or credits made to non-residents of Canada.

  • Tax Services Offices in Alberta

    Locate a CRA tax service office nearest you.

  • T2 Guideline

    Find details on how to complete the T2 Corporation Income Tax form.

For additional information about taxation as well as valuable references about investing and doing business in Canada, see:

• Resources for Entrepreneurs & Investors

  Find links to various guides on doing business with Canada containing detailed information on the Canadian tax environment and key considerations for foreign investors such as repatriation of funds, transfer pricing rules, thin capitalization, different tax implications for different business structures, as well as advantages and disadvantages.

The Business Link

• Taxation Information for Alberta's Small Business Community

  • Taxation Info-Guide

    Information on federal, provincial and municipal taxes.