D. PAYMENTS TO NON-RESIDENTS CARRYING ON BUSINESS IN CANADA

摘要

A non-resident carrying on business in Canada is subject to income tax under Part I of the Act on the income from that business. Where the non-resident is a corporation, an additional tax of 25% will be imposed under Part XIV of the Act on that portion of the after-tax income from the business that is not considered, under a detailed formula in the regulations, to have been reinvested in Canada.