Финансы в Канаде
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Как минимум потому, что ты будешь вести бизнес как налоговый резидент США, живя в США 365 дней в году. Твой бизнес неразрывно связан с тобой как физическим лицом — где ты живёшь там и твой “бизнес”. Более того, этот тип пассивного заработка (сдача в аренду) может вообще не квалифицироватсья как бизнес.
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Article 7 - Business Profits
The business profits of a resident of a Contracting State shall be taxable only in that State unless the resident carries on business in the other Contracting State through a permanent establishment situated therein. If the resident carries on or has carried on business as aforesaid, the business profits of the resident may be taxed in the other State but only so much of them as is attributable to that permanent establishment.
Subject to the provisions of paragraph 3, where a resident of a Contracting State carries on business in the other Contracting State through a permanent establishment situated therein, there shall in each Contracting State be attributed to that permanent establishment the business profits which it might be expected to make if it were a distinct and separate person engaged in the same or similar activities under the same or similar conditions and dealing wholly independently with the resident and with other persons.
In the determination of the business profits of a permanent establishment, there shall be allowed those deductible expenses which are incurred for the purposes of the permanent establishment including executive and general administrative expenses, whether incurred in the State in which the permanent establishment is situated or elsewhere.
No business profits shall be attributed to a permanent establishment of a person by reason of the mere purchase by that permanent establishment of goods or merchandise for the person.
For the purposes of the preceding paragraphs, the business profits to be attributed to the permanent establishment shall be determined by the same method year by year unless there is good and sufficient reason to the contrary.
Where business profits include items of income which are dealt with separately in other Articles of this Agreement, then the provisions of those Articles shall not be affected by the provisions of this Article.
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В случае с 15 квартир (если не инкорпорировать бизнес) — то ты живя 365 дней в году в США будешь платить налоги в США (с учётом требований соглашения между США и Канады). Следовательно как я написал выше — твой personal business будет уже не в Канаде, в США - там где ты подаешь свой Tax Return как физик.
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Нет, это не будет твой busoness income как физлица в Канаде. Это будет частью твоего wordwide income в Норильске (как налогового резидента России), на который будет платиться Withholding tax у источника в Канаде по соглашению об избежании двойного налогообложения между Канадой и Россией.
