(UA) IT/Tech Ukrainians in Canada
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Article 14 Independent Personal Services Income derived by an individual who is a resident of a Contracting State in respect of professional services or other activities of an independent character shall be taxable only in that State unless he has a fixed base regularly available to him in the other Contracting State for the purpose of performing his activities. If he has or had such a fixed base, the income may be taxed in the other State but only so much of it as is attributable to that fixed base. The term “professional services” includes especially independent scientific, literary, artistic, educational or teaching activities as well as the independent activities of physicians, lawyers, engineers, architects, dentists and accountants.
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Article 7 Business Profits The profits of an enterprise of a Contracting State shall be taxable only in that State unless the enterprise carries on business in the other Contracting State through a permanent establishment situated therein. If the enterprise carries on or has carried on business as aforesaid, the profits of the enterprise may be taxed in the other State but only so much of them as is attributable to that permanent establishment.
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І там я, як ФОП, матчусь одразу під 3 розділи, якщо я вірно зрозумів. Завтра ще почитаю і заодно почитаю аналогічну штуку в Україні. Короче от цитати.
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Стає цікавіше. Далі йду читати Tax Treaty: www.treaty-accord.gc.ca/text-texte.aspx?lang=eng&id=102414
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Completing your tax return Claim on line 25600 of your return the amount of your foreign income that you included in your income that is non-taxable in Canada because of a tax treaty with a foreign country. Specify the deduction you are claiming in the space provided at line 25600 of your return.
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Ще одна штука з упоротим прикладом, проте знову поінтер.
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Exempt foreign income You can claim a deduction if you reported foreign income on your return that is tax-free in Canada because of a tax treaty such as support payments you received from a resident of another country and reported on line 12800 of your return.
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Я дуже сподіваюся що я не фігню знайшов. Але краще поки що take it with a grain of salt.
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Та сама конвенція на стороні України.
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zakon.rada.gov.ua/laws/show/124_674
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На цьому я на сьогодні здох. Сподіваюсь вийде дозвонитися в CRA та розпитати деталі і дізнатись чи правий я.
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А, ще бонусом в формі T2209 ось такий текст є.
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Тоді преплай, там є ок тутори, можно фільтрувати за країною і тд. Але норм коштують десь від 25 баксів за годину (ще кращі десь 35-45)
