Non-Residents

Many non-residents (both corporations and individuals) come to Canada on a temporary basis or for a limited time and navigating through the rules and regulations is an arduous task. Fruitman Kates is very proficient in ensuring that the non-residents are in compliance with CRA requirements and that no taxes are charged where not due and no penalties are incurred for non-compliance. Fruitman Kates has established working relationships with CRA non-resident offices across the country to ensure that our clients are serviced efficiently and effectively.

The team at Fruitman Kates will assist non-residents in the following areas:

• Obtaining ITN and Business numbers
• Completing Regulation 105 applications
• Completing RC 473 applications for employees of non-resident employers
• Completing NR303 for LLC’s.
• Completing year end reporting slips, T4’s, T4A-NR’s and NR-4’s.
• Non-resident corporate income tax returns (T2)
• Advice on corporate structures for venturing into Canada