In Print: Property Leasing into Canada: How to Open a Closed Market

Consumers and businesses commonly finance equipment purchases using leases. However, non-resident financiers are seldom able to offer lease financing to Canadians because of Canadian withholding tax on rents. This In Print article reviews Canada’s taxation of non-resident lessors and suggests approaches to enable non-residents to offer lease financing to Canadians.

In Print: Property Leasing into Canada: How to Open a Closed Market (534 KB)
Download the full PDF article.

Contact

Of further interest

Tax Memo: Canada-US Income Tax Treaty

Related services

Our Tax Services

© 2009 PricewaterhouseCoopers LLP. All rights reserved. "PricewaterhouseCoopers" refers to PricewaterhouseCoopers LLP, an Ontario limited liability partnership, or, as the context requires, the PricewaterhouseCoopers global network or other member firms of the network, each of which is a separate and independent legal entity. *connectedthinking is a trademark of PricewaterhouseCoopers LLP (US).