In Print: Taxation of Non-resident Investors in Canadian Investment Funds
If you’re a non-resident who does not conduct business in Canada but invests in Canadian investment fund vehicles, you may benefit from reading PwC’s Melody Chiu’s article on the Canadian tax consequences of investing in the following types of funds for non-residents: trusts, corporations and partnerships.
She also highlights the proposed changes in the 2010 federal budget affecting non-resident investors and the articles in the fifth protocol to the Canada-US tax treaty that may affect the taxation of a US investor in Canadian investment funds, addresses Canadian withholding tax procedures with respect to the claiming of treaty eligibility, and outlines recent withholding tax developments.
Read Melanie’s article to learn how trusts, corporations and partnerships are taxed, and the tax implications of investing in each vehicle.
