7 . 2 . 1 (a)In general, the net business profits of a non-resident carrying on business or any other income generating activities in Canada are subject to the income tax imposed under...
Posted by The Accounting and Tax on 08/31/2017
The Internal Revenue Code (IRC) limits the time available to claim a tax refund with regard to tax overpayment. The claim should be filed within 36 months starting from the date...
Posted by RONNIE@RLDARDENCPA.COM on 04/11/2017
If you’re leaving your job and you have a retirement plan (other than a defined benefit (pension) plan), you generally have four options for your account balance:1. Leave your...
Posted by Emelia Mensa CPA on 01/18/2017
When it comes to cyber-vandalism, online communication tools can be seriously challenged. However, to keep social media accounts protected, small businesses need to take advantage...
Posted by ERNIE BUSTAMANTE on 07/30/2016
5.3.1[a] U.S. Taxation of Foreign PersonsThe U.S. tax treatment of foreign persons and foreign-related transactions depends primarily on three criteria:1 – Whether the income earned...
Posted by The Accounting and Tax on 07/03/2016
For many individuals, tax time can be frustrating. Changes to the tax code can often mean that last year’s deductions might not apply anymore or you no longer qualify. Working with...
Posted by M-E Accounting & Tax Services, Inc. on 06/26/2016
5.2.1[a] Taxation of Income of Non-Residents GenerallyA non-resident person is subject to Part I tax in Canada if the non-resident, at any time in a taxation year,1 – Was employed...
Posted by The Accounting and Tax on 06/21/2016
5.2.2[a] Article V(1) – Definition of Permanent EstablishmentArticle V (1) provides a general concept of the notion of “permanent establishment” for the purposes of the Treaty.For...
Posted by The Accounting and Tax on 06/21/2016
While many of us do not enjoy the prospect of planning for our own demise, estate planning does serve a function. It provides a way to make sure that our wealth and our wishes are...
Posted by ERNIE BUSTAMANTE on 06/09/2016
