Government of Canada / Gouvernement du Canada
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Income Tax Regulations

Version of section 805 from 2009-11-19 to 2024-05-28:

 Subject to section 802, every non-resident person who carries on business in Canada is taxable under Part XIII of the Act on all amounts otherwise taxable under that Part except those amounts that

  • (a) may reasonably be attributed to the business carried on by the person through a permanent establishment (within the meaning assigned by section 8201) in Canada; or

  • (b) are required by subparagraph 115(1)(a)(iii.3) of the Act to be included in computing the person’s taxable income earned in Canada for the year.

  • [NOTE: Application provisions are not included in the consolidated text
  • see relevant amending Acts and regulations.]
  • SOR/81-656, s. 1
  • SOR/84-948, s. 3
  • SOR/88-165, s. 3
  • SOR/94-686, ss. 50(F), 79(F)
  • SOR/2009-302, s. 6

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