Income Taxes
Under the Canadian tax system, the Federal, Provincial, and Territorial governments levy income taxes on: 
Individuals and corporationsEstates and trusts
Beneficiaries of an estate or trust
Owner of a proprietorship
Partners of a partnership
Members of a joint venture
Certain other entities (eg. cooperatives)
Four key factors determine whether you or an entity must pay Canadian income taxes and/or file Canadian tax returns:
Residency
Having a permanent establishment in Canada
Earning income from a Canadian source, and
Foreign tax treaties with Canada
Unlike other countries, citizenship is not a factor. But, citizenship may be used in determining residency issues.
If you need advice or help regarding your Canadian income taxes, or you need a tax professional to prepare your income tax returns, please consider my firm and contact us.
