Get Canada T2 - Schedule 91 2014-2026

Filling out the Canada T2 - Schedule 91 is an essential step for non-resident corporations engaging in treaty-protected business activities in Canada. This guide provides a clear, step-by-step approach to help users complete the form accurately and efficiently online.

Follow the steps to fill out the Canada T2 - Schedule 91 with ease.

1. Press the ‘Get Form’ button to access the form and open it in your preferred editor.
2. Select the tax year for which you are filing the form. Input the year and the month of your tax year-end.
3. Enter your business number and the corporation's name in the designated fields.
4. Indicate if the corporation carried on a treaty-protected business in Canada. Fill in all relevant details, including whether you had a taxable capital gain or disposed of taxable Canadian property.
5. In Part 1, specify the province or territory where revenue was earned in Canada by checking the appropriate box.
6. Select the type of business activity carried out in Canada from the provided options. If applicable, specify any activities not listed.
7. Report Canadian revenues by correlating sales of goods, services provided, financing activities, or any other relevant income.
8. Answer whether you rented, leased, or owned physical facilities in Canada during the tax year.
9. Fill in the relevant article and paragraph of the tax treaty under which an exemption is claimed.
10. List the main corporate customers and provide details of any contracts or projects started and completed in Canada.
11. Address sections pertaining to salary, wages, and remuneration for Canadian resident and non-resident employees.
12. Provide necessary details on services offered by subcontractors in Canada, including payments made and duration of services.
13. State if a waiver for withholding requirements under Regulation 105 was applied for and if the Canada Revenue Agency granted a waiver.
14. Proceed to Part 2 to describe any taxable Canadian property disposed of and detail on proceeds, costs, and gains or losses.
15. Lastly, save your completed form. You can choose to download, print, or share the form as required.

Start filling out your Canada T2 - Schedule 91 online now to ensure accurate compliance with tax requirements.