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Federal Tax - Non-Residents. Canada v. Martin
In Canada v. Martin (Fed CA, 2026) the Federal Court of Appeal considers the comparative taxation of residents and non-residents of Canada:[31] Section 2 of the Act separates persons who are liable to pay tax under the Act on their taxable income into two groups – residents of Canada (subsection 2(1)) and non-residents of Canada (subsection 2(3)). Subsection 2(3) of the Act provides that a non-resident person will only be subject to tax, on their taxable income earned in Canada, if they are employed in Canada, carry on business in Canada or dispose of taxable Canadian property:"(3) Where a person who is not taxable under subsection 2(1) for a taxation year"
"(3)"" Un impôt sur le revenu doit être payé, ainsi qu’il est prévu par la présente loi, sur son revenu imposable gagné au Canada pour l’année, déterminé conformément à la section D, par la personne non imposable en vertu du paragraphe (1) pour une année d’imposition et qui, à un moment donné de l’année ou d’une année antérieure, a :"
"(""a) was employed in Canada,"
"a"")"" soit été employée au Canada;"
"(""b) carried on a business in Canada, or"
"b"")"" soit exploité une entreprise au Canada;"
"(c) disposed of a taxable Canadian property,"
"at any time in the year or a previous year, an income tax shall be paid, as required by this Act, on the person’s taxable income earned in Canada for the year determined in accordance with Division D."
"c"")"" soit disposé d’un bien canadien imposable." [32] Section 115 is in Division D. The relevant part of this subsection is subparagraph 115(1)(a)(i):"115 (1) For the purposes of this Act, the taxable income earned in Canada for a taxation year of a person who at no time in the year is resident in Canada is the amount, if any, by which the amount that would be the non-resident person’s income for the year under section 3 if"
"115 (1)"" Pour l’application de la présente loi, le revenu imposable gagné au Canada pour une année d’imposition d’une personne qui ne réside au Canada à aucun moment de l’année correspond à l’excédent éventuel du montant qui représenterait son revenu pour l’année selon l’article 3:"
"(""a) the non-resident person had no income other than"
"a"")"" si elle n’avait pas de revenu autre :"
"(i) incomes from the duties of offices and employments performed by the non-resident person in Canada…"
"(i)"" que les revenus tirés des fonctions de charges et d’emplois exercées par elle au Canada […]" [33] Subsection 115(1) of the Act restricts a non-resident employee’s taxable income earned in Canada to what that person’s income would be under section 3 if the only source of that income was from the duties performed in Canada. ....
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