Q&A for Certificate of Residence (COR)

Q&A for Certificate of Residence (COR)

Email: yto4ww@evershinecpa.com
Manager Cindy Victoria Speak in Bahasa, English, and Chinese.
Whats App +886-989-808-249
wechatid: victoria141193

DTA-CTR-01
Question from client:
Which countries does Canada have DTA (Double Tax Agreement) to avoid double taxation?

Answer from Evershine RD:

Algeria France Luxembourg Slovak Republic
Argentina Gabon Madagascar Slovenia
Armenia Germany Malaysia South Africa
Australia Greece Malta Spain
Austria Guyana Mexico Sri Lanka
Azerbaijan Hong Kong Moldova Sweden
Bangladesh Hungary Mongolia Switzerland
Barbados Iceland Morocco Taiwan
Belgium India Netherlands Tanzania
Brazil Indonesia New Zealand Thailand
Bulgaria Ireland Nigeria Trinidad and Tobago
Cameroon Israel Norway Tunisia
Chile Italy Oman Turkey
China, Republic of Ivory Coast Pakistan Ukraine
Colombia Jamaica Papua New Guinea United Arab Emirates
Croatia Japan Peru United Kingdom
Cyprus Jordan Philippines United States
Czech Republic Kazakhstan Poland Uzbekistan
Denmark Kenya Portugal Venezuela
Dominican Republic Korea, Republic of Romania Vietnam
Ecuador Kuwait Russia Zambia
Egypt Kyrgyzstan Senegal Zimbabwe
Estonia Latvia Serbia
Finland Lithuania Singapore

DTA-CTR-02
Question from client:

Under what circumstances do I need to apply for a Certificate of Canada tax residence?

Answer from Evershine RD:
A certificate of residency will be needed to prove that a taxpayer is a resident of Canada and entitled to tax treaty benefits on income earned in their country.
These countries will ask that the taxpayer provide the certificate to their tax administration or the payer of the income.
The certificate of residency helps the foreign tax administration and/or payer to administer exemptions or tax reductions to the foreign tax you pay, based on the terms of the tax treaty.

DTA-CTR-03
Question from client:
What is the procedure for applying for a Canada tax residency certificate?
What form should I fill out? What are the required documents? Government website?

Answer from Evershine RD:

  1. Mail or fax a written request, or the specified form given by tax authorities of your residence country for this purpose, to the “Taxpayer services regional correspondence centres” to get a COR.
  2. Taxpayer services regional correspondence centres, please refer to https://www.canada.ca/en/revenue-agency/services/tax/international-non-residents/information-been-moved/certificate-residency.html#Taxpayerservicesregionalcorrespondencecentres
  3. Alternatively, you may be able to ask for the certificate over the phone, call 1-800-959-5525.
  4. If the specified form given by tax authorities of your residence country needs to be certified and returned to them, you need to send it via email to CRA indicating the requirement to be certified.
  5. A standard certificate of residency issued by the CRA may not always acceptable by tax authorities of your residence country, hence taxpayer should confirm what format is needed with the foreign tax authorities before making the request to CRA.
  6. Allow at least 10 weeks for the request to be processed.
  7. A request for a COR can be made at any time. However, requests for future years should not be submitted before 10 October of the current year.
    A future year request can only be processed on or after the beginning of the tax year for which the request is made.
  8. Make sure your tax returns have been filed and are up to date before you request a COR.

Contact Us

Toronto Evershine BPO Service Limited Corp.
Email: yto4ww@evershinecpa.com
Manager Cindy Victoria Speak in Bahasa, English, and Chinese.
Whats App +886-989-808-249
wechatid: victoria141193

For how to exchange data files between your Finance Accounting System and Evershine Cloud Accounting Information System, please send an email to HQ4yto@evershinecpa.com
Dale Chen, Principal Partner/CPA in Taiwan+China+UK will be accountable for your case.
Linkedin address: Dale Chen

Additional Information
Evershine has 100% affiliates in the following cities:
Headquarter, Taipei, Xiamen, Beijing, Shanghai, Shanghai,
Shenzhen, New York, San Francisco, Houston, Phoenix Tokyo,
Seoul, Hanoi, Ho Chi Minh, Bangkok, Singapore, Kuala Lumpur,
Manila, Dubai, New Delhi, Mumbai, Dhaka, Jakarta, Frankfurt,
Paris, London, Amsterdam, Milan, Barcelona, Bucharest,
Melbourne, Sydney, Toronto, Mexico

Other cities with existent clients:
Miami, Atlanta, Oklahoma, Michigan, Seattle, Delaware;
Berlin, Stuttgart; Prague; Czech Republic; Bangalore; Surabaya;
Kaohsiung, Hong Kong, Shenzhen, Donguan, Guangzhou, Qingyuan, Yongkang, Hangzhou, Suzhou, Kunshan, Nanjing, Chongqing, Xuchang, Qingdao, Tianjin.

Evershine Potential Serviceable City (2 months preparatory period):
Evershine CPAs Firm is an IAPA member firm headquartered in London, with 300 member offices worldwide and approximately 10,000 employees.
Evershine CPAs Firm is a LEA member headquartered in Chicago, USA, it has 600 member offices worldwide and employs approximately 28,000 people.
Besides, Evershine is Taiwan local Partner of ADP Streamline ®.
(version: 2024/07)

Please send email to HQ4yto@evershinecpa.com

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