  Non-residents |
Use the keyword Branch-Tax to indicate the type of non-resident corporation that is subject to Part XIV tax (branch tax).
This information is required in order to generate federal schedule 20.
The following options are applicable for the keyword Branch-Tax.
 See the Taxnet Pro™ T2 Line-by-Line Guide (subscription required):
Line 220 - Part XIV tax
Line 728 - Part XIV tax
 See the CRA's general income tax guide:
Line 728 - Part XIV tax payable
Use the keyword Exclude-Gains to enter the amount of taxable capital gains and allowable capital losses arising on dispositions of any property other than capital property used by the non-resident in carrying on a business in Canada.
Use the keyword Disposition.nr to indicate whether a gain or deferred gain on qualified property transferred to a subsidiary has occurred.
A gain on qualified property will be added to the branch tax base amount, whereas a deferred gain on qualified property will be deducted from that amount.
The following options are applicable for the keyword Disposition.nr.
See the Taxnet Pro™ T2 Line-by-Line Guide (subscription required):
Line 220 - Part XIV tax
Line 728 - Part XIV tax
See the CRA's general income tax guide:
Line 728 - Part XIV tax payable
Use the keyword Disp-Details to enter the details with respect to the disposition of qualified property in the year to a Canadian corporation.
This information is required in order to determine the net base amount for purposes of federal schedule 20.
The following options are applicable for the keyword Disp-Details.
Fair market value of qualified property
Proceeds of disposition of qualified property
Increase in paid-up capital
Fair market value of non-share consideration
Tax treaties with certain foreign countries provide that the first $500,000 (CDN) of accumulated income will be excluded from the calculation of branch tax.
Use the keyword Accum-Income to enter the amount of unused exemption of accumulated income at the beginning of the year as well as the amount of exempt accumulated income claimed in the year.
DT Max will automatically carry forward the unused portion of the exempt accumulated income for the following year. However, if this is your first time entering information in the branch tax group, you will need to enter the unused portion.
DT Max will automatically claim an amount of exempt accumulated income in the year. Only use the option "Exempt accumulated income - claimed in year" if you require a different amount than the one that has been claimed.
The following options are applicable for the keyword Accum-Income.
Use the keyword Treaty-Rate to enter the tax treaty rate in order to calculate the Part XIV tax payable, for purposes of federal schedule 20.
See the Taxnet Pro™ T2 Line-by-Line Guide (subscription required):
Line 220 - Part XIV tax
Line 728 - Part XIV tax
See the CRA's general income tax guide:
Line 728 - Part XIV tax payable
"Calculation period" of an authorized foreign bank for a taxation year means any one of a series of regular periods into which the year is divided in a designation by the bank in its return of income for the year or, in the absence of such a designation, by the Minister,
(a) none of which is longer than 31 days;
(b) the first of which commences at the beginning of the year and the last of which ends at the end of the year; and
(c) that are, unless the Minister otherwise agrees in writing, consistent with the calculation periods designated for the bank's preceding taxation year.
Use this keyword to enter the formula elements in order to determine the allowance of an authorized bank for investments in property in Canada claimed for the year.
The following options are applicable for the keyword Invest-Elements.
Bank assets Bank's assets at the end of the period.
Cost amount of each asset Total of the cost amount to the bank, at the end of the period (or, in the case of depreciable property or eligible capital property, immediately after the end of the year) of each asset for the bank's Canadian banking business that is an asset recorded in the books of account of the business in the required manner for the branch financial statements (within the meaning assigned by subsection 20.2(1) of the Act) for the year.
Bank liabilities Bank liabilities to other persons and partnerships at the end of the period.
Bank branch advances Bank's branch advances at the end of the period.
Amount claimed by bank (column H override) Amount claimed by the bank under clause 20.2(3)(b)(ii)(A).
Reserves for doubtful debts Reserves for doubtful debts, certain guarantees, or unpaid amounts that are not due until subsequent years.
Reserves for capital gains Reserves for capital gains that are not due for debt receivable as a result of the disposition of property.
Unpaid federal Part I tax Unpaid federal Part I tax, excluding the lesser of the two following amounts: the tax on taxable capital gains that exceed allowable capital losses from the disposition of taxable Canadian property not used or held in the course of carrying on a business in Canada; and the tax on taxable capital gains that exceed allowable capital losses from the disposition of taxable Canadian property.
Unpaid provincial income tax Unpaid provincial or territorial income tax, excluding the lesser of the two following amounts: the tax on taxable capital gains that exceed allowable capital losses from the disposition of taxable Canadian property not used or held in the course of carrying on a business in Canada; and the tax on taxable capital gains that exceed allowable capital losses from the disposition of taxable Canadian property.
Use the keyword Invest-Add to enter the amount and type of investments in property in Canada in order to determine the allowance for qualified investments on federal schedule 20.
The following options are applicable for the keyword Invest-Add.
Land (cost) Cost amount of land owned for the purpose of carrying on business in Canada. Exclude land that is inventory, Canadian resource property, depreciable property, and land which is or was deductible in computing income.
Depreciable property (UCC) Cost amount of depreciable property owned for the purpose of carrying on business in Canada.
Debt receivable from disp. of property Debt receivable from the sale of land, eligible capital property or depreciable property.
Closing inventory Cost amount of the closing inventory in respect of a business carried on in Canada.
Other debts receivable (cost) Cost amount of each debt receivable (other than a bad debt) in respect of business carried on in Canada for which an amount has been included in income for the year.
Loans made by the corporation Loans made by the corporation in the course of a Canadian business of lending money.
Cash balance
Bond, debenture or similar obligation (cost) Cost amount of bonds, debentures, bills, notes, mortgages, or similar obligations maturing within one year of acquisition and issued by an arm's length person residing in Canada.
Use the keyword Invest-Ded to enter amounts that should be deducted in computing qualified investments in Canada on federal schedule 20.
The following options are applicable for the keyword Invest-Ded.
Reserves for doubtful debts Reserves for doubtful debts, certain guarantees, or unpaid amounts that are not due until subsequent years.
Reserves for capital gains Reserves for capital gains that are not due for debt receivable as a result of the disposition of property.
Debts incurred by the corporation Debt incurred by the corporation as a result of an acquisition of property.
Expenses or outlays incurred
Interest-bearing obligation Proportion of interest-bearing debt, equal to the interest deductible in computing income from a business carried on in Canada, divided by the total interest paid or payable on the obligation for the year.
Unpaid federal Part I tax Unpaid federal Part I tax, excluding the lesser of the two following amounts: the tax on taxable capital gains that exceed allowable capital losses from the disposition of taxable Canadian property not used or held in the course of carrying on a business in Canada; and the tax on taxable capital gains that exceed allowable capital losses from the disposition of taxable Canadian property.
Unpaid provincial income tax Unpaid provincial or territorial income tax, excluding the lesser of the two following amounts: the tax on taxable capital gains that exceed allowable capital losses from the disposition of taxable Canadian property not used or held in the course of carrying on a business in Canada; and the tax on taxable capital gains that exceed allowable capital losses from the disposition of taxable Canadian property.
Use the keyword Monthly-Avg to enter the monthly average cost of property located in Canada in order to determine the allowance for eligible investments on federal schedule 20.
Use the keyword Allowance-OV to override the calculation of the allowance for investments in property in Canada claimed for the year.
Use the keyword NonRes-Trans to specify the type of relationship between the taxpayer and the non-resident person in the case of non arm's length transactions.
The following options are applicable for the keyword NonRes-Trans.
See the Taxnet Pro™ T2 Line-by-Line Guide (subscription required):
Line 171 - Non-arm's length trans. with a non-resident
If an election was made under paragraph 261(3)(b) of the Income Tax Act to report in a functional currency, use the keyword CurrencyCode to indicate the functional currency used to state all monetary amounts. Otherwise, state all monetary amounts in Canadian dollars.
The following options are applicable for the keyword CurrencyCode.
See the Taxnet Pro™ T2 Line-by-Line Guide (subscription required):
Line 171 - Non-arm's length trans. with a non-resident
Use the keyword Amended.t106 to indicate if this is an amended T106 return.
The following options are applicable for the keyword Amended.t106.
Use the keyword T106-Summary to specify the summary type being generated. If you wish to re-submit the T106 form electronically, you must modify T106-Summary to unmodified or amended depending on the action required.
The following options are applicable for the keyword T106-Summary.
See the Taxnet Pro™ T2 Line-by-Line Guide (subscription required):
Line 171 - Non-arm's length trans. with a non-resident
Use the keyword NAICS to enter the 6-digit numeric NAICS code that best describes the corporation's activities.
A complete list of NAICS codes is available here.
Choose "Yes" here if any of the amounts (e.g. income, deductions, foreign tax credits) claimed by the reporting corp in the current tax year are affected by any completed, outstanding or anticipated requests for competent authority assustance.
The following options are applicable for the keyword Requests.
See the Taxnet Pro™ T2 Line-by-Line Guide (subscription required):
Line 171 - Non-arm's length trans. with a non-resident
Choose "Yes" here if any of the amounts (e.g. income, deductions, foreign tax credits) claimed by the reporting corp in the current tax year are adjusted to reflect an assessment or a proposed assessment by a foreign tax administration.
The following options are applicable for the keyword Assessment.
See the Taxnet Pro™ T2 Line-by-Line Guide (subscription required):
Line 171 - Non-arm's length trans. with a non-resident
Choose "Yes" here if the corporation is the ultimate parent entity as defined by subsection 223.8(1).
The following options are applicable for the keyword UPE.
If the corporation is not the ultimate parent entity, use this keyword to indicate the country of residence of the ultimate parent entity of the corporation.
Choose "Yes" here if the corporation is a member of a multinational enterprise group as defined in subsection 233.8(1) of the Act.
The following options are applicable for the keyword MNE-Member.
If the corporation is a member of the multinational enterprise group, use the keyword Name-MNE to enter the name of the multinational enterprise group.
If the corporation is a member of the multinational enterprise, use the keyword Filing-CbCR to indicate if the multinational enterprise group is required to file a Country-by-Country report.
The following options are applicable for the keyword Filing-CbCR.
If the multinational enterprise group is required to file a Country-by-Country report, use the keyword Country-CbCR to indicate the jurisdiction where the report is filed.
Choose "Yes" here if the corporation filed the appropriate NR4-NR4A, T4-T4A or T4A-NR returns for the relevant payments to non-residents entered in this group.
The following options are applicable for the keyword NRReturn.
If the corporation filed the appropriate NR4-NR4A, T4-T4A, or T4A-NR return(s), specify the primary NR account numbers.
If the corporation filed the appropriate NR4-NR4A, T4-T4A, or T4A-NR return(s), specify the primary RP account numbers.
Use this keyword to indicate whether this is the first time the reporting corporation has filed a T106.
The following options are applicable for the keyword FirstFiling.
Use this keyword to indicate the last year the corporation filed a T106 return.
Use the keyword ContactFirst to enter the first name of the contact person.
Use the keyword ContactLast to enter last name of contact person.
Use the keyword Phone.re to enter the telephone number of the contact person.
Use the keyword Extension.re to enter the telephone extension number of the contact person.
Choose "Yes" here if the corporation received from or provided to the non-resident person any non monetary consideration for the transactions enterered in this group under an exchange, barter, bonus, discount or other such trade agreement.
The following options are applicable for the keyword NonMonConsid.
See the Taxnet Pro™ T2 Line-by-Line Guide (subscription required):
Line 171 - Non-arm's length trans. with a non-resident
Choose "Yes" here if the corporation provided to the non-resident person any services, transfers of tangible property, processes, rights or obligations, etc. for which there was nil consideration.
The following options are applicable for the keyword NilConsid.
See the Taxnet Pro™ T2 Line-by-Line Guide (subscription required):
Line 171 - Non-arm's length trans. with a non-resident
Use the keyword Slip-Type to specify the type of T106 slip being generated. If you wish to re-submit the T106 form electronically, you must modify each T106 Slip-Type to unmodified, amended, or deleted depending on the action required.
The following options are applicable for the keyword Slip-Type.
Original
Amended
Deleted (closed)
Unmodified
See the Taxnet Pro™ T2 Line-by-Line Guide (subscription required):
Line 171 - Non-arm's length trans. with a non-resident
Use the keyword Sequence.t106 to enter the sequence number of the T106 slip. Please begin with the number 1 and increment it by 1 for each additional slip.
Use the keyword Reason-Deletion to explain why the T106 slip is being deleted.
The following options are applicable for the keyword Reason-Deletion.
Duplicate
Filed in error
Other
Use the keyword Name-NonRes to indicate the name of the non-resident person in the case of non arm's length transactions.
Use the keyword TIN-NonRes to enter the taxpayer identification number of the non-resident.
Use the keyword Address.re to enter the address of the non-resident. Data entered in this keyword will be the first line of the address.
Use the keyword More-Info to enter additional address information. This will be line two of the address.
Use the keyword City.e to enter the city name. DT Max will not check the spelling of the city name.
Use the keyword Province.e to select the province.
The following options are applicable for the keyword Province.e.
Use the keyword State.e to select the state.
Use the keyword Country.re to select the country.
Use the keyword PostCode.e to enter the postal code. DT Max will make sure that it is in the correct format and will always enter the alphabetic portions in upper case.
Use the keyword ZIPCode.e to enter the zip code.
Use the keyword For-Post.e to enter the foreign postal code.
Use the keyword NR-Type to indicate how the non-resident is classified under the foreign law governing the non-resident in the non-resident's jurisdiction of residence.
The following options are applicable for the keyword NR-Type.
Corporation
Partnership
Trust
Individual
Other
Use the keyword Different-Class to indicate whether or not the classification for tax purposes in the foreign jurisdiction is different than the answer to Question 4 on the T106 slip.
The following options are applicable for the keyword Different-Class.
Use the keyword Controlled-FA to indicate whether or not the non-resident is a controlled foreign affiliate of the corporation.
The following options are applicable for the keyword Controlled-FA.
Use the keyword NR-NAICS to indicate the principal business activity of the non-resident corporation by selecting the applicable NAICS code.
Enter the 6-digit numeric NAICS code that best describes the corporation's activities.
Use this keyword to specify the principal countries where the non-resident derives income by entering the appropriate country codes.
Use the keyword Contemp-Doc to indicate whether or not you have prepared or obtained contemporaneous documentation as described in subsection 247(4) of the ITA, for the fiscal period, with respect to the non-resident.
The following options are applicable for the keyword Contemp-Doc.
Use the keyword TPM-Change to indicate whether or not the transfer pricing methodologies (TPM) have changed since the previous reporting period, with respect to the non-resident.
The following options are applicable for the keyword TPM-Change.
Enter the amount of tangible property sold to or purchased from the non-resident person to be disclosed on the T106 form.
The following options are applicable for the keyword TangProp.
Enter the amount of rent and royalty revenues and expenditures and intangible property and/or rights acquired of disposed of here. The amounts entered will be disclosed on the T106 form.
The following options are applicable for the keyword IntangProp.
Rents - revenue (expenditure)
Royalties - revenue (expenditure)
License or franchise fees - rev (exp)
Intang prop or rights - rev (exp)
Enter the amount of revenues and expenditures related to services acquired or provided to the non-resident person here. The amounts entered will be disclosed on the T106 form.
The following options are applicable for the keyword Services.
Manage, fin, admin, market, train - rev (exp) Enter revenues and expenditures related to managerial, financial, administrative, marketing, training and related services provided to or acquired from non resident persons in the above options.
Eng, technical, construct - rev (exp) Enter revenues and expenditures related to engineering, technical, construction and related services provided to or acquired from non resident persons in the above options.
Research and development - rev (exp)
Commissions revenue (expense)
Enter the amount of revenues and expenditures related to financial services acquired or provided to the non-resident person here. The amounts entered will be disclosed on the T106 form.
The following options are applicable for the keyword Financial.
Interest revenue (expense)
Dividend revenue (paid/payable)
Sale of financial property revenue (expense)
Lease payments revenue (expense)
Securities lending revenue (expense)
Insurance revenue (expense)
Other excluding derivatives rev (exp)
Enter the amount of revenues and expenditures related to the following other sources here. The amounts entered will be disclosed on the T106 form.
The following options are applicable for the keyword Oth-RevExp.
Use this keyword to identify the transfer pricing methodology used by the reporting corporation and the non-resident person by entering the applicable code (see table below).
Enter codes for amounts sold to non-residents or amounts received as revenue from non-residents as positive entries (e.g. 1).
Enter codes for amounts purchased from non-residents or amounts representing expenditures to non-residents as negative entries (e.g. -1).
CODE TRANSFER PRICING METHOD
1 Comparable uncontrolled price
2 Cost-plus
3 Resale
4 Profit split
5 Transactional net margin
6 Qualified cost contribution arrangement
7 Advanced pricing arrangement
8 Other
The following options are applicable for the keyword TPM-Method.
Rents - revenue (expenditure)
Royalties - revenue (expenditure)
License or franchise fees - rev (exp)
Intang prop or rights - rev (exp)
Manage, fin, admin, market, train - rev (exp) Enter revenues and expenditures related to managerial, financial, administrative, marketing, training and related services provided to or acquired from non resident persons in the above options.
Eng, technical, construct - rev (exp) Enter revenues and expenditures related to engineering, technical, construction and related services provided to or acquired from non resident persons in the above options.
Research and development - rev (exp)
Commissions revenue (expense)
Insurance revenue (expense)
Other excluding derivatives rev (exp)
Other revenue (expense)
Stock in trade/raw materials
All other tangible property
Enter the beginning and ending balances, if any, of the following items here. The amounts entered will be disclosed on the T106 form.
The following options are applicable for the keyword LoanInvest.
Loans & advances payable - opening
Loans & advances payable - increase
Loans & advances payable - decrease
Loans & advances payable - ending
Loans & advances receivable - opening
Loans & advances receivable - increase
Loans & advances receivable - decrease
Loans & advances receivable - ending
Investment in non-resident - opening
Investment in non-resident - increase
Investment in non-resident - decrease
Investment in non-resident - ending The beginning and ending balance of the investment in the non resident person which is disclosed on the T106 form must be on a cost basis.
Investment by non-resident - opening
Investment by non-resident - increase
Investment by non-resident - decrease
Investment by non-resident - ending
Use the keyword PLOI-Election to indicate if a Pertinent Loan or Indebtedness (PLOI) election was made.
This is only applicable to tax years starting after 2021.
The following options are applicable for the keyword PLOI-Election.
Use the keyword Amount.ploi to enter the amount of deemed interest related to the PLOI election.
Enter the number of contracts related to derivatives acquired or provided to the non-resident person here. The amounts entered will be disclosed on the T106 form.
The following options are applicable for the keyword Derivatives.
Use the keyword Notional-Amt to enter the notional amount that applies to swap transactions.
Enter the amount of revenues and expenditures related to derivatives acquired or provided to the non-resident person here. The amounts entered will be disclosed on the T106 form.
The following options are applicable for the keyword Derivative-Amt.
Interest rate revenue (expense)
Foreign exchange revenue (expense)
Credit revenue (expense)
Equity revenue (expense)
Commodity revenue (expense)
Index revenue (expense)
Fees revenue (expense)
Other payments or receipts
Enter the beginning and ending balances, if any, of the following items here. The amounts entered will be disclosed on the T106 form.
The following options are applicable for the keyword Cur-Account.
Accounts payable - opening
Accounts payable - increase
Accounts payable - decrease
Accounts payable - ending
Accounts receivable - opening
Accounts receivable - increase
Accounts receivable - decrease
Accounts receivable - ending
Enter the keyword E-Doc.t106 to specify whether you will be electronically submitting documentation, relating to a Foreign Reporting Return, with the Canada Revenue Agency.
The following options are applicable for the keyword E-Doc.t106.
See the Taxnet Pro™ T2 Line-by-Line Guide (subscription required):
Line 171 - Non-arm's length trans. with a non-resident
Use the keyword E-Doc-Submit to specify which information is to be electronically submitted when accessing the Foreign Reporting Return web service.
The following options are applicable for the keyword E-Doc-Submit.
Foreign e-submission to contain Foreign Return and e-Doc
Foreign e-submission to contain Foreign Return only
Foreign e-submission to contain e-Doc only
Use the keyword E-Doc-ID to specify the type of document being attached.
The following options are applicable for the keyword E-Doc-ID.
Financial statements
Organizational chart
Taxpayer letter
Trust agreement
Other
Use the keyword E-Doc-Name to specify the name and location of the file being attached. For amended returns, please re-submit the attachment only if the attachment information has changed.
You should also take note of the following restrictions: - Maximum of 10 documents per submission bundle
- Total of 350 MB per submission bundle
- Allowable file types:
-
pdf, .doc, .docx, .xls, .xlsx, .rtf, .txt, .jpg, .jpeg, .tiff, .tif, .xps and more*.
*In addition to the acceptable file formats listed above, the CRA also accepts all safe file formats including text, document, spreadsheet, database, image, graphic, video, audio, accounting, financial, and tax files. Submitted files may be zipped but must not be password encrypted, as this will prevent the CRA's system from scanning for viruses. Files that can't be scanned for viruses will be securely deleted.
-
Invalid file extensions: exe, .ade, .adp, .app, .asx, .bas, .bat, .chm, .class, .cmd, .com, .cpl, .crt, .dll, .fxp, .hlp, .hta, .inf, .ins, .isp, .js, .jse, .Ink, .mda, .mde, .mdt, .mdw, .mdz, .msc, .msi, .msp, .mst, .ops, .pcd, .pif, prg, .reg, .scf, .scr, .sct, .shb, .shs, .url, .vb, .vbe, .vbs, .wsc, .wsf, .ws
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Invalid characters in filenames: '\' , '/', ':', '*', '?', '"', '<', '>', '|', - No duplicate files
- No password protection
The keyword CRC-Number.e contains the Cyclic Redundancy Check (CRC). The CRC is a number calculated by the DT Max software to uniquely identify a file.
Use TreatyExempt to select the type of treaty-based exemption that the non-resident corporation is entitled to in Canada.
The following options are applicable for the keyword TreatyExempt.
See the Taxnet Pro™ T2 Line-by-Line Guide (subscription required):
Line 082 - Income tax treaty exemption for non-resident
See the CRA's general income tax guide:
Lines 080 to 082 - Is the corporation a resident of Canada?
Use Province.te to indicate the province or the territory where services were provided in Canada.
The following options are applicable for the keyword Province.te.
Use Bus-Activity to provide a description of the business activities the non-resident corporation carried on in Canada.
The following options are applicable for the keyword Bus-Activity.
Use Gross-Rev to enter all revenues derived from sale of goods, rendering of services, and financing activities. This amount should reflect revenue recognized during the fiscal period.
The following options are applicable for the keyword Gross-Rev.
Sale of goods
Provision of services
Financing activities
Other
Use Facility to indicate whether or not the non-resident corporation owned, leased, or rented physical facilities located in Canada in order to carry on its business.
The following options are applicable for the keyword Facility.
Use Address.f to indicate the address of the physical facility used by the non-resident corporation to carry on business activities in Canada.
The name of addressee entered in Care-Of.e will print as the first line of the address when the address entered in this group is printed on the return.
Use the keyword City.e to enter the city name. DT Max will not check the spelling of the city name.
Use the keyword Province.e to select the province.
The following options are applicable for the keyword Province.e.
Use the keyword PostCode.e to enter the postal code. DT Max will make sure that it is in the correct format and will always enter the alphabetic portions in upper case.
Use Desc-Prop to describe the taxable Canadian property that was disposed of.
See the Taxnet Pro™ T2 Line-by-Line Guide (subscription required):
Line 082 - Income tax treaty exemption for non-resident
See the CRA's general income tax guide:
Lines 080 to 082 - Is the corporation a resident of Canada?
Use Proceed-Prop to enter the proceeds of disposition of TCP. Only treaty-protected property should be reported on schedule 91.
Use Cost-Prop to enter the cost or adjusted cost base of TCP. Only treaty-protected property should be reported on schedule 91.
Use Article to specify the article and paragraph of the provision under which an exemption is being claimed.
Use Customer to enter the name of the main customer to whom services were rendered in Canada.
Use Contract-Start to enter the date that the contract or project started.
Use Contract-End to enter the date that the contract or project ended.
Use CanRes-Emp to enter the number of Canadian resident employees and the amount paid in salaries, wages, and remuneration for services rendered in Canada.
Use NonRes-Emp to enter the number of non-resident employees and the amount paid in salaries, wages, and remuneration for services rendered in Canada.
Use CanRes-Sub to enter the number of Canadian resident subcontractors and the amount paid in fees, charges, reimbursements, and other payments for services rendered in Canada.
Use NonRes-Sub to enter the number of non-resident subcontractors and the amount paid in fees, charges, reimbursements, and other payments for services rendered in Canada.
Use Employ-Begin to enter the start date that any of the corporation's employees engaged in providing services in Canada to, or on behalf of, the corporation during the year.
Use Employ-End to enter the end date that any of the corporation's employees engaged in providing services in Canada to, or on behalf of, the corporation during the year.
Use NR-Emp-Days to enter the number of days in the fiscal period that any of the corporation's non-resident employees were physically present in Canada to provide services to, or on behalf of, the corporation.
Use Subcon-Begin to enter the start date that the resident or non-resident subcontractor engaged in providing services in Canada to, or on behalf of, the corporation during the year.
Use Subcon-End to enter the end date that the resident or non-resident subcontractor engaged in providing services in Canada to, or on behalf of, the corporation during the year.
Use NR-Sub-Days to enter the number of days in the fiscal period that any of the corporation's non-resident subcontractors were physically present in Canada to provide services to, or on behalf of, the corporation.
Use Reg-105 to indicate whether or not the corporation has applied for a waiver of the withholding requirement under regulation 105.
The following options are applicable for the keyword Reg-105.
Use Approval-Reg to indicate whether or not the waiver of the withholding requirement under regulation 105 was approved by the CRA.
The following options are applicable for the keyword Approval-Reg.
Use the keyword Trust-Name to identify the non-resident discretionary trust which the filing corporation or any controlled foreign affiliate of the corporation, or any other corporation or trust with which the corporation did not deal at arm's length, had a beneficial interest in at any time during the taxation year.
See the Taxnet Pro™ T2 Line-by-Line Guide (subscription required):
Line 168 - Non resident discretionary trust
Use the keyword TrustAddress to enter the address of the trust. Data entered in this keyword will be the first line of the address field.
Use the keyword More-Info to enter additional address information. This will be line two of the address.
Use the keyword City.e to enter the city name. DT Max will not check the spelling of the city name.
Use the keyword Province.e to select the province.
The following options are applicable for the keyword Province.e.
Use the keyword State.e to select the state.
Use the keyword Country.e to select the country.
Use the keyword PostCode.e to enter the postal code. DT Max will make sure that it is in the correct format and will always enter the alphabetic portions in upper case.
Use the keyword ZIPCode.e to enter the zip code.
Use the keyword For-Post.e to enter the foreign postal code.
Use the keyword Trustees to indicate the names of the trustees of the non-resident trust.
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Exclude-Gains 
Disposition.nr 
Disp-Details