Which of the following types of income earned by a non-resident is NOT subject to Canadian income tax under Part I of the Income Tax Act?
A)Employment income earned in Canada
B)Business income earned in Canada
C)Rental income earned in Canada
D)Income from the disposition of Canadian real estate

Question

Quizplus · Accepted Answer

Rental income earned by a non-resident is typically subject to Part XIII tax, not Part I, unless the non-resident elects to file under Part I to deduct expenses.

Which of the Following Types of Income Earned by a Non-Resident