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Cross-Border Debt Financing - An Overview of Canadian Tax Implications

The shareholder loan rules broadly apply when a Canadian-resident corporation provides debt financing to its non-resident shareholders or any other non-resident persons who do not deal at arm's length with the shareholders. Certain exceptions to the rules may apply, and non-resident shareholders who receive deemed dividends are still subject to Canadian withholding tax.

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Darryl Delwo
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0% found this document useful (0 votes)
14 views5 pages

Cross-Border Debt Financing - An Overview of Canadian Tax Implications

The shareholder loan rules broadly apply when a Canadian-resident corporation provides debt financing to its non-resident shareholders or any other non-resident persons who do not deal at arm's length with the shareholders. Certain exceptions to the rules may apply, and non-resident shareholders who receive deemed dividends are still subject to Canadian withholding tax.

Uploaded by

Darryl Delwo
Copyright
© © All Rights Reserved
We take content rights seriously. If you suspect this is your content, claim it here.
Available Formats
Download as PDF, TXT or read online on Scribd
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