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Old 14.07.2011, 19:45
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Canada-CH tax treaty

Hi... are there an any Canadians on the board familiar with how tax matters work between Canada and Switzerland? I'm a Swiss B permit, and a Canadian Citizen, currently working in Switzerland, but I haven't severed residential ties with Canada... still have an apartment in Toronto, etc.

Reading over the treaty, it would appear that any employment income generated in Switzerland would only be taxed in Switzerland, so long as you are a resident in CH for 183 days a year. Is this the case in your experience?

Would appreciate any comments from anyone that's been in a similar situation.

http://www.collectionscanada.gc.ca/w...97-045_1e.html

Quote:
Article 14

Independent Personal Services

1. Income derived by an individual who is a resident of a Contracting State in respect of professional services or other activities of an independent character shall be taxable only in that State unless he has a fixed base regularly available to him in the other Contracting State for the purpose of performing his activities. If he has or had such a fixed base, the income may be taxed in the other State but only so much of it as is attributable to that fixed base.

2. The term "professional services" includes especially independent scientific, literary, artistic, educational or teaching activities as well as the independent activities of physicians, lawyers, engineers, architects, dentists and accountants.

Article 15

Dependent Personal Services

1. Subject to the provisions of Articles 16, 18 and 19, salaries, wages and other remuneration derived by a resident of a Contracting State in respect of an employment shall be taxable only in that State unless the employment is exercised in the other Contracting State. If the employment is so exercised, such remuneration as is derived therefrom may be taxed in that other State.

2. Notwithstanding the provisions of paragraph 1, remuneration derived by a resident of a Contracting State in respect of an employment exercised in the other Contracting State shall be taxable only in the first-mentioned State if:

(a) the recipient is present in the other State for a period or periods not exceeding in the aggregate 183 days in the fiscal year concerned, and

(b) the remuneration is paid by, or on behalf of, an employer who is not a resident of the other State, and

(c) the remuneration is not borne by a permanent establishment or a fixed base which the employer has in the other State.

3. Notwithstanding the preceding provisions of this Article, remuneration in respect of an employment exercised aboard a ship or aircraft operated in international traffic by an enterprise of a Contracting State, may be taxed in that State.
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Old 14.07.2011, 20:20
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Re: Canada-CH tax treaty

I'm not sure how the tax treaty work but after my husband and I moved here (B-permit) we were still taxed in Canada until we declared non-residency (we don't have a house or anything there but maintain bank accounts). I changed my status when I filed my taxes in Canada and my husband just called the international tax service and they sorted things out quite easily. We tried to find out more information about the treaty but it seemed difficult, I would try calling the international tax service and ask them about your situation. They accept collect calls 1-613-952-3741.
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Old 14.07.2011, 20:50
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Re: Canada-CH tax treaty

Were you declaring your swiss employment income though?

From the tax treaty, it doesn't seem like it's necessary... but I'm not a lawyer/accountant. I wonder if I'm missing something.
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Old 14.07.2011, 21:10
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Re: Canada-CH tax treaty

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Were you declaring your swiss employment income though?

From the tax treaty, it doesn't seem like it's necessary... but I'm not a lawyer/accountant. I wonder if I'm missing something.
I'm easily confused by tax stuff...we had family in Canada trying to file our taxes for us so I'm not exactly sure what was declared. Sorry I can't be more help, my best advice is to give that number a call just to be sure. We had a friend who worked a couple of years in Scotland and upon his move back to Canada was taxed something like $5000 (don't know if there is a tax treaty there or not)
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