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Doing Business in Canada – A Guide for Investors from the United Kingdom

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This manual describes the general options available to a UK investor, particularly a UK corporation, looking to establish or acquire a business in Canada. The discussion includes the tax consequences under the federal Income Tax Act (ITA), the Canada/UK Tax Treaty (Treaty), and other federal and provincial taxation statutes. Immigration and corporate law issues are also addressed. This guide does not address provincial tax considerations. UK legal and tax consequences are not addressed.

Please contact Frank Schober if you have any questions or require further information about anything discussed in this manual.

NB: This manual is intended to provide general information and is not intended to provide legal advice to any particular reader. Readers should seek qualified professional advice before acting on any information provided in this manual. Even though the information contained in this manual is regarded as true and correct at the date of publication, changes after the time of publication may influence its accuracy.

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