Page 36 - Gross Income class slides
P. 36

GROSS INCOME




            Non-residents









            • When dealing with non-residents for Gross Income, take

                following steps:


                           1. Consider whether income is discussed in s9 of the


                           Act


                           2. If income is not in s9 of the Act, consider common

                           law rules to determine the originating source:


                           • Where is the capital employed?

                           • Where are the services rendered?


                           • Where is the contract(s) signed?










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