A non-resident trust can be used to carry on business in Canada. A non-resident trust carrying on business in Canada will be subject to ordinary Canadian income tax on any trading profit, as if it were an individual with the highest marginal tax rate. The advantage of using a non-resident trust is that, unlike a corporation, there is no Canadian branch tax or withholding tax on the distribution of after-tax profits by a non-resident trust to its beneficiaries. A trust is not subject to federal or provincial taxes on capital. However, a non-resident trust does not qualify for certain withholding tax exemptions that are available to corporations.
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CASL also prohibits installing a “computer program” – including an app, widget, software, or other executable data – on a computer system (e.g. computer, device) unless the program is installed with consent and complies with disclosure requirements. The provisions in CASL related to the installation of computer programs will come into force on January 15, 2015.
On April 7, 2014, the Minister of the Environment issued a Notice with respect to hydrofluorocarbons (the “Notice”), pursuant to the Canadian Environmental Protection Act, 1999. The Notice imposes reporting requirements on those who imported, exported, or manufactured certain hydrofluorocarbons (“HFCs”) from 2008 and 2012. A non-exhaustive list of HFCs subject to these reporting requirements can be found in Schedule 1 of the Notice.
In an interesting decision, the Human Rights Tribunal of Ontario has ruled that an employer is not liable for discriminatory and harassing texts sent by a rogue employee to another of its workers.