Taxing Business Visitors

What is a Business Visitor?

Typically, foreign nationals require Work Permits before they can conduct any work in Canada. However, where a foreign national is entering Canada to perform international business activities they can sometimes avoid the often difficult task of obtaining a Work Permit and instead obtain a Business Visitor Visa.

In order to be eligible as a Business Visitor, foreign nationals generally need to:

• Limit their activities in Canada to tasks that are international in scope such as negotiating contracts, participating in meetings, site visits, training and after-sales servicing of equipment purchased from outside Canada; and
• Prove that their remuneration and main place of work is outside of Canada.