@Terry53029 That blog doesn't even scratch the surface of the related articles in the DTA.  That's great for SEO that draws potential customers but I wouldn't rely on that as an international tax professional.

@nav There is a lot more to consider.  You may like to refer to a recent discussion for what you should take into account: https://proconnect.intuit.com/community/proseries-tax-discussions/discussion/canada-form-nr4/00/5309...