Income Tax Act — I-3.3 212
odified after March 31, 1977 and secured by real property situated in Canada or an interest therein, or by immovables situated in Canada or real rights therein, to the extent that the amount so paid or credited is deductible in computing the non-resident person’s taxable income earned in Canada or the amount on which the non-resident person is liable to pay tax under Part I, or (g) an amount to which paragraph (1)(i) would apply if the amount paid or credited were paid or credited by a person resident in Canada, and that amount affects, or is intended to affect, in any way whatever, (i) the acquisition or provision of property or services in Canada, (ii) the acquisition or provision of property or services outside Canada by a person resident in Canada, or (iii) the acquisition or provision outside Canada of a taxable Canadian property, the non-resident person shall be deemed in respect of that payment to be a person resident in Canada. Application of Part XIII tax where payer or payee is a partnership (13.1) For the purposes of this Part, other than section 216, (a) where a partnership pays or credits an amount to a non-resident person, the partnership shall, in respect of the portion of that amount that is deductible, or that would but for section 21 be deductible in computing the amount of the income or loss, as the case may be, referred to in paragraph 96(1)(f) or 96(1)(g) if the references therein to “a particular place” and “that particular place” were read as references to “Canada”, be deemed to be a person resident in Canada; (a.1) where a partnership pays, credits or provides to a non-resident person an amount described in subsection (5.1), the partnership is deemed in respect of the amount to be a person; and (b) where a person resident in Canada pays or credits an amount to a partnership (other than a Canadian partnership within the meaning assigned by section 102), the partnership shall be deemed, in respect of that payment, to be a non-resident person. Application of Part XIII tax — payer subject to Part I (13.2) For the purposes of this Part, if a particular non-resident person pays or credits an amount (other than an amount to which subsection (13) applies) to another non-resident person or to a partnership (other than a Canadian partnership), the particular non-resident person is deemed to be a person resident in Canada in respect of the portion of the amount that is deductible in computing (a) the particular non-resident person’s taxable income earned in Canada from a source that is neither a treaty-protected business nor a treaty-protected property; or (b) the amount on which the particular non-resident person is liable to pay tax under Part I because of section 216. Application of Part XIII to authorized foreign bank (13.3) An authorized foreign bank is deemed to be a person resident in Canada for the purposes of (a) this Part, in respect of any amount paid or credited to or by the bank in respect of its Canadian banking business; and (b) the application in paragraph (13.1)(b) and subsection (13.2) of the definition Canadian partnership (as defined in subsection 248(1)), in respect of a membership interest in a partnership held by the bank in the course of its Canadian banking business. (14) [Repealed, 2007, c. 35, s. 59] Certain obligations (15) For the purposes of subparagraph (1)(b)(ii), after November 18, 1974 interest on a bond, debenture, note, mortgage, hypothecary claim or similar obligation that is insured by the Canada Deposit Insurance Corporation is deemed not to be interest with respect to an obligation guaranteed by the Government of Canada. Payments for temporary use of rolling stock (16) Clause 212(1)(d)(vii)(A) does not apply to a payment in a year for the temporary use of railway rolling stock by a railway company to a person resident in a country other than Canada unless that country grants substantially similar relief for the year to the company in respect of payments received by it for th