If your non-resident company has carried on business in Canada during the year, then Part 1 of the schedule needs to be completed. Some of the information required includes:

• Which provinces or territories your company earned revenue in.
• The type of business activity your company performed (i.e. Entertainment, Petroleum and Gas, Business professional, Construction, etc.).
• How much revenue was earned by the sale of goods, services provided in Canada, financing activities and others.
• The article and paragraph of the tax treaty under which an exemption is claimed. You would need to find the tax treaty between your home country and Canada to see which article is applicable for an exemption.
• List of your Canadian corporate customers and the dates when the project started and completed.
• The number of employees and subcontractors (Canadian residents and non-residents) used during the year and the amount paid.
• If your corporation applied or did not apply for a waiver of the withholding requirement under Regulation 105.

If your non-resident company has disposed of taxable Canadian property in Canada during the year, then Part 2 of the schedule is to be completed. Some of the information required includes:

• Description of the property disposed of, proceeds, cost and gain/loss on the sale.
• The article and paragraph of the tax treaty under which an exemption is claimed.

If your corporation was deemed to have had a permanent establishment in Canada, then this schedule would not be applicable as the corporation would be considered a resident of Canada. This schedule is only for non-resident corporations.