This schedule reports the type of income earned in Canada by the non-resident corporation. There are two parts to this schedule. The first part requires the non-resident to identify which country it was incorporated in. The second part lists 12 types of income earned. Only one type can be selected. Some of the types listed are:

• Treaty-based exempt corporation: This relates to corporations that carried on business in Canada but did not have a permanent establishment and are required to complete Schedule 91.
• Section 216: This relates to real property rental income. The non-resident corporation has elected to file a tax return in order to pay taxes on the net rental income instead of taxes on the gross rental income received.
• Canadian branch: If a corporation earned income from a business carried on in Canada and had a permanent establishment in Canada, it is considered to have a branch in Canada and pay a ‘branch’ tax (to be covered in a future FAQ).

This schedule is helpful in determining what additional tax schedules may be required and what sections of the tax may be applicable as the schedule provides detailed information.