Can a "trade payment" be one we make as an incentive to place our products in a prime display space within a store located outside the U.S.? Is this foreign source income (non-reportable)? Do you field questions concerning Canadian Revenue reportability?


It sounds as though you are describing non-U.S. source payments here, which would mean they are not reportable. You are paying a company overseas to do something for you overseas.

Regarding Canadian Reporting, see TAPN's Contract Services Payment Reporting Requirements in Canada. We do not have the level of knowledge about Canadian reporting as with the U.S.  You can call the CRA (business line) at (800) 959-5525.

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