Employer withholding obligations Income that a non-resident earns in Canada from an office or employment is generally taxable in Canada. However, a non-resident who is a resident of a country that has a tax treaty with Canada is likely to be exempt from Canadian taxation on the salary, wages, and other remuneration (employment income) he […]
Introducing a simplified process for non-resident artists and athletes Non-resident artists and athletes who provide services in Canada are subject to regulation 105 of the Income Tax Act, which states that they are subject to Canadian withholding taxes on income earned while they are in the country. To reduce the time and paperwork involved, the
Waiver application In cases where the services of the waiver applicant are to take place at numerous locations in Canada, the complete waiver application may be sent to any Centre of Expertise (CoE) that serves one of the locations where the services are to be provided. Otherwise, the waiver application should be sent to the
Where to send completed waiver and non-resident employer certification applications Read More »
New simplified income tax process for non-resident artists and athletes The Canada Revenue Agency (CRA) has created a new waiver simplified process for self-employed non-resident artists and athletes earning money for performances in Canada. If you are a non-resident artist or an athlete performing in Canada for a fee and will earn no more than
Guidelines for Treaty-Based Waivers Involving Regulation 105 Withholding Read More »
Is this guide for you? Use this guide if you are a payer who makes payments to non-residents for services performed in Canada, other than in employment situations. Do not use this guide if: You paid non-resident employees who are in regular and continuous employment and who provide employment services in Canada on a temporary or permanent
RC4445 T4A-NR – Payments to Non-Residents for Services Provided in Canada Read More »
Before you start What are your responsibilities? As the Canadian payer or withholding agent, you are responsible for withholding and remitting Part XIII tax, and for reporting the income and withholding tax on an NR4 information return. The NR4 information return includes NR4 slips and the related NR4 Summary. You have to file the NR4 information return
T4061 NR4 – Non-Resident Tax Withholding, Remitting, and Reporting 2018 Read More »
Who is taxable? If you are a non-resident who renders services in Canada, you may have to pay tax on the income you earn in Canada. You should know your rights, entitlements, and obligations concerning this income. Withholding and reporting requirements Any person, whether a resident of Canada or not, who pays a non-resident for
NO.: IC75-6R2 DATE: February 23, 2005 SUBJECT: Required Withholding from Amounts Paid to Non-Residents Providing Services in Canada Application This information circular cancels and replaces Information Circular 75-6R, Required Withholding From Amounts Paid To Non-residents Performing Services In Canada, dated January 15, 1988. Exclusion of film industry This information circular does not address legislative provisions, policies, or
Section I – Applicant identification 1. Indicate any business number or similar identifier that the CRA may have issued to the applicant. For example, the applicant may have received a temporary tax number (TTN) or an individual tax number (ITN) if they filed a Canadian income tax return or received a waiver. If the applicant
How to complete Form R105, Regulation 105 Waiver Application Read More »
Section 805 of the Income Tax Regulations (ITR) states that every non-resident person who carries on business in Canada is taxable under Part XIII of the Income Tax Act (ITA) on all relevant amounts (interest, dividends, royalties etc.) otherwise taxable under Part XIII, except: those amounts that may be reasonably attributed to the business carried on