CRA Publication

Treaty based waivers involving Regulation 102 withholding

Non-resident employees providing employment services in Canada are subject to the same withholding, remitting and reporting obligations as those for Canadian resident employees. Therefore, any employer, including a non-resident employer, is required to withhold amounts on account of the employee’s income tax liability in Canada even if the employee is likely to be exempt from […]

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Non-resident employees residing in a treaty country attending conferences in Canada

Effective immediately, the Canada Revenue Agency (CRA) has adopted an administrative exception with respect to non-resident employers who send non-resident employees to Canada to attend a conference. For the purposes of this exception, a conference is a formal meeting attended by a minimum of 30 participants for professional purposes. On an administrative basis, the employee

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RC473 Application for Non-Resident Employer Certification

Non-Resident Employer Certification Is this form for you? This form is for employers who want to be certified by the Minister of National Revenue as a qualifying non-resident employer who has qualifying non-resident employees working in Canada. What is Non-Resident Employer Certification? A non-resident employer certification removes the requirement to withhold tax from the salary,

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Withholding for non-resident employers

For payments after 2015, Budget 2015 proposes to remove the requirement to withhold tax on salary, wages, and other remuneration (employment income) under certain conditions where it is paid by a certified non-resident employer to non-resident employees who are not required to pay employment income taxes in Canada because of a tax treaty. On July

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Guidance for taxpayers requesting tax treaty relief for cross-border pension contributions

Introduction In general, the Income Tax Act allows a deduction for contributions made by or on behalf of an individual to a registered pension plan in Canada and a tax credit for contributions made to the Canada Pension Plan or Quebec Pension Plan. There is no similar allowance in the Income Tax Act in respect of contributions to a

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Tax treatment of non-residents who perform services in Canada

Every payer, including a non-resident payer, who makes a payment to a non-resident of Canada for services provided in Canada must withhold and remit an amount in accordance with the requirements under the Canadian Income Tax Act (the Act). Generally, the rules for the computation of income from a business apply equally to residents and non-residents. Any

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IT468R- Management or administration fees paid to non-residents

NO: IT-468R DATE: December 29, 1989 SUBJECT: INCOME TAX ACT Management or administration fees paid to non-residents REFERENCE:PARAGRAPH 212(1)(A) (ALSO SECTION 67, SUBSECTIONS 69(2), 212(2) AND 212(4) AND PARAGRAPH 214(3)(A)) APPLICATION This bulletin replaces and cancels IT-468 dated February 2, 1981. Current revisions are designated by vertical lines. SUMMARY This bulletin deals with the tax treatment

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IT468R – Management or administration fees paid to non-residents

NO: IT-468R DATE: December 29, 1989 SUBJECT: INCOME TAX ACT Management or administration fees paid to non-residents REFERENCE:PARAGRAPH 212(1)(A) (ALSO SECTION 67, SUBSECTIONS 69(2), 212(2) AND 212(4) AND PARAGRAPH 214(3)(A)) APPLICATION This bulletin replaces and cancels IT-468 dated February 2, 1981. Current revisions are designated by vertical lines. SUMMARY This bulletin deals with the tax treatment

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