Waivers of withholding tax

COVID-19: Processing delays for international waivers

We are continuing to process international waivers. During the COVID-19 pandemic, processing times may be longer than usual.
As a result of restrictions in mail operations, we may not be able to access any submissions that were sent by mail on or after March 12, 2020.

If you are a non-resident providing self-employment or employment services, you may be able to request a waiver or reduction of the normal withholding.

There may be no need for you to apply for and receive a waiver of withholding from the CRA if your employer has been certified as a qualifying non-resident employer and you are a qualifying non-resident employee.

As soon as you become aware that you will be working in Canada you should confirm if your employer is a qualifying non-resident employer and if you are required to apply for and obtain a waiver of withholding. For more information, see Non-resident employer certification.       

If you are required to apply for a waiver of withholding, these topics will be of assistance to you.

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