Waivers of withholding tax

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.

Topics about Waivers of withholding tax

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