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.
Topics about Waivers of withholding tax
- Requirements
Liabilities, tax returns, individual versus corporation.
- How to apply
How, when, and where.
- Regulation 102
Information for U.S. residents, guidelines, and examples.
- Regulation 105
Guidelines, criteria, and examples.
- Simplified Regulation 105 income tax waiver application for non-resident artist and athletes New
A simplified process, what, who, how, the payer's role, 2019 expense amounts.
Forms and publications
Page details
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