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.
Withholding tax waiver guidelines for behind-the-scenes (BTS) personnel in the film and television industry.
Guidelines for the withholding tax and waiver provisions that may apply in respect of services provided in Canada by non resident persons with respect to Regulation 105 BTS Waiver Guidelines.
Topics about Regulation 105
Purpose, who it does and does not apply to.
Treaty based waivers, when they will be granted, items for consideration, the period, repetitive services.
Regulation 105 Waivers.
- Simplified Regulation 105 income tax waiver application for non-resident artist and athletes
A simplified process, what, who, how, the payer's role, 2019 expense amounts.
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