Rendering services in Canada
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. With possible delays in mail operations, it is recommended that all requests be submitted through My Account, My Business Account or Represent a Client, or sent by fax to 1-833-329-1160 (Canada and U.S.) or 418-566-0323 (outside Canada and U.S.).
Every payer, including a non-resident payer, who makes a payment of fees, commissions, or other amounts paid or allocated to a non-resident person in respect of services provided in Canada must withhold and remit an amount in accordance with the requirements under the Canadian Income Tax Act.
Topics about Rendering services in Canada
- Directors' fees paid to non-residents of Canada
Reporting requirements and tax withholding information - Tax treatment of non-residents who perform services in Canada
Information about withholding, remitting, and reporting responsibilities - Simplified Regulation 105 income tax waiver application for non-resident artist and athletes
To reduce the time and paperwork involved, the Canada Revenue Agency (CRA) has introduced a simplified process for non-resident artists and athletes that will allow for the waiver of regulation 105 withholding tax with no advanced approval from the CRA. - Guidelines for treaty-based waivers involving Regulation 105 withholding
Guidelines for an application requesting relief based on the absence of a fixed base or a permanent establishment in Canada - Regulation 105 waiver application
Application to apply for a reduced amount of tax withholding from amounts paid to you for services rendered in Canada - How to complete form R105, Regulation 105 Waiver Application
Information for completing the R105 form - Treaty-based waivers involving Regulation 102 withholding
Guidelines for an application requesting relief based on a treaty provision - Withholding for non-resident employers
Budget 2015 proposes to remove the requirement to withhold tax on salary, wages and other remuneration (employment income). Questions and Answers - Non-resident employer certification
Guidelines for an application requesting certification as a qualifying non-resident employer - Non-residents rendering services in Canada
General information on withholding and reporting requirements for rendering services in Canada - Regulation 805.1 Payee Certificate
Guidelines for an application requesting relief from Part XIII withholding tax based on the presence of a permanent establishment in Canada. - Tax Treaty relief for cross-border pension contributions
Guidelines for taxpayers requesting relief for cross-border pension contributions - Non-resident employees residing in a treaty country attending conferences in Canada
Information for non-resident employees attending a conference in Canada - Where to send waiver application
Instructions on where to send completed waiver applications - Identification numbers for waiver application forms
Information for obtaining a tax identification number when completing a waiver application
Forms and publications
- IC75-6, Required Withholding From Amounts Paid to Non-Residents Providing Services in Canada
- IT468, Management or administration fees paid to non-residents
- T4001, Employers' Guide - Payroll Deductions and Remittances
- T4061, NR4 - Non-Resident Tax Withholding, Remitting, and Reporting
- RC4445, T4A-NR - Payments to Non-Residents for Services Provided in Canada
- RC473, Application for Non-Resident Employer Certification
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