Rendering services in Canada

Help improve the Regulation 105 waivers process

The CRA is seeking feedback from those involved or affected by Regulation 105 to help improve the waiver process. For details on how to provide input, visit: Share your thoughts: Income Tax Regulation 105 Waiver Process.

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.

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