Rendering services in Canada
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
- 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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