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.

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