Required withholding from amounts paid to non-residents providing services in Canada . : Rv48-3/75-6R2-2005E-PDF
This information circular provides information about Canadian income tax obligations and the policies and procedures of the CRA for: 1) Payments for services provided in Canada by non-residents, other than those paid in respect of an office or employment, and 2) Remuneration paid to a non-resident officer or employee in respect of an office or employment services provided in Canada. This information circular includes the CRA’s administrative policies and procedures for processing waivers or reductions of withholding amounts in relation to both types of income.
Lien permanent pour cette publication :
publications.gc.ca/pub?id=9.821984&sl=1
| Ministère/Organisme | Canada Revenue Agency. |
|---|---|
| Titre | Required withholding from amounts paid to non-residents providing services in Canada . |
| Titre de la série | Income tax information circular ; 75-6R2 |
| Type de publication | Série - Voir l'enregistrement principal |
| Langue | [Anglais] |
| Autres langues publiées | [Français] |
| Format | Électronique |
| Document électronique | |
| Note(s) | "Date: February 23, 2005." "This version is only available electronically." "This information circular cancels and replaces Information Circular 75-6R, Required Withholding From Amounts Paid To Non-residents Performing Services In Canada, dated January 15, 1988." Issued also in French under title: Retenue d’impôt obligatoire sur les montants versés à des non-résidents pour des services rendus au Canada. |
| Information sur la publication | [Ottawa] : Canada Revenue Agency, 2005. |
| Description | 15 p. |
| Numéro de catalogue |
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| Descripteurs | Taxation Income tax Taxation regulations |