000 02089nam  2200313za 4500
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008160804s2005    onc    #o    f000 0 eng d
040 |aCaOODSP|beng
043 |an-cn---
0861 |aRv48-3/75-6R2-2005E-PDF
1102 |aCanada Revenue Agency.
24510|aRequired withholding from amounts paid to non-residents providing services in Canada |h[electronic resource].
260 |a[Ottawa] : |bCanada Revenue Agency, |c2005.
300 |a15 p.
4901 |aIncome tax information circular ; |v75-6R2
500 |a"Date: February 23, 2005."
500 |a"This version is only available electronically."
500 |a"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."
500 |aIssued also in French under title: Retenue d’impôt obligatoire sur les montants versés à des non-résidents pour des services rendus au Canada.
5200 |aThis 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.
69207|2gccst|aTaxation
69207|2gccst|aIncome tax
69207|2gccst|aTaxation regulations
77508|tRetenue d'impôt obligatoire sur les montants versés à des non-résidents pour des services rendus au Canada |w(CaOODSP)9.822007
830#0|aIncome tax information circular ;|v75-6R2|w(CaOODSP)9.821798
85640|qPDF|s128 KB|uhttps://publications.gc.ca/collections/collection_2016/arc-cra/Rv48-3-75-6R2-2005-eng.pdf