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

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