IC 75-6R "Required Withholding from Amounts Paid to Non-Resident Persons Performing Services in Canada"

Director's fees received by a non-resident person in respect of services rendered in Canada are included in "salary or wages".

Where an individual is present in Canada for a period not exceeding 60 days and is not entering Canada on a recurring basis, the individual will...

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Where an individual is present in Canada for a period not exceeding 60 days and is not entering Canada on a recurring basis, RC will not consider...

The text of this content is paywalled except for the first five days of each month. Subscribe or log in for unrestricted access.