Finley, "Non-Resident Directors' Fees May Be Subject to Withholding in Canada", Taxation of Executive Compensation and Retirement, October 1990, p. 348

RC has acknowledged that where a non-resident director participates in a meeting held by teleconference call, his fees are not income from duties...

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

Revenue Canada has conceded that the flat rate of 15% of gross may be applied to the fees of a non-resident director who attends meetings in...

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