Please note that the following document, although believed to be correct at the time of issue, may not represent the current position of the CRA.
Prenez note que ce document, bien qu'exact au moment émis, peut ne pas représenter la position actuelle de l'ARC.
Please note that the following document, although believed to be correct at the time of issue, may not represent the current position of the Department.
Prenez note que ce document, bien qu'exact au moment émis, peut ne pas représenter la position actuelle du ministère.
Calgary TSO Round Table - AICA
Q. 16 Non-Resident Withholding Tax as an Expense
Comments
You may wish to consider mentioning the following in the "Note for Presenter":
(i) The answer would also apply to withholding under section 102 of the Regulations on remuneration paid to a non-resident for services rendered in Canada.
(ii) The answer would also apply to interest and penalties payable on the subsection 227(8.4) liability. A payer who does not comply with the requirements of subsection 153(1) is liable to a penalty under subsection 227(8) and is required to pay interest on that amount under subsection 227(8.3) of the Act. The Minister may make an assessment of the payer for the section 153 liability, the penalties and the interest under subsection 227(10) of the Act.
Prepared by J.Stalker
May 10, 1996
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© Her Majesty the Queen in Right of Canada, 1996
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© Sa Majesté la Reine du Chef du Canada, 1996
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