As a payer, you have to withhold 15% from fees, commissions, or other amounts that you pay to non-resident individuals, partnerships, or corporations for services provided in Canada. Use a T4A-NR slip to report these payments.

If you are a payer who is party to the R105-S Simplified Waiver, you have to withhold 23% from the net income paid to certain non-residents who request a waiver based on their income and expenses. For more information go to Simplified Regulation 105 income tax waiver application for non-resident artists and athletes.

For more information about your Canadian withholding obligations, see Information Circular IC75-6R, Required Withholding from Amounts Paid to Non-Residents Providing Services in Canada.

Related topics

• Applying for a waiver or a reduction of withholding