Topics

• Directors' fees paid to non-residents of Canada
  Reporting requirements and tax withholding information
• Tax treatment of non-residents who perform services in Canada
  Information about withholding, remitting, and reporting responsibilities
• Simplified Regulation 105 income tax waiver application for non-resident artist and athletes
  To reduce the time and paperwork involved, the Canada Revenue Agency (CRA) has introduced a simplified process for non-resident artists and athletes that will allow for the waiver of regulation 105 withholding tax with no advanced approval from the CRA.
• Guidelines for treaty-based waivers involving Regulation 105 withholding
  Guidelines for an application requesting relief based on the absence of a fixed base or a permanent establishment in Canada
• Regulation 105 waiver application
  Application to apply for a reduced amount of tax withholding from amounts paid to you for services rendered in Canada
• How to complete form R105, Regulation 105 Waiver Application
  Information for completing the R105 form
• Treaty-based waivers involving Regulation 102 withholding
  Guidelines for an application requesting relief based on a treaty provision
• Withholding for non-resident employers
  Budget 2015 proposes to remove the requirement to withhold tax on salary, wages and other remuneration (employment income). Questions and Answers
• Non-resident employer certification
  Guidelines for an application requesting certification as a qualifying non-resident employer
• Non-residents rendering services in Canada
  General information on withholding and reporting requirements for rendering services in Canada
• Regulation 805.1 Payee Certificate
  Guidelines for an application requesting relief from Part XIII withholding tax based on the presence of a permanent establishment in Canada.
• Tax Treaty relief for cross-border pension contributions
  Guidelines for taxpayers requesting relief for cross-border pension contributions
• Non-resident employees residing in a treaty country attending conferences in Canada
  Information for non-resident employees attending a conference in Canada
• Where to send waiver application
  Instructions on where to send completed waiver applications
• Identification numbers for waiver application forms
  Information for obtaining a tax identification number when completing a waiver application