Deducting income tax

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.

For more information about your Canadian withholding obligations, see Information Circular IC75-6R2, Required Withholding from Amounts Paid to Non-Residents Providing Services in Canada.

Related topics

• Applying for a waiver or a reduction of withholding

Date modified:

2016-12-15