Topics

• Legislative and administrative framework
  

  Tax liabilities and the tax that payers must withhold on payments to non-resident persons.

• Waiver of withholding tax
  

  Waivers of the normal withholding tax on income received for services rendered in Canada.

• Identification numbers for waiver application forms
  
• Income tax returns
  

  Non-resident individuals, corporations and the Canadian tax returns.

• Centres of Expertise - Film industry
  

  How to contact us.

• Non-resident employer certification
  

  Guidelines for an application requesting certification as a qualifying non-resident employer.