Cynthia Morin, Suhaylah Sequeira, "Withholding Tax Obligations: Proposed Amendments to Subsections 212(13.1) and 212(13.2)", International Tax Highlights, Vol. 1, No. 2 November 2022, p. 2

Summary Under
Tax Topics - Income Tax Act - Section 212 - Subsection 212(13.1) - Paragraph 212(13.1)(a)

August 9, 2022 amendment to s. 212(13.1)(a)

  • The August 9, 2022 proposals would amend s. 212(13.1)(a) to deem a partnership to be a person...

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Summary Under
Tax Topics - Income Tax Act - Section 212 - Subsection 212(13.2)

Current s. 212(13.2) rule

  • The existing s. 212(13.2) rule applies Part XIII tax to a payment made by a non-resident person to another non-resident...

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