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If you pay a retiring allowance to a non-resident of Canada, withhold 25% of the retiring allowance (the withholding rate may vary depending on the applicable tax convention or agreement). ...

Obligations paid in the year incurred and possible accrued liabilities include: convention expenses (subsection 20(10) of the ITA); landscaping of grounds (paragraph 20(1)(aa)); investment counsel fees (paragraph 20(1)(bb)); representation expenses (paragraph 20(1)(cc)); investigation of site (paragraph 20(1)(dd)); and utilities service connection (paragraph 20(1)(ee)). ...

Obligations paid in the year incurred and possible accrued liabilities include: convention expenses (subsection 20(10) of the ITA); landscaping of grounds (paragraph 20(1)(aa)); investment counsel fees (paragraph 20(1)(bb)); representation expenses (paragraph 20(1)(cc)); investigation of site (paragraph 20(1)(dd)); and utilities service connection (paragraph 20(1)(ee)). ...