Subsection 216.1(1)
Administrative Policy
27 July 2016 External T.I. 2015-0603271E5 - Subsection 216.1(1) and permanent establishment
A U.S.-resident actor provides acting services in Canada through an LLC or āSā corporation, which is subject to 23% withholding tax under s....
Locations of other summaries | Wordcount | |
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Tax Topics - Treaties - Income Tax Conventions - Article 16 | Art. 16 of US Treaty permits gross withholding taxation even if PE | 172 |
Tax Topics - Income Tax Act - Section 115 - Subsection 115(2.1) | prohibition against acting income being filed on a net basis in absence of timely s. 216.1 election | 105 |