Regulation 102

Administrative Policy

2015 Ruling 2014-0542411R3 - Carrying on business in Canada and PE

Many of the risks and financial benefits of two large Canadian construction “Projects” will be those of a non-resident company (“ForCo”)...

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Locations of other summaries Wordcount
Tax Topics - Treaties - Income Tax Conventions - Article 5 PE in Canada of ForCo avoided through seconding employees to its Cdn sister and meeting in Canada up to 90 days annually only offsite 533
Tax Topics - Income Tax Act - Section 5 - Subsection 5(1) seconded employees respected as employees notwithstanding their payroll is paid by (and reimbursed to) ForCo 59
Tax Topics - Income Tax Act - Section 247 - New - Subsection 247(2) no mark-up on cross-border payroll reimbursement represented to accord with s. 247 107

Subsection 102(1)

Administrative Policy

9 July 2020 Internal T.I. 2020-0854701I7 - Withholdings from CERB/CSB payments

In explaining why the source deduction requirements (including graduated rates) under Reg. 102(1) would apply to Canada emergency response benefit...

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Locations of other summaries Wordcount
Tax Topics - Income Tax Regulations - Regulation 100 - Subsection 100(4) there is a deemed establishment of a deemed employer of a deemed employee where s. 56(1)(r) government assistance is paid 185
Tax Topics - Income Tax Act - Section 56 - Subsection 56(1) - Paragraph 56(1)(r) CERB and CESB payments are government assistance 58

27 November 2017 External T.I. 2017-0731441E5 - Interchange Canada and Business Number

Under the proposed Interchange Agreement with a non-resident corporation (“NRCo”) and a non-resident employee of NRCo, the employee will...

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Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 150 - Subsection 150(1) - Paragraph 150(1)(a) a non-resident corporation is carrying on business in Canada by virtue of being the legal employer of an employee seconded to Canada 179
Tax Topics - Income Tax Act - Section 2 - Subsection 2(3) - Paragraph 2(3)(b) NR corp carrying on business in Canada by virtue of being reimbursed for payroll costs of seconded employee 141
Tax Topics - Income Tax Regulations - Regulation 105 - Subsection 105(1) salary reimbursement payments made to seconding NR employer subject to withholding 121

4 February 2016 Internal T.I. 2015-0620821I7 F - Withholding of income tax at source

What is meant by “reports to work” in Reg. 102(1). CRA responded (TI translation):

Generally, a place of work is not an establishment of an...

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16 June 2014 External T.I. 2013-0515431E5 - International traffic and airline enterprise

During peak season, Canco, which transports passengers to destinations inside and outside Canada, is supplied planes and non-resident pilots and...

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Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 115 - Subsection 115(1) - Paragraph 115(1)(a) - Subparagraph 115(1)(a)(i) application of Sutcliffe/Price allocation approach were s. 115(3) not applicable 150
Tax Topics - Income Tax Act - Section 115 - Subsection 115(4) non-resident's provision of crew and aircraft to Canadian airline 150
Tax Topics - Income Tax Act - Section 248 - Subsection 248(1) - International Traffic non-resident's provision of crew and aircraft to Canadian airline 109
Tax Topics - Income Tax Act - Section 81 - Subsection 81(1) - Paragraph 81(1)(c) non-resident's provision of crew and aircraft to Canadian airline 109
Tax Topics - Treaties - Income Tax Conventions - Article 15 U.K company's provision of crew to Canadian airline/Reg. 102 withholding or waiver notwithstanding Treaty exemption 291

22 March 2012 Internal T.I. 2012-0436311I7 - payroll withholdings by non-resident employer

Respecting a query as to whether 2010-0338561I7 applied to an employer who does not directly or indirectly do business in Canada, the Directorate...

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7 December 1999 1999-0007810 - Application of subsection 17(2)

Although directors fees are salaries and wages for tax purposes and, therefore, are subject to Article XV of the Canada-U.S. Convention rather...

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IC75-6R2 "Required Withholding from Amounts Paid to Non-Resident Persons Performing Services in Canada"

Articles

Anu Nijhawan, "Source Withholdings: Non Resident Employees 'Visiting' Canada", Taxation of Executive Compensation and Retirement, Vol. 15, No. 9, May 2004, p. 412.

Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 153 - Subsection 153(1.1) 0

Forms

R102-J "Regulation 102 Treaty Based Waiver Application - Joint Employer/Employee"

Use this form if you are a non-resident employee seeking...

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