Regulation 104

Subsection 104(2)

Administrative Policy

9 March 2017 External T.I. 2016-0677351E5 - Withholding on remuneration paid to a non-resident

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Tax Topics - Income Tax Regulations - Regulation 200 - Subsection 200(1) Reg. 104(2) exemption does not apply for T4 reporting purposes, subject to $500 exclusion 156

17 June 2008 Internal T.I. 2008-0276721I7 - Withholding requirements for non-resident employee

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Tax Topics - Income Tax Regulations - Regulation 200 - Subsection 200(1) Canadian college with non-Treaty country "business" campus 93

7 December 2012 External T.I. 2012-0440411E5 F - Performing services in Canada

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"Non-Residents Performing Services in Canada - An Update on Withholding Tax and Permanent Establishment Issues, Toronto Centre CRA and Professionals Consultation Group Breakfast Seminar, June 15, 2005, Q.3 - Director's Fees"

Articles

Ron Choudhury, "An Overlooked Solution for Non-resident Employers", Taxation of Executive Compensation and Retirement (Federated Press), Vol. 24 No. 7, September 2015, p. 1643.

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