Administrative Policy
23 July 1992 Memorandum 922191 (April 1993 Access Letter, p. 128, ¶C5-188)
Where both an employer and Agriculture Canada were paying a portion of a rent differential allowance to an employee, each would be considered an...
Articles
Li, "Withholding Tax on Domestic Interest and Dividends", 1995 Canadian Tax Journal, Vol. 43, No. 3, p. 553.
Finley, "Non-Resident Directors' Fees May Be Subject to Withholding in Canada", Taxation of Executive Compensation and Retirement, October 1990, p. 348
Revenue Canada has conceded that the flat rate of 15% of gross may be applied to the fees of a non-resident director who attends meetings in...