Important notice

Effective January 1, 2017, the policy on non-resident employees residing in a treaty country who attend a conference in Canada has ended. Non-resident employers who pay salary, wages and other remuneration to non-resident employees who provide services in Canada may be able to make these payments without having to withhold and remit tax to the CRA after being certified as a qualifying non-resident employer. For more information, go to non-resident employer certification. Form R102-R will still be available for non-resident employees asking for a waiver of amounts to withhold.