Waivers of withholding tax
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Waivers of withholding tax
Help improve the Regulation 105 waivers process
The CRA is seeking feedback from those involved or affected by Regulation 105 to help improve the waiver process. For details on how to provide input, visit: Share your thoughts: Income Tax Regulation 105 Waiver Process.
If you are a non-resident providing self-employment or employment services, you may be able to request a waiver or reduction of the normal withholding.
There may be no need for you to apply for and receive a waiver of withholding from the CRA if your employer has been certified as a qualifying non-resident employer and you are a qualifying non-resident employee.
As soon as you become aware that you will be working in Canada you should confirm if your employer is a qualifying non-resident employer and if you are required to apply for and obtain a waiver of withholding. For more information, see Non-resident employer certification.
If you are required to apply for a waiver of withholding, these topics will be of assistance to you.
Topics
- Requirements
Liabilities, tax returns, individual versus corporation.
- How to apply
How, when, and where.
- Regulation 102
Information for U.S. residents, guidelines, and examples.
- Regulation 105 guidelines for behind-the-scenes personnel
Guidelines, criteria, and examples.
- Simplified Regulation 105 income tax waiver application for non-resident artist and athletes New
A simplified process, what, who, how, the payer's role, 2019 expense amounts.
Forms and publications
Page details
- Date modified:
- 2025-06-30