10.2 The obligation to withhold tax
A – Is the employer non resident in Canada?
| Yes | No |
The employer may be able to obtain a non resident employer certification' to avoid withholding of income tax (see 5.3.1)
There may be withholding of social security see D below | Go To B |
B – Is the employee resident in Canada?
| Yes | No |
| Withholding of income tax must apply | The employee may be able to obtain 'waiver of withholding' for income tax (see 6.5.1) |
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