10.2 The obligation to withhold tax
A – Is the employer non resident in Canada?
|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?
|Withholding of income tax must apply ||The employee may be able to obtain 'waiver of withholding' for income tax (see 6.5.1)|
To continue reading
View the latest version of this document, as well as thousands of others like it, sign in to TolleyLibrary or register for a free trial