Commentary

10.2 The obligation to withhold tax

Canada
Canada | Commentary

10.2 The obligation to withhold tax

Canada | Commentary

10.2     The obligation to withhold tax

A – Is the employer non resident in Canada?

YesNo
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?

YesNo
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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