6.5 Non residents with income from the jurisdiction
For detailed discussion of tax residence in Canada see Tolley's Global Mobility: Personal Taxes CA1.2.
Non residents individuals working in Canada can apply for a waiver of withholding tax, see 6.5.1. For those in working in Québec see 6.5.2.
Outbound employees who may be entitled to foreign tax credit relief can also apply for a letter of authority to reduce withholding, see 6.4.
6.5.1 Waiver of withholding tax
A waiver of withholding tax is prior agreement from the CRA or from Revenu Québec for assignments to Québec
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