6.5 Non residents with income from the jurisdiction

Commentary

6.5.1 Waiver of withholding tax

Canada
Canada | Commentary

6.5.1 Waiver of withholding tax

Canada | Commentary

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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