Subsection 104(2)
Administrative Policy
17 June 2008 Internal T.I. 2008-0276721I7 - Withholding requirements for non-resident employee
A Canadian-resident non-profit corporation which was a post-secondary educational institution (the "College") established a campus in a country...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Regulations - Regulation 200 - Subsection 200(1) | Canadian college with non-Treaty country "business" campus | 101 |
7 December 2012 External T.I. 2012-0440411E5 F - Performing services in Canada
A Quebec employer carries on an information systems business in Quebec using a server in Quebec and employs a non-resident programmer-analyst who...
"Non-Residents Performing Services in Canada - An Update on Withholding Tax and Permanent Establishment Issues, Toronto Centre CRA and Professionals Consultation Group Breakfast Seminar, June 15, 2005, Q.3 - Director's Fees"
Articles
Ron Choudhury, "An Overlooked Solution for Non-resident Employers", Taxation of Executive Compensation and Retirement (Federated Press), Vol. 24 No. 7, September 2015, p. 1643.
Allocation of payroll of non-resident employee performing in Canada (p. 1646)
[C]anadian payroll deductions will be required when a non-resident...