本文发表在 rolia.net 枫下论坛ITR 105
(1) [Withholding rate re services] — Every person paying to a non-resident person a fee, commission or other amount in respect of services rendered in Canada, of any nature whatever, shall deduct or withhold 15 per cent of such payment.
(2) [Exception] — Subsection (1) does not apply to a payment
(a) described in the definition "remuneration" in subsection 100(1);
(b) made to a registered non-resident insurer (within the meaning assigned by section 804); or
(c) made to an authorized foreign bank in respect of its Canadian banking business.
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Non-residents rendering services in Canada (other than in the course of regular and continuous employment):
- The payer must withhold 15% of the gross amount of the payment; and
-Non-residents may have to file a Canadian income tax return to report the gross income and net income (gross income minus expenses).
This generally applies to lecturers, consultants, entertainers, artists and athletes更多精彩文章及讨论，请光临枫下论坛 rolia.net
(1) [Withholding rate re services] — Every person paying to a non-resident person a fee, commission or other amount in respect of services rendered in Canada, of any nature whatever, shall deduct or withhold 15 per cent of such payment.
(2) [Exception] — Subsection (1) does not apply to a payment
(a) described in the definition "remuneration" in subsection 100(1);
(b) made to a registered non-resident insurer (within the meaning assigned by section 804); or
(c) made to an authorized foreign bank in respect of its Canadian banking business.
===============================================================================
Non-residents rendering services in Canada (other than in the course of regular and continuous employment):
- The payer must withhold 15% of the gross amount of the payment; and
-Non-residents may have to file a Canadian income tax return to report the gross income and net income (gross income minus expenses).
This generally applies to lecturers, consultants, entertainers, artists and athletes更多精彩文章及讨论，请光临枫下论坛 rolia.net