Our handy map assists you in determining whether you need to withhold taxes on payments made to non-residents. Most payments for fees, commission and other such services made to a non-resident by a Canadian requires taxes be withheld and paid to the Canada Revenue Agency. In addition, employment arrangements with non-residents may fall under regulation 102 which also have withholding tax requirements.

More information on withholding taxes

More information on Reg 105 specifically

More information on Reg 102 specifically

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