Members of PricewaterhouseCoopers’ Canadian National Tax Services team have provided commentary on draft forms NR301, NR302 and NR303, which were released by Canada Revenue Agency (CRA) for public comment in June 2009. The forms are designed to help Canadian taxpayers determine the application of a reduced rate of withholding tax on payments made to non-residents of Canada in certain circumstances.
PwC's commentary focuses both on broad tax policy associated with the forms in general as well as making specific comments on each form. See our letter to the CRA below.
|Comments regarding draft Forms NR301, NR302 and NR303 (603 KB)
Download the full submission.