Tax compliance for non-residents performing services in Canada continues to evolve. The Canada Revenue Agency (CRA) recently updated their process for Regulation 102 personal tax withholding waiver applications, including the issuance of a new form applicable to certain treaty-based relief situations.
In addition, the expanded permanent establishment (PE) rules introduced with the Fifth Protocol to the Canada-US Income Tax Treaty have been in place for about a year now, allowing for some practical experience to surface. Companies with employees travelling to Canada should be mindful of the current state of cross-border tax compliance in order to effectively manage their business.
PwC’s Human Resource Services practice invites you to join us for a 60-minute webcast to update you on the current compliance landscapes, including: