Doing Business in Canada: An Update on Cross-Border Corporate and Personal Tax Compliance

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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:

  • CRA’s current assessing practice on employer withholding obligations under Regulation 102 and 105
  • The process for filing of Regulation 102 and 105 waivers
  • Practical experience in the services PE rules area