Understanding Regulation 105: Withholding Tax Requirements for Non-Resident Corporations in Canada
According to Regulation 105 of the Income Tax Regulations if you’re a corporation based outside of Canada and doing business within Canada you might be charged ITR105 withholding tax on your invoices. This blog explores the implications Regulation 105 entails and how a waiver can be obtained for withholding tax. Before we go any further, …