What are the Canadian withholdings on payments to non-residents?

Any person, whether a resident of Canada or not, who pays a non-resident for services rendered in Canada has to withhold a portion of the gross payments and remit this amount to the Receiver General for Canada.

The withholdings are set at a base rate of 15%.

A further 9% must be withheld to the Quebec Minister of Revenue for services provided in Quebec.

Contact Jon Levy at jlevy@uhyvictor.com or (514) 282-1836 #275 for more information regarding this important change to the US Canada Tax Treaty.

Click here for information regarding withholding taxes for Americans providing services in Canada.

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