How do employees Recover Amounts withheld under Regulation 102?
Regulation 102 withholding does not represent a final tax of the non-resident employee; rather, it’s an instalment against the taxes that they might ultimately need to pay.
Non-resident employees are normally required to file a Canadian income tax return to calculate their tax liability or to obtain a refund. The ultimate tax liability will be determined after the assessment of the non-resident’s Canadian income tax return.
Non-resident income tax returns should be sent to:
International Tax Services Office
2204 Walkley Road
Ottawa ON K1A 1A8