TERMIUM Plus®

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TAX WITHHOLDING REQUIREMENT [1 record]

Record 1 2015-08-26

English

Subject field(s)
  • Taxation
CONT

Economic Action Plan 2015 proposes to provide an exception to an income tax withholding requirement for qualifying non-resident employers in respect of payments made to non-resident qualifying employees who have an exemption from Canadian income tax because of a tax treaty.

French

Domaine(s)
  • Fiscalité
CONT

Le Plan d’action économique de 2015 propose d’accorder une exception à une exigence en matière de retenues d’impôt aux employeurs non-résidents admissibles relativement aux paiements versés aux employés non-résidents admissibles qui bénéficient d’une exemption au titre de l'impôt canadien sur le revenu en raison d’une convention fiscale.

Spanish

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