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ARTICLE · 01 OCTOBER 2015

Clarification On Changes For Non-Resident Employees Working In Canada

Grant Thornton
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As discussed in our April 2015 article Welcome changes for non-resident employees working in Canada, the 2015 federal budget proposed changes to alleviate the administrative burden relating to withholding tax regulations on non-resident employees working in Canada.

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Stephanie Fennell-Brown
Stephanie Fennell-Brown
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As discussed in our April 2015 article Welcome changes for non-resident employees working in Canada, the 2015 federal budget proposed changes to alleviate the administrative burden relating to withholding tax regulations on non-resident employees working in Canada. On July 31, 2015, the Department of Finance released draft legislation that provides more clarification and guidance on some of these changes, but still leaves other questions unanswered.

The following summarizes the issues that have been clarified by this recent release.

Qualifying non-resident employers and employees

Clarification is provided on the changes to Regulation 102 withholding requirements for payments by qualifying non-resident employers to qualifying non-resident employees.

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