Notable International Tax Measures Canadian Federal Budget
2015
Yesterday afternoon, the Canadian government tabled the 2015
Canadian Federal Budget. This publication is intended to provide
our busy international clients and friends with a high level
overview of international tax measures announced in the Budget that
may be of interest.
Withholding Relief for Non-Resident Employers and
Employees
To take effect next year (if the measure is enacted), Budget
2015 proposes an exemption from certain withholding requirements on
payments from "qualifying non-resident employers" to
"qualifying non-resident employees" in respect of
employment income earned in Canada. At a high-level, this means
that non-Canadian resident employers that are resident in a country
with which Canada has a tax treaty will not have to make
withholdings on account of Canadian income tax on payments made to
a non-resident employee in respect employment services performed in
Canada if the
