Payroll obligations exist for an employee's assignment to Canada. Foreign employers must register as employers and complete withholding of the applicable source deductions (see 5.3).
Remittances of the withheld amount from an employer who does not have a Canadian bank account can be done through wire transfer (see 1.3.3).
However, domestic rules allow non-resident employers to apply for a waiver of withholding obligation if certain conditions are met, see 5.3.1. Even if those conditions are not met, there may be an opportunity for a non-resident employee to apply for a waiver of withholding tax, see 6.5.1.
Employees who are likely to receive tax treaty relief or be subject to foreign tax credit for Canadian taxes may also ask
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Web page updated on 17 Mar 2025 15:24