TEI Comments on Proposed Canadian Legislation Effecting Reporting of Qualified Non-Resident Employees

On October 12, 2015, TEI submitted a letter to the Canadian Department of Finance suggesting further legislative changes surrounding Regulation 102 in the form of (1) allowing self-certification as to “qualifying non-resident employer” status and (2) eliminating the $10,000 threshold for T4 reporting requirements. The proposed legislation would require employers to obtain advance certification from the CRA before being considered a “qualifying non-resident employer” as well as reporting on form T4 of all “qualifying non-resident employees” who make more than $10,000. This supplements TEI's submission to the Canadian Department of Finance of June 12, 2015.

TEI's Canadian Income Tax Committee prepared these comments. Grant Lee chairs the Committee, and TEI Tax Counsel John Schoenecker coordinated the preparation of TEI's comments.

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