TEI Responds to Proposed Amendments to Canadian Nonresident Withholding Rules

On June 12, 2015, TEI submitted comments on the Canadian Government's proposals to provide targeted relief from the withholding and remittance requirements that otherwise apply to non-resident employers of non-resident employees who perform work in Canada. TEI expressed appreciation for the Government's interest in reducing red tape and excessive administrative and tax compliance burdens for businesses, but noted several areas where the proposals fall short. TEI offered recommendations for further reducing burdens on business taxpayers while, at the same time, ensuring that the Canada Revenue Agency is able to efficiently and effectively administer Canada's withholding tax regime.

TEI's comments were prepared under the aegis of its Canadian Income Tax Committee, whose chair is Grant Lee of HSBC. Patrick Evans, TEI's Chief Tax Counsel, assisted with the comments.

Download the submission.