Withholding Relief for Nonresident Employees in Canada

Authors: Rhonda Rudick and Reuben Abitbol

Originally published in Tax Notes International, this article examines Canada’s 2015 federal budget amendments to allow qualifying nonresident employers to apply for an exemption on withholding obligations for remuneration paid to all qualifying nonresident employees.

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Disclosure Rules for Nominee Contracts Come into Force in Québec

Oct. 02, 2020 - Bill 42, An Act to give effect to fiscal measures announced in the Budget Speech delivered on 21 March 2019 and to various other measures was assented to on September 24, 2020, bringing into force the new rules respecting the disclosure of nominee contracts to Revenu Québec (RQ ). The...