Income Tax Regulations
105 (1) Every person paying to a non-resident person a fee, commission or other amount in respect of services rendered in Canada, of any nature whatever, shall deduct or withhold 15 per cent of such payment.
(2) Subsection (1) does not apply to a payment described in the definition remuneration in subsection 100(1).
- [NOTE: Application provisions are not included in the consolidated text
- see relevant amending Acts and regulations.]
- SOR/94-686, s. 49(F)
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