The A-Z’s of Non-Resident Withholding Tax (Part XIII): Everything You Need to Know - WEBINAR ON DEMAND

$139.00
In stock
SKU#
WNRE19-66J7

Whenever payment is made to non-residents for services supplied in Canada, or for things like intangibles, dividends, interest – Part XIII withholding tax needs to be considered.

Whenever payment is made to non-residents for services supplied in Canada, or for things like intangibles, dividends, interest – Part XIII withholding tax needs to be considered.

 

Join Laura Gheorghiu and Malya Amghar of Gowling WLG for a comprehensive webinar covering the application of Part XIII tax to payments made to non-residents. The webinar will review the type of payment recipients to which withholding tax may apply, the types of payments that it applies to, and how the tax is to be administered.  Some other practical examples and considerations will also be discussed.

 

More specifically, this webinar will cover:

 

  • Scope of Part XIII
    • Payor: “a person resident in Canada”
    • Taxpayer: “a non-resident person”
    • Meaning of “pays or credits”

 

  • Income subject to Part XIII
    • Management fees
    • Interest
    • Dividends
    • Rents
    • Royalties
    • Restrictive Covenants
    • Rental of Immovables / Real Property

 

  • Back-to-back loans, royalties and dividends

 

  • Compliance
    • Overview liability of NR and Canadian Payor
    • Liability of the Canadian Payor
    • Compliance by the Canadian Payor
    • Gross-up Clause
    • Compliance by the NR
    • Refund of Part XIII

Target Audience

This webinar series will be of most interest to accountants, tax professionals, lawyers, and financial planners, as well as to those working in industry who either have non-residents in their corporate structures or otherwise make payments to non-residents(eg. suppliers or customers).

Professional Development Credits

CCH Canadian professional development programs are designed to meet the continuing education requirements of a variety of professional associations. These requirements do vary by association and region. Please consult your provincial association to ensure this webinar meets the continuing professional development standards for your specific situation.

More Information
Format Webinar on demand
Allow Standing Orders No