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

  • 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.

This Webinar Includes:
  • 30 days to review the webinar recording
  • Print version of the presentation slides

Laura Gheorghiu, Gowling WLG (Canada) LLP, Montréal
Laura Gheorghiu is a tax lawyer with Gowling WLG. Her practice focuses on corporate taxation and cross-border transactions.
Laura's practice includes planning and implementing Canadian inbound and outbound investment structures, contract structuring, structuring domestic and multi-national private equity funds and corporate reorganizations.
Laura has been recognized as a Women in Tax Leader in 2017 and 2018 by the International Tax Review.
A frequent writer and speaker at the Canadian Tax Foundation (in particular, on subjects of international financing and the impact of bilateral tax treaties), she serves as an editor of the Taxation of Executive Compensation and Retirement Journal and is a co-author of the Taxation Chapter of the Business Guide to Environmental Law. She is also a member of the Canadian Tax Foundation Montréal Steering Committee.
Laura placed first in the LLM-Tax program at HEC Montréal and received a number of awards during her studies. Her master's thesis focused on Canada's thin capitalization regime. Laura also holds a Bachelor of Civil Law and a Bachelor of Common Law from McGill University and a Bachelor of Business Administration.

Malya Amghar, Gowling WLG (Canada) LLP, Montréal
Malya Amghar is an associate in Gowling WLG's Montréal office, practising in the national Tax Law Group.
She practises in all areas of tax law, including employer payroll obligations, tax litigation and commodity tax, but with a focus on mergers and acquisitions, cross-border transactions, foreign investments, structured financings, and corporate tax.
Malya advises national and international public and private corporations on reorganization and helps clients implement tax planning. In her tax practice, Malya also analyzes inbound and outbound tax issues and researches various tax-related matters as they arise.