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Income Tax Regulations

Version of section 105 from 2004-08-31 to 2009-11-18:

  •  (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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