00000nam 2200000za 4500 9.821984 CaOODSP 20221107143605 cr ||||||||||| 160804s2005 onc #o f000 0 eng d CaOODSP eng n-cn--- Rv48-3/75-6R2-2005E-PDF Canada Revenue Agency. Required withholding from amounts paid to non-residents providing services in Canada [electronic resource]. [Ottawa] : Canada Revenue Agency, 2005. 15 p. Income tax information circular ; 75-6R2 "Date: February 23, 2005." "This version is only available electronically." "This information circular cancels and replaces Information Circular 75-6R, Required Withholding From Amounts Paid To Non-residents Performing Services In Canada, dated January 15, 1988." Issued also in French under title: Retenue d’impôt obligatoire sur les montants versés à des non-résidents pour des services rendus au Canada. This information circular provides information about Canadian income tax obligations and the policies and procedures of the CRA for: 1) Payments for services provided in Canada by non-residents, other than those paid in respect of an office or employment, and 2) Remuneration paid to a non-resident officer or employee in respect of an office or employment services provided in Canada. This information circular includes the CRA’s administrative policies and procedures for processing waivers or reductions of withholding amounts in relation to both types of income. gccst Taxation gccst Income tax gccst Taxation regulations Retenue d'impôt obligatoire sur les montants versés à des non-résidents pour des services rendus au Canada (CaOODSP)9.822007 Income tax information circular ; 75-6R2 (CaOODSP)9.821798 PDF 128 KB https://publications.gc.ca/collections/collection_2016/arc-cra/Rv48-3-75-6R2-2005-eng.pdf