Non-Resident Withholding Tax. 20.1 If the Consultant is a non-resident of Canada as defined in Canadian income tax legislation, the City may withhold from all monies payable under this Agreement such amounts as set out in Canadian income tax legislation, unless a Canada Revenue Agency waiver has been provided to the City within the time limit required under the Canada Revenue Agency administrative guidelines as in effect from time to time and, in any event, prior to payment of an invoiced amount.
20.2 The City shall receive full credit under this Agreement for monies withheld as of and from the date of the withholding and no interest will be payable by the City on sums withheld and later paid directly to the Consultant.
20.3 The Consultant shall indemnify the City for any losses, damages or expenses incurred by the City as a result of the Consultant’s failure to properly disclose to the City its non-resident status, as defined in Canadian income tax legislation.
Non-Resident Withholding Tax. If the Consultant is, at any time during the term of this Agreement, a non-resident of Canada, within the meaning of the Income Tax Act of Canada as amended (the “Act”), then the City shall deduct from all monies payable under this Agreement and remit to Canada Customs and Revenue Agency (“CRA”) sums required to be withheld and remitted by the Act. The City shall receive full credit under this Agreement for monies withheld as of and from the date of the withholding. The City shall provide an information slip to the Consultant in accordance with the Act for the amount of non- residence tax withheld. Notwithstanding the foregoing, if the Consultant provides the City a non-resident tax exemption letter (the “Exemption Letter”) issued by CRA to the City’s satisfaction, then the City will not deduct and remit such non-resident tax except in accordance with the Exemption Letter.
Non-Resident Withholding Tax. (a) Before paying the Independent Certifier, the PA Parties shall determine if a non-resident withholding tax is applicable. If required, the PA Parties may withhold and remit the withholding tax to the relevant government authority. This remission is considered payment in accordance with Section 7 [Payment for Services] of this Agreement and the amount of the withholding tax remitted will constitute a payment to the Independent Certifier.
Non-Resident Withholding Tax. In compliance with the Canadian Income Tax Act, WAA is required to withhold 15%, or such other percentage as may be specified by Canada Revenue Agency, from all payments made to non- residents for services provided in Canada. Annually, WAA will issue an NR4 tax receipt to non- residents for use in filing their Canadian Income Tax Return for refund of the applicable tax withheld or as foreign tax credit under their country’s income tax provisions. In order to facilitate this requirement it will be necessary for invoices to be allocated to reflect the portion of work that is completed in Canada and the portion of work that is completed outside of Canada. Should invoices not reflect this allocation, withholding tax will be calculated on the total value of the invoice presented for payment.
Non-Resident Withholding Tax. If the Consultant is a non-resident of Canada as defined in Canadian income tax legislation, the City may withhold from all monies payable under this Agreement such amounts as set out in Canadian income tax legislation, unless a Canada Revenue Agency waiver has been provided to the City within the time limits required under the Canada Revenue Agency administrative guidelines as in effect from time to time and, in any event, prior to payment of an invoiced amount.
Non-Resident Withholding Tax. (a) Before paying the IPDC, the IA Parties shall determine if a non-resident withholding tax is applicable. If required, the IA Parties shall withhold and remit the withholding tax to the relevant government authority. This remission is considered payment in accordance with this Section 7 [Payment for Services] of this Agreement and the amount of the withholding tax remitted will constitute a payment to the IPDC.
Non-Resident Withholding Tax. 16.1 Tenderers are advised that, if the Contractor is not a resident of Canada, federal tax legislation may require that a certain percentage of any Contract Price otherwise payable to the Contractor be withheld by the City and remitted to the Receiver-General for Canada. The percentage required to be withheld and remitted varies depending on, among other things, the country of residence, the provisions of any applicable tax treaties and the nature of the payment. Non-resident Tenderers may contact the Vancouver office of the Canada Revenue Agency for further details. Under any Contract, any and all money so withheld and remitted shall be treated as a payment to the Contractor against the Contract Price.
Non-Resident Withholding Tax. 19.1 Halton Community Housing Corporation is obligated under paragraph 153(1)(g) of the Income Tax Act and Subsection 105(1) of the Income Tax Regulations to withhold 15% from payments of fees, commissions, or other amounts paid to non-resident individuals, partnerships or corporations, in respect of services rendered in Canada. Halton Community Housing Corporation would not be required to withhold under Regulation 105(1) if the non-resident obtains a Waiver Certificate from the Canada Revenue Agency prior to the commencement of the engagement.
Non-Resident Withholding Tax. 21.1 If the Consultant is, at any time, a non-resident of Canada, within the meaning of the Income Tax Act of Canada as amended, then, and the Consultant hereby so agrees, the City may deduct from all monies payable under this Agreement and remit to the Receiver-General of Canada, the Government of Canada or Revenue Canada, Taxation sums not greater than the greater of:
Non-Resident Withholding Tax. Each Non-Resident Seller hereby represents and warrants that he shall comply with the provisions and requirements of section 116 of the ITA, and sections 1097 and following of the QTA. “
