Canada Revenue Agency announces position change on withholding tax for subcontractor fees

18 July 2024|Tax Alerts, Information Reporting, National/Federal Taxation|Canada

The Canada Revenue Agency (CRA) recently announced its new position with respect to subcontractor fees reimbursed to nonresidents for services performed in Canada, reversing its previous position published in 2008.
The new position applies to reimbursements of subcontractor fees made after 30 September 2024.
This Tax Alert provides a brief overview of the CRA's previous and current positions, as well as practical considerations.

The Canada Revenue Agency (CRA) has announced its new position w…

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