Income Tax Regulations
Version of section 105 from 2004-08-31 to 2009-11-18:
105 (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)
- Date modified: