A Canadian resident who pays a fee or commission for services rendered in Canada to a non-resident is required to withhold tax of 25% and to remit it to the Revenue Agency (Canadian tax department). The rate may be reduced by a Tax Treaty.
"This article provides information of a general nature only. It is only current at the posting date. It is not updated and it may no longer be current. It does not provide legal advice nor can it or should it be relied upon. All tax situations are specific to their facts and will differ from the situations in the articles. If you have specific legal questions you should consult a lawyer."