Payments Made to Persons Not Resident in Canada That Perform Services for You in Québec

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Source deductions of income tax

If you make a payment, other than in the course of regular and continuous employment, to a person (including a corporation) that is not resident in Canada for services the person performed for you in Québec, you must withhold 9% income tax from the payment.

Do not withhold 9% income tax from payments made:

  • to a person in the course of regular and continuous employment;
  • to a non-resident corporation that is authorized to operate a business in Canada under the Insurance Companies Act;
  • to an authorized foreign bank for its Canadian banking business.

Due dates

You must remit the income tax withheld from this payment no later than the 15th day of the month following the month in which the payment was made, if your remittance frequency is monthly, twice-monthly or weekly. If your remittance frequency is quarterly or annual, then your usual payment deadline applies.

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