Directors' Fees Paid to a Director Who Is Not Resident in Canada
You are not required to withhold income tax if you pay only directors' fees to a director who is not resident in Canada and who does not attend meetings in Québec or perform any duties there—for example, a director who is outside Canada and attends a meeting in Québec by teleconferencing (conference call, video conferencing, etc.).
However, you are required to withhold income tax if the director attends meetings in Québec or performs any duties there. The tax is withheld from the value of the directors' fees paid for the portion of the services performed for you by the director in Québec that is attributable to the director's presence at meetings in Québec or the director's performance of any duties there.
For more information, refer to Directors' Fees.