14 January 2016 Employer Certification now available for non-resident employers with non-resident employees working in Canada The Canada Revenue Agency (CRA) issued the long anticipated employer certification Form RC473, Application for Non-Resident Employer Certification ("RC473") on January 12. This form applies to foreign employers that apply to be certified by the Minister of National Revenue as a qualifying non-resident employer with qualifying non-resident employees who work in Canada. An approved application removes the requirement of the foreign employer to withhold Canadian tax from the salary, wages, and other remuneration paid to qualifying non-resident employees. When employees are exempt from income tax under a tax treaty, the employer certification will eliminate the need for qualifying non-resident employees to obtain individual tax deduction waivers of withholding. All qualifying non-resident employees can be covered by this single employer application. A Tax Alert prepared by Ernst & Young's Human Capital group, and attached below, provides additional details. Document ID: 2016-0088 |
