28 September 2016 Update provided on employer certification for foreign employers with nonresident employees working in Canada In early 2016, the Canada Revenue Agency (CRA) issued the long anticipated employer certification Form RC473, Application for Non-Resident Employer Certification. The CRA has processed a number of applications for employer certification over the period following introduction of the form. It recently commenced audit activity, requesting information to validate that certified employers are compliant with their obligations. All foreign employers with employees working in Canada should review their compliance with Canadian withholding and tax reporting requirements. A robust policy is essential to track employee travel days and the related income, to satisfy the certification obligations. Document ID: 2016-1640 |
