What is it?
Regulation 105 Waiver (Tax Exemption Certificate) is an application completed by a non-Canadian resident performing services in Canada and filed with the Canada Revenue Agency (CRA). If approved by CRA, it waives or eliminates the need for an organization to withhold taxes on that individual鈥檚 earnings in Canada.
Why is it important?
A copy of the approved waiver must accompany each payment request or the appropriate taxes will be withheld from the payment. The CRA process to receive an approved waiver is lengthy and the application process should begin at least 30 days prior to the anticipated arrival in Canada.
Where do I find more information?
For more information about applying for the Regulation 105 Waiver, visit and open the section entitled 鈥淗ow does a visiting individual apply to be exempt from withholding taxes?鈥�