{"id":966,"date":"2013-10-04T15:43:44","date_gmt":"2013-10-04T19:43:44","guid":{"rendered":"http:\/\/carleton.ca\/facts\/?page_id=966"},"modified":"2017-05-11T12:17:40","modified_gmt":"2017-05-11T16:17:40","slug":"withholding-tax","status":"publish","type":"page","link":"https:\/\/carleton.ca\/facts\/glossary\/w\/withholding-tax\/","title":{"rendered":"Withholding Tax"},"content":{"rendered":"<h3>What is it?<\/h3>\n<p>Most countries require that payers of specific income types (e.g. salary, interest, dividends) to foreign payees withhold an amount for income tax from the payment and remit it to the foreign government. This amount varies by country and a full, up-to-date listing is available from Canada Revenue Agency (CRA).<\/p>\n<h3>Why is it important?<\/h3>\n<p>When 杏吧原创 University issues a payment, Accounts Payable will apply the appropriate withholding rate and reduce the final payment accordingly. Individuals may apply to have the <a href=\"https:\/\/carleton.ca\/facts\/glossary\/w\/waivers-legal\/\">withholding tax waived<\/a> by completing a Regulation 105 Waiver application and submitting it to CRA in advance of the payment.<\/p>\n<h3>Where do I find more information?<\/h3>\n<p>For more information about applying for the Regulation 105 Waiver, visit <a href=\"http:\/\/carleton.ca\/financialservices\/business-operations\/accounts-payable\/payment-to-a-small-business-or-individual\/\">Payment to a Small Business or Individual<\/a> and open the section entitled \u201cHow does a visiting individual apply to be exempt from withholding taxes?\u201d.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>What is it? Most countries require that payers of specific income types (e.g. salary, interest, dividends) to foreign payees withhold an amount for income tax from the payment and remit it to the foreign government. This amount varies by country and a full, up-to-date listing is available from Canada Revenue Agency (CRA). Why is it [&hellip;]<\/p>\n","protected":false},"author":6,"featured_media":0,"parent":113,"menu_order":109,"comment_status":"open","ping_status":"closed","template":"","meta":{"_relevanssi_hide_post":"","_relevanssi_hide_content":"","_relevanssi_pin_for_all":"","_relevanssi_pin_keywords":"","_relevanssi_unpin_keywords":"","_relevanssi_related_keywords":"","_relevanssi_related_include_ids":"","_relevanssi_related_exclude_ids":"","_relevanssi_related_no_append":"","_relevanssi_related_not_related":"","_relevanssi_related_posts":"","_relevanssi_noindex_reason":"","_mi_skip_tracking":false,"_exactmetrics_sitenote_active":false,"_exactmetrics_sitenote_note":"","_exactmetrics_sitenote_category":0,"footnotes":"","_links_to":"","_links_to_target":""},"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v21.2 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Withholding Tax - Financial Administration Community Training &amp; Solutions<\/title>\n<meta name=\"description\" content=\"What is it? 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