The Canada Revenue Agency (CRA) has published an updated guide, T4A-NR – Payments to Non-Residents for Services Provided in Canada. The guide is for payers who make payments to non-residents for services performed in Canada, other than in employment situations, which are generally subject to 15% withholding tax. The guide covers the requirements for payers to withhold and remit tax and to file the T4A-NR information return, as well as the related penalties, interest, and other consequences f…