Paragraph 153(1)(g) of the Act and subsection 105(1) of the Regulations (Regulation 105) are the authority to withhold tax on fees, commissions, and other amounts paid to non-residents of Canada, ...

The implementing rules then came in early 2025. Now, with RR No. 14-2025, we are given a stark reminder: VAT on digital services rendered by nonresident digital service providers will arrive on ...