with XIV repealed - what to put on W-8BENE?

coreyw · Post by **coreyw** » Sun Sep 18, 2016 1:55 pm

I have a Canadian corporation that will be doing 'Independent Consulting Services' (remotely) for a US company. No Permanent Establishment will apply. A long time ago a US client requested a W-8BEN of me to avoid source deductions in which I specified Article XIV as the reason for no withholding.

A new client has asked for a W-8BENE, which is much more complex. And with XIV repealed, what do we put in for the relevant Treaty Article and Paragraph?

With the vastly more complex W-8BENE form, all the Foreign Financial Institution (FFI) sections should not apply to a Canadian Consulting company should it?

nelsona · Post by **nelsona** » Mon Sep 19, 2016 3:02 pm

This income now falls under Atricle VII Business profits. You are still exempt from US tax. fill W-8 as best you can.

coreyw · Post by **coreyw** » Mon Sep 19, 2016 3:14 pm

Thanks nelsona.

So probably a W-8BEN-E since it's a corporation versus a W-8BEN, which is for an individual...? And all the Foreign Financial Institution sections likely do not apply...