US LLC, with no Canadian PE. I sell goods from a Canadian warehouse (amazon.ca). I have a BN.
Question:
1. Does reg 105 apply to goods sold or only services? Do I still have to apply for a waiver?
2. Would I leave SCH 91 line 195 "Has the corporation applied for a waiver of the withholding requirement under Regulation 105?" empty?
Regulation 105 Withholding Tax
Moderator: Mark T Serbinski CA CPA