Regulation 105 Withholding Tax

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taxquestions
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Joined: Tue Dec 18, 2018 6:31 pm

Regulation 105 Withholding Tax

Post by taxquestions »

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?
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