US contractor working for a Canadian client

[chronusfree68]

I am a Canadian and American living in the US but will be consulting for a research university based in Canada. I have both SIN and SSN numbers. Let's assume two scenarios:
1) I perform all the work for the Canadian client in the US
2) I perform the specified work in Canada for brief periods (less than 2 months) but otherwise live in the US

What happens with regard to T4A/T4A-NR issuance and mandatory CRA tax withholding in either case in Canada?

Thank you

[nelsona]

Generally, withholding will be made for work done in Canada, but not for work performed in the US.

In either case, however, as long as you do not open an offcie in Canada, nor be present in canada for more than 183 days in any 365 day period, you will not be taxable in Canada.

Any withholding will be refunded when filing your non-resident return the following spring.

[chronusfree68]

Thank you for the clarification! In order to distinguish between scenarios 1 and 2, is there any proactive tax form (for example the Canadian equivalent of IRS W-8BEN(E) that I should submit to the university or to CRA?

And in this case I assume the correct tax form to issue to me will be T4A-NR instead of T4A, correct? (And what happens if the university only issues T4A?)

[nelsona]

As I said, generally, withholding will apply. The rules for waiving withholding are complex, and most payors will not bother.

It doesn't matter which t$ is issued. All will be determined on the tax return. Unless the firm you are dealing with is experienced with foreign contractors, expect having to be more knowledgeable than them on these matters.

I'll let you wade thru the Regulation 105 issues:
https://www.canada.ca/en/revenue-agency ... anada.html