Things to Consider for Pay from US Corp to Canadian Corp

[sriramkb]

Hello,

I am close to getting an opportunity and would like to find the information I need to consider where the employer is a US Corp and the hourly pay is made to a Canadian Corporation.

Should I as them to include HST/GST with the pay? What if they don't include it? Am I liable to pay it from my gross hourly pay?

Is there anything else I need to take into account with this kind of payment structure?

Appreciate the inputs.

[ND]

1042-S withholding

[nelsona]

Withholding can be avoided if paid corp-to-corp (invioced). Even if paid as a contractor, Form 8233 can be filled to exempt withholding.

Services provided to foreign entities are "0=rated" (ie. taxed at 0%) so you do not charge nor remit GST/HST on the proceeds.