,canada ,cu/oms                       #a
& ,rev5ue ,ag5cy

          ,9t]pret,n ,bullet9
    
,subject3 ,9come ,tax ,act--,exempt
  ,por;n ( ,p5.n ,:5 ,employee ,has ,be5
  a ,non-,resid5t
,numb]3 ,,it-#gf;,r#b
,date3 ,septemb] #c1 #aihb
,ref];e3 ,p>agraph #bab7#a77h7

  ,? ,bullet9 replaces & c.els
,9t]pret,n ,bullet9 ,,it-#gf;,r4 ,curr5t
revi.ns >e designat$ 0v]tical l9es4

#a4 ,9=m,n ,circul> #gg-af;,r dat$ ,may
  #d1 #aiha describes ! types ( pay;ts
  made 6non-resid5ts t >e subject
  6)hold+ tax at s\rce1 ! me?od ( pay;t
  (! tax1 &! proc$ure = obta9+ a refund
  ( )hold+ tax ": applica#4 ,? bullet9
  d1ls )! por;n ( p5.n b5efits pd 6non-
  resid5ts ( ,canada : is exempt f
                                      #a
             ,,it-#gf;,r#b           a#a
  )hold+ tax at s\rce "u p>agraph
  #bab7#a77h7 (! ,act4
#b4 ,": p5.n b5efits >e pd af #aigi 9
  respect (a p]son :o 0 "?\t any "picul>
  cal5d> ye> n employ$ 9 ,canada 7or
  only o3a.n,y employ$ 9 ,canada7 & n
  resid5t 9 ,canada1 ! por;n ( s*
  b5efits t may r1sonably 2 reg>d$ z
  attributa# 6s]vices r5d]$ 9 any s*
  ye>7s7 is n subject 6non-resid5t tax4
  ,= pay;ts made 9 #aigi & prior ye>s ?
  exemp;n appli$ only 6pay;ts r1sonably
  attributa# 6s]vices r5d]$ 9 ye>s "?\t
  : ! p]son 0 nei resid5t 9 ,canada nor
  employ$ 9 ,canada4 ,! ,de"p;t 9t]prets
  ! ^ws 8only o3a.n,y employ$ 9 ,canada0
  6m1n t1 "?\t a "picul> tax,n ye>1 !
  taxpay]'s regul> place ( employ;t 0
  \tside ,canada & 8 duties 9 ,canada 7
  limit$ 6a few brief visits 6c>ry \ !
  duties ( 8 employ;t4
#c4 ,9 cases ": a por;n ( p5.n b5efits
  is n subject 6non-resid5t tax1 x w 2
  nec 6det]m9e ! taxa# por;n ( ea*    #b
             ,,it-#gf;,r#b           b#a
  pay;t4 ,! basis ( alloc,n 6be us$ w
  dep5d ^u ! type ( p5.n plan 9volv$4 ,z
  /at$ 9 p>agraph #f7i7 ( ,9=m,n
  ,circul> #gb-ac;,r#g dat$ ,decemb]
  #ca1 #aiha 5titl$ 8,employees' ,p5.ns
  ,plans01 ! types ( plans a3epta# =
  regi/r,n purposes "u ! ,act >e ! def9$
  b5efit plan &! m"oy pur*ase plan4 ,a
  def9$ b5efit plan def9es ! b5efits 6be
  pd 6ea* memb]1 reg>d.s (! co/ or e>n+s
  exp]i;e1 & ne>ly alw has ye>s ( s]vice
  z "o factor1 ":as a m"oy pur*ase plan
  def9es ! 3tribu;ns
--------------------------------------#b
  plac$ 6! cr$it ( ea* memb] &! p5.n is
  :at"e am.t ^! 3tribu;ns plus e>n+s
  "!on w provide4 ,?us1 = pay;ts made af
  #aigi1 =mula 7a7 2l may 2 reg>d$ z a
  r1sona# basis ( alloc,n = def9$ b5efit
  plans & =mula 7b7 = m"oy pur*ase
  plans4 ,^! =mulas %d cov] mo/ plans
  curr5tly 9 use4 ,if a p5.n plan
  provides = bo? a def9$ b5efit &a m"oy
  pur*ase >range;t ! relevant =mula   #c
             ,,it-#gf;,r#b           a#b
  2l m/ 2 us$ 9 respect ( ea* type (
  b5efit
  7a7 numb] ( ye>s ( p5.na# s]vice (!
    employee1 ea* ( : is a ye>
    7;i7 9 respect ( : 3tribu;ns h be5
      made 0or 9 respect (! employee1 &
    7;ii7 dur+ : ! employee 0 at any "t
      ei employ$ 9 ,canada 7un.s only
      o3a.n,y employ$ 9 ,canada7 or
      resid5t 9 ,canada divid$ 0total
      numb] ( ye>s ( p5.na# s]vice (!
      employee multipli$ 0p5.n pay;t
      equals por;n ( pay;t subject 6tax
  7b7 a7regate ( 3tribu;ns 6! plan made
    at any "t 0or 9 respect (! employee
    = p5.na# s]vice 9 respect ( tax,n
    ye>s ea* ( : is a ye> dur+ : !
    employee 0 at any "t employ$ 9
    ,canada 7exclud+ ye>s :5 he 0 only
    o3a.n,y employ$ 9 ,canada7 or 0
    resid5t 9 ,canada total 3tribu;ns
    made 0or 9 respect (! employee 9
    respect ( p]iods ( p5.na# s]vice
                                      #d
             ,,it-#gf;,r#b           b#b
    multipli$ 0p5.n pay;t equals por;n (
    pay;t subject 6tax
#d4 ,if ! taxpay] c e/abli% a m r1sona#
  basis ( alloc,n (! p5.n pay;t 2t !
  resid5t & non-resid5t ye>s (! employee
  9 respect ( :om x is pd1 t basis w 2
  a3epta# 6! ,de"p;t4
#e4 ,": a payee claims t a por;n (a p5.n
  pay;t is exempt f non-resid5t tax1 !
  pay] m/ obta9 satisfactory evid;e t !
  employee1 9 respect ( :om ! pay;t is
  made1 0 nei resid5t 9 ,canada nor
  employ$ 7o!r ?an o3a.n,y7 9 ,canada at
  any "t 9 any tax,n ye> 6: t por;n (!
  pay;t c r1sonably 2 attribut$4
--------------------------------------#c
#f4 ,": a p5.n b5efit is pd 6a non-
  resid5t tru/1 e/ate or heir af ! d1?
  (! p5.n]1 ! exemp;n "u p>agraph
  #bab7#a77h7 al applies 6! por;n "!( t
  may r1sonably 2 reg>d$ z attributa# 6!
  ye>s 9 : ! late p5.n] 0 nei resid5t
  nor employ$ 7or only o3a.n,y employ$7
  9 ,canada4                          #e