[ compiled answer ]
law as at 14 Aug 2026 · administrative
What is the Canadian Regulation 105 withholding rate on service fees?
The compiled answer
15% on fees, commissions or other amounts paid to a non-resident for services rendered in Canada — Regulation 105. It is a collection mechanism, not a final tax: it applies regardless of treaty outcome, and the non-resident recovers it through filing.
compiled value: 15
Pinpoint
Income Tax Regulations (Canada), Reg 105
Computed by a deterministic engine over compiled law — no generative model in the evaluation path. JSON twin: /t/canada_reg105_withholding.json · Ask with YOUR facts: GET /compute?lookup=… · MCP: POST https://lrlabs.ai/mcp (lookup_compiled_rule)