{"url":"https://lrlabs.ai/t/canada_reg105_withholding","engine":"deterministic","llm_in_path":false,"id":"canada_reg105_withholding","question":"What is the Canadian Regulation 105 withholding rate on service fees?","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.","pinpoint":"Income Tax Regulations (Canada), Reg 105","confidence":"administrative","as_at":"14 Aug 2026","value":15}