105 waiver 2026

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The document outlines the process for non-resident self-employed individuals or corporations to apply for a Regulation 105 Waiver Application in Canada, which allows them to request a reduced withholding tax on payments for services rendered. It details eligibility criteria, types of waivers (treaty-based and income and expense), application procedures, and specific instructions for those in the film and television industry. The document also includes sections for applicant identification, payer information, representative authorization, and declarations regarding tax treaty benefits.

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Click ‘Get Form’ to open the 105 waiver in the editor.
Begin with Section I – Applicant Identification. Fill in your Canadian Individual Tax Number (ITN), Business Number (BN), and Social Insurance Number (SIN). Provide your legal name, mailing address, and date of birth.
In Section II – Current Payer Information, list each payer you have a contract with. Include their name, BN, mailing address, and contact details. Specify the contract amount and any additional fees.
Complete Section III if you wish to authorize a representative for communication with the CRA. Provide their details and check 'Yes' if you want correspondence sent to them.
Finally, review Section IV for the declaration of country of residence and entitlement to tax treaty benefits. Ensure all information is accurate before signing.

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Versions	Form popularity	Fillable & printable
2018	4.8 Satisfied (158 Votes)
2012	4.3 Satisfied (56 Votes)

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r105

Regulation 105 waiver guidelines Regulation 105 waiver application Regulation 105 CRA Where to send regulation 105 waiver application Regulation 105 withholding Regulation 105 subcontractor CRA tax waiver form T1213 Form R105