Canada income with withholding

[Randall]

Client (US) performed work in Canada. Received a form T4A-NR showing income and 15% tax withheld.  Is there a requirement to file a return with Canada.  I looked on their website and it seems there is no need for my client to file a Canada return unless he would expect a refund.

[Yardley CPA]

I guess that depends on the total amount withheld and what 15% equates to and whether she would receive a refund of that withholding?  With that said, as a non-resident of Canada, I don't think you are required to file a return in the majority of cases...yours being one of them.  However, here are a few articles that hopefully provide a bit more information:

https://www.canada.ca/en/revenue-agency/services/tax/international-non-residents/individuals-leaving-entering-canada-non-residents/non-residents-canada.html

https://www.taxesforexpats.com/canada/us-tax-preparation-in-canada.html

https://turbotax.intuit.ca/tips/how-are-taxes-assessed-for-u-s-citizens-working-in-canada-347

[Randall]

Thanks

 

[Randall]

Looking at some of this, client is a US S corporation.  It appears that a corporation would have to file the T2.  I didn't see anything about an income amount threshold for filing.  I would like to think my client would not be required to file but I'd like to see some reference for supporting that.