Regulation 105 Withholding Tax (15%) – Advisory & Compliance
What it covers : Determine when Regulation 105 applies (services rendered in Canada) Set up withholding + remittance workflow for Canadian payers (AP/Finance)
Key services
Regulation 105 Applicability Assessment (confirm when the 15% withholding applies)
Withholding & Remittance Process Setup (AP/Finance workflow and controls)
Audit-Ready Documentation Pack (CRA-ready file to reduce risk)
Why choose us
Years of experience
Customized solutions
No hidden fees
Regulation 105 Withholding Tax (15%) – Advisory & Compliance Services
At Larivco & Cie, we help businesses handle Regulation 105 withholding (15%) on payments to non-resident service providers in Canada—without guesswork. Whether you’re the Canadian payer or the non-resident contractor, we make the rules clear, set up a practical compliance process, and protect your cash flow.
Know when Regulation 105 applies
Reg 105 generally applies when a non-resident is paid for services rendered in Canada. We review your contracts, scope of work, and service delivery to confirm whether withholding is required and what your CRA obligations are—so you avoid over-withholding, under-withholding, and surprises later.
Build a simple withholding + remittance workflow
Compliance should fit your day-to-day operations. We help Canadian payers implement a clean process for:
vendor onboarding and documentation
withholding calculations and remittances
internal controls for AP/Finance teams
consistent recordkeeping across projects and contractors
Stay audit-ready
Canada Revenue Agency (CRA) reviews often come down to documentation and process. We deliver an audit-ready file with clear support for your withholding approach, helping reduce the risk of penalties, reassessments, and time-consuming back-and-forth.
Built for cross-border business
We work with companies from the US, UK, France, and Germany, across all industries (IT, engineering, professional services, construction, events, and project-based work). Our approach is practical, fast, and aligned with how finance teams actually operate.
Common add-ons: Regulation 105 waiver/reduction support, subcontractor reimbursement relief, and CRA audit support.