Subcontractor Reimbursements – CRA Relief (extended to June 30, 2026)
Assess eligibility under CRA administrative relief + Implement compliant invoicing / reimbursement flows + Document the file to minimize audit risk
Key services
CRA Relief Eligibility Assessment (confirm your subcontractor reimbursement scenario qualifies)
Compliant Invoicing & Reimbursement Flow Setup (structure invoices so withholding is applied correctly)
Audit-Ready Documentation Pack (controls to minimize CRA risk)
Why choose us
Years of experience
No hidden fees
Great results
Subcontractor Reimbursements – CRA Administrative Relief (extended to June 30, 2026)
At Larivco & Cie, we help companies apply the CRA’s administrative relief on Regulation 105 withholding for certain subcontractor fee reimbursements paid to non-resident service providers. If your invoices include both (i) your service fees and (ii) reimbursed subcontractor costs, this relief can reduce unnecessary 15% withholding on the reimbursement portion—when structured and documented correctly.
Confirm eligibility under CRA relief (fast and practical)
This is not a blanket exemption. We review your fact pattern—contract terms, invoicing mechanics, subcontracting flow, and who performs services in Canada—to confirm whether you can rely on the CRA’s relief policy and what conditions you need to meet.
Implement compliant invoicing and reimbursement flows
Most issues come from how invoices are built and how reimbursements are presented. We help you implement a clean, consistent approach that aligns with CRA expectations—so payers can apply withholding correctly and non-residents can reduce cash-flow leakage.
Build an audit-ready file to minimize CRA risk
Administrative relief still needs strong support. We help you document the subcontracting and reimbursement trail (contracts, invoices, proof of costs, and internal controls) to reduce exposure to interest, penalties, and audit disputes—especially as the relief period approaches its end date.
Relief timeline: CRA has extended this administrative relief to June 30, 2026 (subject to conditions).