If you have ever dined out, you know the drill. After your delicious drink or meal, you’re likely going to get two receipts ...

Madeleine Thien’s novel explores the complexities of human connection in a dystopian world.

Paragraph 153(1)(g) of the Act and subsection 105(1) of the Regulations (Regulation 105) are the authority to withhold tax on fees, commissions, and other amounts paid to non-residents of Canada, ...

Any person, whether a resident of Canada or not, who pays a non-resident for services rendered in Canada has to withhold a portion of the gross payments and remit this amount to the Receiver General ...