Principal Issues: What is CRA's position in respect of withholding requirements on cross-border payments in respect of a copyright of a literary, dramatic, musical or artistic work?
Position: While we are undergoing an in depth review of relevant sources we will be following the position set out in paragraph 3 of IT-303SR-- all payments in respect of the copyright of a literary, dramatic, musical or artistic work are not subject to withholdings unless that payment is for a right referred to in subsection 212(5) of the Act.