How to apply for a tax waiver
Non-resident tax waiver applications
A non-resident tax waiver application is used when an individual performs a paid service in Canada but is not a resident of Canada. The waiver allows them to be paid and have all income tax obligations waived.
At UVic this waiver commonly applies to:
- Visiting "single occasion" speakers - e.g. Lansdowne, President's Distinguished, Women Scholars, guests of academic units and centres, etc.
- Visiting "single course" instructors - e.g. sessional lecturer, summer studies instructor
- Visiting consultants - e.g. professional consultants, external reviewers, external examiners, etc.
- Visiting musical or theatrical group
Please note that it is the applicant's responsibility to ensure that the information provided on the application form matches their individual circumstances (see Canada Revenue Agency Information Circular for further information).
Forms
T1261 Application for a Canada Revenue Agency Individual Tax Number (ITN) for Non-Residents
Regulation 105 Waiver Application
Please send application forms to the Vancouver Island Tax Services Office 30 days before the date of services. The Tax Services office will send written authorization to the host unit for processing of payments.
Vancouver Island Tax Services
1415 Vancouver Street
Victoria BC V8V 3W4
Phone: 250-363-8777
Fax: 250-363-3862