{"id":22009,"date":"2026-06-15T18:16:48","date_gmt":"2026-06-15T22:16:48","guid":{"rendered":"https:\/\/dev.impots-ici.com\/taxation\/international-taxation\/taxation-foreign-workers-canada\/"},"modified":"2026-09-30T14:10:39","modified_gmt":"2026-09-30T18:10:39","slug":"taxation-foreign-workers-canada","status":"publish","type":"page","link":"https:\/\/www.impots-ici.com\/en\/taxation\/international-taxation\/taxation-foreign-workers-canada\/","title":{"rendered":"Taxation of Foreign Workers in Canada"},"content":{"rendered":"<div class=\"wpb-content-wrapper\" id=\"wpb-content-root\"><p>[vc_row thsn-bg-color=&#8221;white&#8221; content_placement=&#8221;middle&#8221; css=&#8221;.vc_custom_1667347298994{padding-bottom: 60px !important;}&#8221;][vc_column css=&#8221;.vc_custom_1565181653979{padding-right: 70px !important;}&#8221; thsn-responsive-css=&#8221;95415368|colbreak_no|||||||||colbreak_no|||||||||colbreak_no||||||15||||colbreak_no|||||||||&#8221;][vc_row_inner content_placement=&#8221;middle&#8221; gap=&#8221;20&#8243;][vc_column_inner width=&#8221;1\/2&#8243;][vc_column_text css=&#8221;&#8221;]<\/p>\n<p style=\"text-align: justify\">A foreign worker in Canada must quickly understand how their income will be taxed. The work permit, duration of stay, and immigration status are not sufficient to determine tax status.<\/p>\n<blockquote>\n<p style=\"text-align: justify\">A person can be a resident, non-resident, deemed resident, or subject to specific rules depending on their ties to Canada and their country of origin.<\/p>\n<\/blockquote>\n<p style=\"text-align: justify\">Imp\u00f4ts ici supports temporary workers, foreign consultants, seconded employees, researchers, executives, and companies welcoming international talent. Our team helps clarify tax obligations, withholdings, and applicable treaties.<\/p>\n<p>[\/vc_column_text][\/vc_column_inner][vc_column_inner width=&#8221;1\/2&#8243;][vc_single_image image=&#8221;21531&#8243; img_size=&#8221;full&#8221; alignment=&#8221;center&#8221; css=&#8221;.vc_custom_1781561257826{margin-bottom: 0px !important;}&#8221;][\/vc_column_inner][\/vc_row_inner][\/vc_column][\/vc_row][vc_row thsn-text-color=&#8221;white&#8221; thsn-bg-color=&#8221;blackish&#8221; thsn-bg-image-color-order=&#8221;image-over-color&#8221; full_width=&#8221;stretch_row&#8221; content_placement=&#8221;middle&#8221; css=&#8221;.vc_custom_1667343483628{padding-top: 50px !important;padding-bottom: 50px !important;}&#8221; thsn-responsive-css=&#8221;88925592|colbreak_no|||||||||colbreak_yes|||||||||colbreak_no||||||||||colbreak_no|||||||||&#8221;][vc_column width=&#8221;2\/3&#8243;][vc_custom_heading text=&#8221;Your business requires <em>professionals<\/em> to support you&#8221; font_container=&#8221;tag:h3|font_size:36px|text_align:left|line_height:40px&#8221; use_theme_fonts=&#8221;yes&#8221; el_class=&#8221;font-weight-normal thsn-globalcolor-em&#8221;][vc_custom_heading text=&#8221;Tax services, Canadian and international taxation, &#8230;&#8221; font_container=&#8221;tag:div|font_size:18px|text_align:left|line_height:20px&#8221; use_theme_fonts=&#8221;yes&#8221; css=&#8221;&#8221; el_class=&#8221;font-italic&#8221;][\/vc_column][vc_column width=&#8221;1\/3&#8243; thsn-responsive-css=&#8221;34099074|colbreak_no|||||||||colbreak_no|||||25||||colbreak_no||||||||||colbreak_no|||||||||&#8221;][vc_btn title=&#8221;CONTACT US&#8221; style=&#8221;classic&#8221; shape=&#8221;square&#8221; color=&#8221;gradientcolor&#8221; align=&#8221;right&#8221; el_class=&#8221;thsn-align-left-991&#8243; link=&#8221;url:%2Fen%2Fcontact%2F&#8221;][\/vc_column][\/vc_row][vc_row thsn-bg-image-color-order=&#8221;image-over-color&#8221; full_width=&#8221;stretch_row&#8221; equal_height=&#8221;yes&#8221; content_placement=&#8221;middle&#8221; thsn-responsive-css=&#8221;55252952|colbreak_no|||||||||colbreak_yes|||||||||colbreak_no||||||||||colbreak_no|||||||||&#8221;][vc_column thsn-bg-color=&#8221;light&#8221; thsn-extended-column=&#8221;left&#8221; width=&#8221;1\/2&#8243; css=&#8221;.vc_custom_1569933596147{padding-top: 100px !important;padding-right: 85px !important;padding-bottom: 60px !important;}&#8221; thsn-responsive-css=&#8221;84039426|colbreak_no|||||||||colbreak_no|||||||||colbreak_no||||||15||||colbreak_no|||||||||&#8221;][vc_single_image image=&#8221;21533&#8243; img_size=&#8221;full&#8221; css=&#8221;&#8221; el_class=&#8221;thsn-single-image-991&#8243;][\/vc_column][vc_column width=&#8221;1\/2&#8243; css=&#8221;.vc_custom_1570080018549{padding-top: 100px !important;padding-bottom: 0px !important;padding-left: 60px !important;}&#8221; thsn-responsive-css=&#8221;39439719|colbreak_no|||||||||colbreak_no||||||15||15|colbreak_no||||||||15||colbreak_no|||||||||&#8221;][vc_column_text css=&#8221;&#8221;]<\/p>\n<p style=\"text-align: justify\">The first question is whether the foreign worker becomes a Canadian tax resident. Canada analyzes residential ties, duration of stay, presence of family, housing, accounts, assets, and intent to settle.<\/p>\n<blockquote>\n<p style=\"text-align: justify\">A temporary worker may be taxed as a resident if they establish sufficient ties to Canada.<\/p>\n<\/blockquote>\n<p style=\"text-align: justify\">Conversely, some workers remain non-residents and are only taxed on certain Canadian-source income. This distinction affects income tax returns, available credits, foreign income reporting, and opportunities to reduce double taxation.<\/p>\n<p>[\/vc_column_text][vc_empty_space][\/vc_column][\/vc_row][vc_row thsn-bg-color=&#8221;white&#8221; content_placement=&#8221;middle&#8221; css=&#8221;.vc_custom_1667347298994{padding-bottom: 60px !important;}&#8221;][vc_column css=&#8221;.vc_custom_1565181653979{padding-right: 70px !important;}&#8221; thsn-responsive-css=&#8221;95415368|colbreak_no|||||||||colbreak_no|||||||||colbreak_no||||||15||||colbreak_no|||||||||&#8221;][vc_row_inner content_placement=&#8221;middle&#8221; gap=&#8221;30&#8243;][vc_column_inner width=&#8221;2\/3&#8243;][vc_column_text css=&#8221;&#8221;]<\/p>\n<p style=\"text-align: justify\">A foreign worker paid by a Canadian employer may be subject to standard payroll withholdings. When paid by a foreign company for services rendered in Canada, different rules may apply.<\/p>\n<blockquote>\n<p style=\"text-align: justify\">The employer or payer must then verify withholding, remittance, and reporting obligations.<\/p>\n<\/blockquote>\n<p style=\"text-align: justify\">The situation becomes more technical when work is performed partly in Canada and partly abroad. It is necessary to determine the taxable portion in Canada, the period of presence, the country of residence, and the applicable tax treaty. Improper payroll setup can lead to costly adjustments for both the employee and the employer.<\/p>\n<p>[\/vc_column_text][\/vc_column_inner][vc_column_inner width=&#8221;1\/3&#8243;][vc_single_image image=&#8221;21535&#8243; img_size=&#8221;full&#8221; alignment=&#8221;center&#8221; css=&#8221;&#8221; el_class=&#8221;thsn-single-image-991&#8243;][\/vc_column_inner][\/vc_row_inner][vc_empty_space][vc_row_inner content_placement=&#8221;top&#8221; gap=&#8221;20&#8243;][vc_column_inner width=&#8221;1\/2&#8243;][vc_column_text css=&#8221;&#8221;]<\/p>\n<p style=\"text-align: justify\">Tax treaties can sometimes limit Canadian tax on employment income, particularly when the worker is a resident of a country that has a treaty with Canada and certain conditions are met. These conditions may relate to the duration of presence, the payer of the remuneration, and the presence or absence of a permanent establishment.<\/p>\n<p style=\"text-align: justify\">A tax treaty does not always exempt one from producing documents or requesting a withholding exemption. In some cases, a waiver request may be necessary to reduce or eliminate withholding at source. Imp\u00f4ts ici can analyze whether such a step is appropriate.<\/p>\n<p>[\/vc_column_text][\/vc_column_inner][vc_column_inner width=&#8221;1\/2&#8243;][vc_column_text css=&#8221;&#8221;]<\/p>\n<p style=\"text-align: justify\">Foreign consultants and self-employed individuals providing services in Canada must pay particular attention to withholdings, income reporting, and the concept of a business operated in Canada. Even without Canadian incorporation, activities physically performed in Canada can create tax obligations.<\/p>\n<p style=\"text-align: justify\">For foreign companies, hiring consultants or employees in Canada can also raise issues of permanent establishment, T2 reporting, or regulatory withholdings. An analysis before the mandate helps limit surprises and secure contracts.<\/p>\n<p>[\/vc_column_text][\/vc_column_inner][\/vc_row_inner][\/vc_column][\/vc_row][vc_row thsn-text-color=&#8221;white&#8221; thsn-bg-color=&#8221;gradientcolor&#8221; full_width=&#8221;stretch_row&#8221; css=&#8221;.vc_custom_1667433818746{margin-top: -20px !important;padding-top: 60px !important;padding-bottom: 60px !important;}&#8221; el_class=&#8221;thsn-two-colum-view-991-to-768&#8243;][vc_column width=&#8221;1\/3&#8243;]<div  class=\"themesion-ele themesion-ele-fid themesion-ele-fid-style-1 \"><div class=\"thsn-fld-contents d-flex align-items-center\">\r\n\t<div class=\"thsn-sbox-icon-wrapper\"><i class=\"thsn-mentry-icon thsn-mentry-icon-employee\"><\/i><\/div>\t<div class=\"thsn-fld-wrap\">\r\n\t\t<div class=\"thsn-fid-inner\">\r\n\t\t\t\t\t\t<span\r\n\t\t\t\tclass\t\t\t\t  = \"thsn-number-rotate\"\r\n\t\t\t\tdata-appear-animation = \"animateDigits\"\r\n\t\t\t\tdata-from             = \"0\"\r\n\t\t\t\tdata-to               = \"3000\"\r\n\t\t\t\tdata-interval         = \"5\"\r\n\t\t\t\tdata-before           = \"\"\r\n\t\t\t\tdata-before-style     = \"\"\r\n\t\t\t\tdata-after            = \"\"\r\n\t\t\t\tdata-after-style      = \"\"\r\n\t\t\t\t>\r\n\t\t\t\t\t3000\t\t\t<\/span>\r\n\t\t\t<span class=\"thsn-fid-sub\"><\/span>\r\n\t\t<\/div>\r\n\t\t\t\t<h3 class=\"thsn-fid-title\"><span>Satisfied Clients<br><\/span><\/h3>\r\n\t\t\t<\/div>\r\n<\/div><!-- .thsn-fld-contents -->\r\n<\/div>[\/vc_column][vc_column width=&#8221;1\/3&#8243; thsn-responsive-css=&#8221;97161218|colbreak_no|||||||||colbreak_no|||||||||colbreak_no|40|||||||||colbreak_no|||||||||&#8221;]<div  class=\"themesion-ele themesion-ele-fid themesion-ele-fid-style-1 \"><div class=\"thsn-fld-contents d-flex align-items-center\">\r\n\t<div class=\"thsn-sbox-icon-wrapper\"><i class=\"thsn-mentry-icon thsn-mentry-icon-contract\"><\/i><\/div>\t<div class=\"thsn-fld-wrap\">\r\n\t\t<div class=\"thsn-fid-inner\">\r\n\t\t\t\t\t\t<span\r\n\t\t\t\tclass\t\t\t\t  = \"thsn-number-rotate\"\r\n\t\t\t\tdata-appear-animation = \"animateDigits\"\r\n\t\t\t\tdata-from             = \"0\"\r\n\t\t\t\tdata-to               = \"45000\"\r\n\t\t\t\tdata-interval         = \"5\"\r\n\t\t\t\tdata-before           = \"\"\r\n\t\t\t\tdata-before-style     = \"\"\r\n\t\t\t\tdata-after            = \"\"\r\n\t\t\t\tdata-after-style      = \"\"\r\n\t\t\t\t>\r\n\t\t\t\t\t45000\t\t\t<\/span>\r\n\t\t\t<span class=\"thsn-fid-sub\"><\/span>\r\n\t\t<\/div>\r\n\t\t\t\t<h3 class=\"thsn-fid-title\"><span>Hours of Experience<br><\/span><\/h3>\r\n\t\t\t<\/div>\r\n<\/div><!-- .thsn-fld-contents -->\r\n<\/div>[\/vc_column][vc_column width=&#8221;1\/3&#8243; thsn-responsive-css=&#8221;13921963|colbreak_no|||||||||colbreak_no|||||||||colbreak_no|40|||||||||colbreak_no|||||||||&#8221;]<div  class=\"themesion-ele themesion-ele-fid themesion-ele-fid-style-1 \"><div class=\"thsn-fld-contents d-flex align-items-center\">\r\n\t<div class=\"thsn-sbox-icon-wrapper\"><i class=\"thsn-mentry-icon thsn-mentry-icon-loan-3\"><\/i><\/div>\t<div class=\"thsn-fld-wrap\">\r\n\t\t<div class=\"thsn-fid-inner\">\r\n\t\t\t\t\t\t<span\r\n\t\t\t\tclass\t\t\t\t  = \"thsn-number-rotate\"\r\n\t\t\t\tdata-appear-animation = \"animateDigits\"\r\n\t\t\t\tdata-from             = \"0\"\r\n\t\t\t\tdata-to               = \"10000000\"\r\n\t\t\t\tdata-interval         = \"5\"\r\n\t\t\t\tdata-before           = \"\"\r\n\t\t\t\tdata-before-style     = \"\"\r\n\t\t\t\tdata-after            = \"\"\r\n\t\t\t\tdata-after-style      = \"\"\r\n\t\t\t\t>\r\n\t\t\t\t\t10000000\t\t\t<\/span>\r\n\t\t\t<span class=\"thsn-fid-sub\"><\/span>\r\n\t\t<\/div>\r\n\t\t\t\t<h3 class=\"thsn-fid-title\"><span>In Tax Savings<br><\/span><\/h3>\r\n\t\t\t<\/div>\r\n<\/div><!-- .thsn-fld-contents -->\r\n<\/div>[\/vc_column][\/vc_row][vc_row thsn-bg-image-color-order=&#8221;image-over-color&#8221; full_width=&#8221;stretch_row&#8221; equal_height=&#8221;yes&#8221; content_placement=&#8221;middle&#8221; thsn-responsive-css=&#8221;55252952|colbreak_no|||||||||colbreak_yes|||||||||colbreak_no||||||||||colbreak_no|||||||||&#8221;][vc_column thsn-bg-color=&#8221;light&#8221; thsn-extended-column=&#8221;left&#8221; width=&#8221;1\/2&#8243; css=&#8221;.vc_custom_1667348284130{padding-top: 100px !important;padding-right: 60px !important;padding-bottom: 60px !important;}&#8221; thsn-responsive-css=&#8221;84039426|colbreak_no|||||||||colbreak_no|||||||||colbreak_no||||||15||||colbreak_no|||||||||&#8221;][vc_column_text css=&#8221;&#8221;]<\/p>\n<p style=\"text-align: justify\">A foreign worker may continue to receive income from their country of origin: deferred salary, bonuses, options, investment income, rents, or benefits. Depending on their Canadian tax status, this income may need to be reported in Canada. If foreign taxes have already been paid, a credit may sometimes apply.<\/p>\n<p style=\"text-align: justify\">Coordination between the two countries is essential to avoid inconsistent double reporting. It is necessary to keep pay stubs, foreign slips, proof of taxes paid, employment contracts, and dates of presence in each country.<\/p>\n<p>[\/vc_column_text][\/vc_column][vc_column thsn-bg-color=&#8221;light&#8221; thsn-extended-column=&#8221;right&#8221; width=&#8221;1\/2&#8243; thsn-responsive-css=&#8221;39439719|colbreak_no|||||||||colbreak_no||||||15||15|colbreak_no||||||||15||colbreak_no|||||||||&#8221; css=&#8221;.vc_custom_1667348273741{padding-top: 100px !important;padding-bottom: 60px !important;padding-left: 60px !important;}&#8221;][vc_single_image image=&#8221;21537&#8243; img_size=&#8221;full&#8221; css=&#8221;&#8221; el_class=&#8221;thsn-single-image-991&#8243;][\/vc_column][\/vc_row][vc_row thsn-bg-image-color-order=&#8221;image-over-color&#8221; full_width=&#8221;stretch_row&#8221; equal_height=&#8221;yes&#8221; content_placement=&#8221;middle&#8221; thsn-responsive-css=&#8221;55252952|colbreak_no|||||||||colbreak_yes|||||||||colbreak_no||||||||||colbreak_no|||||||||&#8221;][vc_column thsn-bg-color=&#8221;light&#8221; thsn-extended-column=&#8221;left&#8221; width=&#8221;1\/2&#8243; css=&#8221;.vc_custom_1569933596147{padding-top: 100px !important;padding-right: 85px !important;padding-bottom: 60px !important;}&#8221; thsn-responsive-css=&#8221;84039426|colbreak_no|||||||||colbreak_no|||||||||colbreak_no||||||15||||colbreak_no|||||||||&#8221;][vc_single_image image=&#8221;21539&#8243; img_size=&#8221;full&#8221; css=&#8221;&#8221; el_class=&#8221;thsn-single-image-991&#8243;][\/vc_column][vc_column width=&#8221;1\/2&#8243; css=&#8221;.vc_custom_1570080018549{padding-top: 100px !important;padding-bottom: 0px !important;padding-left: 60px !important;}&#8221; thsn-responsive-css=&#8221;39439719|colbreak_no|||||||||colbreak_no||||||15||15|colbreak_no||||||||15||colbreak_no|||||||||&#8221;][vc_column_text css=&#8221;&#8221;]<\/p>\n<p style=\"text-align: justify\">The taxation of foreign workers should be addressed upon arrival in Canada or before the start of the mandate. Imp\u00f4ts ici assists in determining status, preparing returns, analyzing tax treaties, verifying withholdings, and coordinating with the employer.<\/p>\n<blockquote><p>Whether you are a temporary worker, foreign consultant, executive on assignment, or a company recruiting internationally, our firm helps you structure clear tax compliance tailored to your reality.<\/p><\/blockquote>\n<p style=\"text-align: justify\">Before filing a return or setting up payroll, it is ideal to gather the work permit, contracts, dates of presence in Canada, country of residence, paying employer, actual place of work, income slips, and taxes paid abroad. These elements help distinguish the tax treatment of the employee, consultant, or executive on assignment.<\/p>\n<p>[\/vc_column_text][vc_empty_space][\/vc_column][\/vc_row][vc_row thsn-text-color=&#8221;white&#8221; thsn-bg-color=&#8221;globalcolor&#8221; thsn-bg-image-color-order=&#8221;image-over-color&#8221; full_width=&#8221;stretch_row&#8221; css=&#8221;.vc_custom_1570104720125{padding-top: 125px !important;padding-bottom: 90px !important;background-image: url(\/wp-content\/uploads\/2026\/06\/impots-ici-montreal-location-1.avif?id=21366) !important;background-position: center !important;background-repeat: no-repeat !important;background-size: cover !important;}&#8221; thsn-responsive-css=&#8221;20798863|colbreak_no|||||||||colbreak_yes|||||||||colbreak_no||||||||||colbreak_no|||||||||&#8221;][vc_column][vc_btn title=&#8221;Learn More&#8221; style=&#8221;classic&#8221; shape=&#8221;square&#8221; color=&#8221;white&#8221; css=&#8221;.vc_custom_1669485048013{margin-top: 10px !important;}&#8221; link=&#8221;url:%2Fen%2Fabout-us%2F&#8221;][\/vc_column][\/vc_row][vc_row thsn-bg-image-color-order=&#8221;image-over-color&#8221; full_width=&#8221;stretch_row&#8221; gap=&#8221;20&#8243; content_placement=&#8221;middle&#8221; thsn-responsive-css=&#8221;36859260|colbreak_no|||||||||colbreak_yes|||||||||colbreak_no||||||||||colbreak_no|||||||||&#8221; css=&#8221;.vc_custom_1693265733571{padding-top: 60px !important;padding-bottom: 60px !important;background-position: 0 0 !important;background-repeat: repeat !important;}&#8221;][vc_column thsn-bg-image-position=&#8221;right-top&#8221; thsn-bg-image-color-order=&#8221;image-over-color&#8221; thsn-extended-column=&#8221;left&#8221; width=&#8221;1\/2&#8243; css=&#8221;.vc_custom_1568635986206{padding-top: 100px !important;padding-bottom: 130px !important;background-color: #f7f7f7 !important;background-position: 0 0 !important;background-repeat: repeat !important;}&#8221;][vc_single_image image=&#8221;21541&#8243; img_size=&#8221;full&#8221; css=&#8221;.vc_custom_1781561723870{margin-bottom: 0px !important;}&#8221; el_class=&#8221;thsn-border-effect&#8221;]<div  class=\"themesion-ele themesion-ele-fid themesion-ele-fid-style-3 \"><div class=\"thsn-fld-contents\">\r\n\t<div class=\"thsn-fld-wrap d-flex align-items-center\">\r\n\t\t<div class=\"thsn-fid-inner\">\r\n\t\t\t\t\t\t<span\r\n\t\t\t\tclass\t\t\t\t  = \"thsn-number-rotate\"\r\n\t\t\t\tdata-appear-animation = \"animateDigits\"\r\n\t\t\t\tdata-from             = \"0\"\r\n\t\t\t\tdata-to               = \"20\"\r\n\t\t\t\tdata-interval         = \"5\"\r\n\t\t\t\tdata-before           = \"\"\r\n\t\t\t\tdata-before-style     = \"\"\r\n\t\t\t\tdata-after            = \"\"\r\n\t\t\t\tdata-after-style      = \"\"\r\n\t\t\t\t>\r\n\t\t\t\t\t20\t\t\t<\/span>\r\n\t\t\t<span class=\"thsn-fid-sub\"><\/span>\r\n\t\t<\/div>\r\n\t\t\t\t<h3 class=\"thsn-fid-title\"><span>Years of Experience Serving You.<br><\/span><\/h3>\r\n\t\t\t<\/div>\r\n<\/div><!-- .thsn-fld-contents -->\r\n<\/div>[\/vc_column][vc_column width=&#8221;1\/2&#8243; thsn-responsive-css=&#8221;34274097|colbreak_no|||||||||colbreak_no|50||||||50||colbreak_no||||||||||colbreak_no|||||||||&#8221;][vc_column_text css=&#8221;&#8221;]<\/p>\n<p style=\"text-align: justify\">Imp\u00f4ts ici can also assist employers who wish to avoid withholding errors. The arrival of a foreign worker often involves several services: human resources, payroll, immigration, accounting, and taxation. Coordination in advance reduces costly corrections at year-end.<\/p>\n<p style=\"text-align: justify\">This analysis is also useful for short assignments. A few weeks of presence in Canada may be sufficient to create withholding or documentation obligations, especially when services are billed to a Canadian client. It is therefore preferable to validate the treatment before the start of the mandate rather than upon receiving a notice or request from the CRA.<\/p>\n<p>[\/vc_column_text][\/vc_column][\/vc_row]<\/p>\n<\/div>","protected":false},"excerpt":{"rendered":"<p>Understand the taxation of foreign workers in Canada with Imp\u00f4ts ici.<\/p>\n","protected":false},"author":1,"featured_media":22075,"parent":22000,"menu_order":11,"comment_status":"closed","ping_status":"closed","template":"","meta":{"_acf_changed":false,"footnotes":""},"class_list":["post-22009","page","type-page","status-publish","has-post-thumbnail","hentry"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v28.6 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Taxation of Foreign Workers in Canada | Imp\u00f4ts Ici<\/title>\n<meta name=\"description\" content=\"Residency status, employment income, withholding, tax treaties and returns for temporary foreign workers in Canada.\" 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