{"id":1312,"date":"2014-11-03T16:04:44","date_gmt":"2014-11-03T16:04:44","guid":{"rendered":"https:\/\/thor.ca\/\/blog\/?p=1312"},"modified":"2014-11-03T16:04:44","modified_gmt":"2014-11-03T16:04:44","slug":"cra-confirms-views-on-ltd-payments-to-us-resident","status":"publish","type":"post","link":"https:\/\/www.thor.ca\/blog\/2014\/11\/cra-confirms-views-on-ltd-payments-to-us-resident\/","title":{"rendered":"CRA confirms views on LTD payments to US resident"},"content":{"rendered":"<p>In <a href=\"http:\/\/thor.ca\/blog\/wp-content\/uploads\/2014\/11\/2014-0531441E5.pdf\">2014-0531441E5<\/a>, the CRA confirmed that payments to a US resident under an unfunded long-term disability (LTD) plan by a Canadian employer would be considered salary.\u00a0 As such, the payment would be subject to employment-related withholdings in Canada (under s. 153).\u00a0 These payments would <em>also<\/em> be considered pension income as defined in paragraph 3 of Article XVIII of the Canada-US tax treaty (Treaty).\u00a0 Accordingly, the US resident could file a tax return in Canada and request a refund of the amount withheld in Canada, to the extent such amount exceeded the maximum 15% rate specified in Article XVIII of the Treaty.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>In <a href=\"http:\/\/thor.ca\/blog\/wp-content\/uploads\/2014\/11\/2014-0531441E5.pdf\">2014-0531441E5<\/a>, the CRA confirmed that payments to a US resident under an unfunded long-term disability (LTD) plan by a Canadian employer would be considered salary.\u00a0 As such, the payment would be subject to employment-related withholdings in Canada (under&hellip;<\/p>\n","protected":false},"author":11,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[9],"tags":[],"class_list":["post-1312","post","type-post","status-publish","format-standard","hentry","category-corporate-tax"],"_links":{"self":[{"href":"https:\/\/www.thor.ca\/blog\/wp-json\/wp\/v2\/posts\/1312","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.thor.ca\/blog\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.thor.ca\/blog\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.thor.ca\/blog\/wp-json\/wp\/v2\/users\/11"}],"replies":[{"embeddable":true,"href":"https:\/\/www.thor.ca\/blog\/wp-json\/wp\/v2\/comments?post=1312"}],"version-history":[{"count":0,"href":"https:\/\/www.thor.ca\/blog\/wp-json\/wp\/v2\/posts\/1312\/revisions"}],"wp:attachment":[{"href":"https:\/\/www.thor.ca\/blog\/wp-json\/wp\/v2\/media?parent=1312"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.thor.ca\/blog\/wp-json\/wp\/v2\/categories?post=1312"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.thor.ca\/blog\/wp-json\/wp\/v2\/tags?post=1312"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}