I-3, r. 1 - Regulation respecting the Taxation Act

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1015R18. Despite sections 1015R10 and 1015R14, every person who makes a payment for services rendered in Québec by a person not resident in Canada must deduct 9% from that payment.
The first paragraph does not apply to
(a)  a payment made in the course of regular and continuous employment;
(b)  a payment made to a registered non-resident insurer within the meaning of section 804 of the Income Tax Regulations made under the Income Tax Act (R.S.C. 1985, c. 1 (5th Suppl.)); or
(c)  a payment made to an authorized foreign bank in respect of its Canadian banking business.
s. 1015R8; O.C. 1981-80, s. 1015R8; R.R.Q., 1981, c. I-3, r. 1, s. 1015R8; O.C. 134-2009, s. 1; O.C. 390-2012, s. 68.