Canadian software vendor supplying U.S. training

March 10, 2023
March 10, 2023


Q. My organization is purchasing Software from a Canadian supplier, but they will be sending their employees to conduct a 3-day training in the US. The supplier submitted a W-8BEN-E and in Part III Claim of Tax Treaty Benefits, they included the note: "THE TAXPAYER IS A QUALIFIED RESIDENT OF CANADA ENTITLED TO TREATY BENEFITS AND HAS NO PERMANENT ESTABLISHMENT IN THE U.S.A. AS A RESULT, BUSINESS INCOME IS NOT SUBJECT TO U.S.A INCOME OR WITHHOLDING TAX." The supplier marked that they are a…

  Become A Member

Join IOFM today as a Professional, Business, or Enterprise Member — or upgrade your Starter Membership — to get access to this content and thousands of other Articles, Webinars, Expert Answers, Resource Downloads, and more!

Join Today

Naturally, this forum doesn’t allow the kind of full information exchange necessary for the Institute of Finance & Management (IOFM) to provide legal advice and the Expert is not a tax attorney in any event. Please understand that the nature of our responses are limited by these constraints as well as the site’s Terms of Use. If you have further questions or suggestions about how we can improve IOFM, please let us know. 
Ask The Expert is a member resource of IOFM and all advice provided is subject to site’s Terms of Use.

Subscribe to our Monthly Insider

You may unsubscribe from our mailing list at any time. Diversified Communications | 121 Free Street, Portland, ME 04101 | +1 207-842-5500