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Canadian vendor providing online subscription from U.S. servers

August 17, 2023
August 17, 2023

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Q. A W8BEN-E form was received from a Canada vendor to pay for online library subscription. The information on W-8BEN-E shows: Part I line 4 - CorporationPart I line 5 - selected Active NFFEPart I line 6 - Canada addressPart I line 9b - entered Foreign TINPart III line 14 a box checked and listed CanadaPart III line 14b box checked along with box for "Company with an item of income that meets active trade or business test"Part XXV line 39 -box checked The vendor stated in an email that servers…

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