| Answer | Foreign (non-Canadian) customers making payments to IATA in Canada may be liable to levy to income tax withholding in the source country. The withholding tax may be reduced or waived in case the country where the customer resides (i.e. where the payment is made from) concluded a treaty for double taxation avoidance with Canada.
IATA must provide its foreign customers with a certificate of Canadian tax residency, valid for the fiscal year when the payment is made. This documents are issued each year by Canada Revenue Agency in order to prove IATA's entitlement to claim tax treaty benefits. IATA customers must keep this document on file.
To download an electronic version of IATA's tax residency certificate, please consult the documents.
Make sure you select the certificate making express reference to the tax treaty between your country and Canada. You may also chose the generic version of the tax certificate, without reference to a specific tax treaty.
Should you require the paper original of IATA's tax certificate, please create a case with IATA Customer Service. Kindly indicate your mailing details, your IATA invoice number (if applicable) and whether you request for the tax certificate to be authenticated or apostilled.
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