[PDF] Directives relatives au formulaire W-8BEN-E - TD

What is a W-8BEN-E form?

En signant le formulaire W-8BEN-E, le représentant autorisé, le dirigeant ou le mandataire de l’entité accepte également de soumettre un nouveau formulaire dans les 30 jours suivant un changement de situation si les renseignements contenus dans le formulaire deviennent inexacts. Opérations de courtage ou de troc.

Can a withholding agent rely on a form W-8BEN-E?

withholding agent or payer of the income may rely on a properly completed Form W-8BEN-E to treat a payment associated with the Form W-8BEN-E as a payment to a foreign person who beneficially owns the amounts paid. If applicable, the withholding agent may rely on the Form W-8BEN-E to apply a reduced rate of, or exemption from, withholding.

Do I need a form W-8BEN-E If I have a Giin?

If you are a disregarded entity claiming treaty benefits on a payment that is a withholdable payment, unless you are treated as the payee for chapter 4 purposes and have your own GIIN, your single owner should provide Form W-8BEN-E or Form W-8BEN (as applicable) to the withholding agent along with this form.

What citations should be included in a form W-8BEN-E?

Include a citation to the applicable provision in the Regulations. Any such attached certification becomes an integral part of this Form W-8BEN-E and is subject to the penalty of perjury statement and other certifications made in Part XXX. Paperwork Reduction Act Notice.