Director's fees received by a non-resident person in respect of services rendered in Canada are included in "salary or wages".
Where an individual is present in Canada for a period not exceeding 60 days and is not entering Canada on a recurring basis, the individual will not be considered to have a fixed base in Canada.
Where an individual is present in Canada for a period not exceeding 60 days and is not entering Canada on a recurring basis, RC will not consider the individual to have a fixed base in Canada for purposes of administering the various treaties.
