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Canadian Life and Health Insurance Association Inc. Association Canadian DES companies assurances DE personnel inc. July 16, 2012, John Sweeney Office of the Associate Chief Counsel (International)
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It is a tax form used for foreign individuals or entities to claim exemption or a reduced rate of tax withholding.
Non-resident aliens or foreign entities who receive income from U.S. sources must file this form.
The form requires providing personal information, certification of foreign status, and claiming tax treaty benefits if applicable.
The purpose is to establish foreign status for tax withholding purposes.
Information such as name, address, tax identification number, and eligibility for tax treaty benefits.
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