By services, 28 February, 2016 Weyerhaeuser Company Limited v. The Queen, 2007 TCC 65 -- summary under Subsection 105(1) In 1998 the Canadian taxpayer paid $14.3 million to non-resident service providers in the ordinary course of its forestry business. The Minister assessed it for failure to withhold under Reg. 105 on the following payments:
