First, to give you a bit of background when we're talking about cross-border services, we would be looking at things like consulting services or management services that are, if you will, imported into Canada by a Canadian resident company. When you do engage a foreign supplier and they perform work, you will have to withhold on their invoices. if you will.
At that point with the withholding, most non-resident suppliers will simply gross up their bill or their charges to incorporate that withholding. Ultimately the Canadian payer is going to have their cost increased.