Tom Jordan

My company is discussing with a potential client about assisting them with some technical training on site in Canada for 4-6 weeks (spread over ~ 3 months). The company is a UK limited company and has UK employees. The contract would be the UK company providing professional services and would invoice the Canadian client once the training is completed. In this scenario, would the Canadian client need to deduct Witholding tax when paying the invoice? I believe the answer is no, due to the double taxation treaty, but I am unsure as the training will be conducted on-site Vs remotely. Any insight would be greatly appreciated.