ITIN and witholding tax

[WiseWonky]

So basically our company is dealing internationally with ITINs and they are pretty confusing, is there a professional who can help explain this question?


Ian (from Canada) and his partner Peter (from England) are going to sell a video game through an online store in the U.S.A. We will be splitting profits based on a percentage scheme as defined in a contract. All of the payments from the U.S.A will go to Ian's Canadian company, with which he will sign up for a U.S.A. ITIN to avoid paying withholding tax. If Peter invoices Ian for his share will Peter need to get a Canadian ITN to avoid Canadian withholding tax? If yes, is there a way to structure the payments so Peter does not need a Canadian ITN?