Regulation 102
Withholding tax waiver guidelines for behind-the-scenes (BTS) personnel in the film and television industry.
Guidelines for the withholding tax and waiver provisions that may apply in respect of services provided in Canada by non resident persons with respect to Regulation 102 BTS Waiver Guidelines.
Services and information
Guidelines
The purpose, who it does and does not apply to
For U.S. Residents
Guidelines, Article XV, remuneration, aggregate days, “borne by”, permanent establishment of the employer
Examples
Examples for applicants residing in the United States