Non-resident actors
This section offers tax information for non-resident actors who provide film or video acting services in Canada, and for the payers of these actors.
Services and information
Tax that payers must withhold
Legislation, payer information, information about tax liabilities
Withholding tax on residuals and contingent compensation
Residuals, contingent compensation
Actors - remitting non-resident tax
Amounts owing, how to remit
Actor's election to file a return
General information, electing to file a return, reduction of withholding, corporation information
Per diems and travel expense policy
The administrative policy
Allocating income to Canada for acting services
How to allocate income to Canada, number of days, acting services provided in Canada and another country
How to reduce the amount of non-resident tax required to be withheld on income earned from acting (for individuals)
How to complete the Form 1287, individuals
How to reduce the amount of non-resident tax required to be withheld on income earned from acting (for corporations)
How to complete the Form 1288, personal services corporation
Article XVI - Artistes and Athletes, Canada, United States Income tax convention
Tax treaty information for U.S. actors, examples, applying for a refund, getting a refund after the deadline
Where to send completed waiver applications
Where to send waivers and non-resident certification applications