Film and video acting services
A non-resident actor, who receives payments for acting services rendered in Canada and intends to file an income tax and benefit return in Canada, can apply to the CRA for a reduction in the non-resident tax that you have to withhold.
To do this, the non-resident must fill out one of the following:
- Form T1287, Application by a Non-Resident of Canada (Individual) for a Reduction in the Amount of Non-Resident Tax Required to be Withheld on Income Earned from Acting in a Film or Video Production
- Form T1288, Application by a Non-Resident of Canada (Corporation) for a Reduction in the Amount of Non-Resident Tax Required to be Withheld on Income Earned from Acting in a Film or Video Production
When these forms are processed, the CRA will send a letter to the non-resident and the Canadian payer stating any payments to which a tax reduction applies.
A non-resident actor who resides in the United States, and makes less than $15,000 CAD from acting services performed in Canada, in the calendar year, may be eligible for an exemption from tax under Article XVI of the Canada-United States Tax Convention. The non-resident actor can apply for a reduction of the non-resident tax that you have to withhold, as stated above.
You may not apply a tax reduction unless you receive written authorization from the CRA. If you do receive this authorization, you must report the amounts paid or credited on an NR4 slip and use exemption code "J."
For more information, go to Non-resident actors.
Forms and publications
- Form T1287, Application by a Non-Resident of Canada (Individual) for a Reduction in the Amount of Non-Resident Tax Required to be Withheld on Income Earned from Acting in a Film or Video Production
- Form T1288, Application by a Non-Resident of Canada (Corporation) for a Reduction in the Amount of Non-Resident Tax Required to be Withheld on Income Earned from Acting in a Film or Video Production