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The following information is for:

non-resident BTS personnel providing film or video services in Canada;
payers of non-resident BTS personnel providing film or video services in Canada.

Legislative and administrative framework Tax liabilities and the tax that payers must withhold on payments to non-resident persons.	Waiver of withholding tax Waivers of the normal withholding tax on income received for services rendered in Canada.
Income tax returns Non-resident individuals, corporations and the Canadian tax returns.