Common menu bar links

Institutional links

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.

Tax that payers must withhold Information about tax liabilities and the tax that payers must withhold on payments to non-resident actors for providing film or video acting services in Canada	Withholding tax on residuals and contingent compensation Information on withholding tax on residuals and contingent compensation
Actors - remitting non-resident tax How to remit non-resident tax if your payer did not withhold tax or you have an amount owing	Actor's election to file a return Information for individuals and corporations who choose to file a Canadian income tax return
Per diems and travel expense policy The administrative policy.	Allocating income to Canada for acting services How to allocate income to Canada for 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 reduce the amount of non-resident tax required to be withheld on income earned from acting (for corporations)
Article XVI - Artistes and Athletes, Canada, United States Income tax convention