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; and
• qualifying non-resident employers.

Topics

• Legislative and administrative framework
  

  Employment services, self-employment services, withholding, remitting and reporting.

• Waiver of withholding tax
  

  Waivers, self-employment, employment services, requirements, how to apply.

• Identification numbers for waiver application forms
  Corporations, individuals, obtaining a social insurance number, individual tax number or business number.
• Income tax returns
  

  Non-resident individuals, corporations and Canadian tax returns.

• Where to send completed waiver applications
  Addresses, International Waivers Centre of Expertise.
• Non-resident employer certification
  

  Withholding obligations, what qualifies, after non-resident employer certification, consequences of non-compliance.

Forms and publications

• RC473 - Application for Non-Resident Employer Certification
• R102-R Regulation 102 Waiver Application
• R105 Regulation 105 Waiver Application