If you are required to obtain a waiver, you may apply for a waiver by completing form R102-R Regulation 102 Waiver Application if you are an employee of a production company or Form R105 Regulation 105 Waiver Application if you are self employed BTS personnel. All waiver applicants must provide clear, concise information and documentation that support the reasons for the waiver request, in order to establish that the required tax on the taxable income to be earned in Canada is less than the withholding otherwise required under the Income Tax Act.

When should I submit my waiver application?

Submit the application at least 30 days before the start of the services in Canada, or 30 days before the initial payment for the related services. These time frames are necessary to evaluate all information and establish whether a waiver is warranted. The CRA is committed to processing all waiver submissions received within this time period, provided all the required documentation and information is included with the waiver submission.

• We will make every effort to process properly documented waiver submissions, even if received within less than 30 days.
• We will endeavour to reply to the waiver applicant or their representative within five working days of receipt of a fully documented waiver application.

Where do I send my waiver application?

Non-resident sections located in the Vancouver, Ottawa, and Montreal Centres of Expertise (CoE) review waiver applications. Send your waiver application to the TSO or the CoE where the services will be performed.

Forms and publications

• R102-R Regulation 102 Waiver Application
• R105 Regulation 105 Waiver Application