Non-resident actors
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Non-resident actors
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We are continuing to process international waivers. During the COVID-19 pandemic, processing times may be longer than usual.
As a result of restrictions in mail operations, we may not be able to access any submissions that were sent by mail on or after March 12, 2020.
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.
Topics
- Tax that payers must withhold
Legislation, payer information, information about tax liabilities. - Withholding tax on residuals and contingent compensation
Residuals, contingent compensation. - Actors - remitting non-resident tax
Amounts owing, how to remit. - Actor's election to file a return
General information, electing to file a return, reduction of withholding, corporation information. - Per diems and travel expense policy
The administrative policy. - Allocating income to Canada for acting services
How to allocate income to Canada, number of days, 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 complete the Form 1287, individuals. - How to reduce the amount of non-resident tax required to be withheld on income earned from acting (for corporations)
How to complete the Form 1288, personal services corporation. - Article XVI - Artistes and Athletes, Canada, United States Income tax convention
Tax treaty information for U.S. actors, examples, applying for a refund, getting a refund after the deadline. - Where to send completed waiver applications
Where to send waivers and non-resident certification applications.
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
- Form NR603, Remittance of non-resident tax on income from film or video acting services
Page details
- Date modified:
- 2022-12-20