Non-resident actors
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Non-resident actors
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
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
- Tax services offices - Film industry
How to contact us.
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
- Date modified:
- 2012-09-04