A U.S.-resident actor provides acting services in Canada through an LLC or “S” corporation, which is subject to 23% withholding tax under s....
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|Tax Topics - Treaties - Income Tax Conventions - Article 16||Art. 16 of US Treaty permits gross withholding taxation even if PE||172|
|Tax Topics - Income Tax Act - Section 115 - Subsection 115(2.1)||prohibition against acting income being filed on a net basis in absence of timely s. 216.1 election||105|