Regulation 102
Disclaimer
We do not guarantee the accuracy of this copy of the CRA website.
Scraped Page Content
Regulation 102
Withholding tax waiver guidelines for behind-the-scenes (BTS) personnel in the film and television industry.
Guidelines for the withholding tax and waiver provisions that may apply in respect of services provided in Canada by non resident persons with respect to Regulation 102 BTS Waiver Guidelines.
Topics about Regulation 102
- Guidelines
Does Regulation 102 apply or not. - For U.S. Residents
How Article XV will be applied. - Examples
Waiver applications for an applicant who is a resident of the United States.
- Date modified:
- 2010-01-28