Tax resources for the FIFA World Cup 26TM
Understand your tax obligations as an individual or business participating in the FIFA World Cup 26TM.
There may be tax implications if you are a non-resident contractor, worker, athlete, media organization, or volunteer participating in the FIFA World Cup 26TM.
Canadian tax laws may apply if you are involved in:
- providing services in Canada
- receiving payments from Canadian sources
- carrying on a business in Canada
- buying or selling property in Canada
- employing workers or working as an employee in Canada
The Canada Revenue Agency (CRA) administers and enforces tax laws for the Government of Canada and for most provinces and territories. There are resources to help you understand your tax obligations.
The FIFA World Cup 26TM
The World Cup will be held from June 11 to July 19, 2026.
A total of 48 countries will be participating in 104 matches which will be played in Canada, the United States, and Mexico.
In Canada: 13 matches will be played in Toronto and Vancouver
For individuals
Non-residents of Canada
How to determine residency status, income tax rules that apply to non-residents of Canada
Applying for an individual tax number (ITN)
How to apply for an identification number if you are a non-resident an ineligible for a social insurance number (SIN)
Determining employment status
How to determine if you are an employee or a self-employed individual
Tips and gratuities
How to treat additional earnings for income tax purposes
Claim a GST/HST rebate
How to determine if you can claim a rebate for the GST/HST you paid on certain goods and services
Forms, waivers, and applications an individual may need to complete before arriving to Canada
- Form NR74, Determination of Residency Status (entering Canada)
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If you are entering or staying in Canada briefly and need to determine your residency status for income tax purposes
- Form T1261, Application for a Canada Revenue Agency Individual Tax Number (ITN) for Non-Residents
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If you are not eligible for a SIN and are considered a non-resident for income tax purposes
- Form CPT1, Request for a CPP/EI Ruling – Employee or Self-Employed?
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If you need to confirm with the CRA if your employment is pensionable or insurable
- Form R105, Regulation 105 Waiver Application
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For non-resident self-employed individuals, this should be completed four to six months before the FIFA World Cup 26TM
- Simplified Regulation 105 income tax waiver application
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For non-resident artists and athletes, this should be completed four to six months before the FIFA World Cup 26TM
Contact information for individuals
- Telephone numbers
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1-800-959-8281
Yukon, the Northwest Territories, and Nunavut:
1-866-426-1527Outside Canada and the United States:
613-940-8495 - Teletypewriter number
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If you use a teletypewriter:
1-800-665-0354 - Canada video relay service
Register with Canada VRS to download the app and call the video relay service line.
- Hours
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Hours of operation
Hours of operation Day Hours Monday to Friday 8 am to 8 pm Eastern time Saturday and Sunday Closed Closed on public holidays
For businesses
Rendering services in Canada
Your responsibilities when paying a non-resident person for services provided in Canada
Business registration
How to register for a business number and certain program accounts
GST/HST for businesses
When to register and charge GST/HST, file a GST/HST return, and remit tax
Determining employment status
How to determine if a worker is an employee or a self-employed individual
Non-resident employer certification
How to request certification as a qualifying non-resident employer, exemptions from tax
Withholding, remitting, and reporting non-resident tax
For payers who pay various types of income to non-residents of Canada
Payments to non-residents for services provided in Canada
For payers who make payments to non-residents other than for employment
Filing the T4 slip and summary
How to complete slips for your employees to report their income
Payroll deductions and remittances
Information for payers on deducting tax from amounts paid
Non-residents of Canada
Income tax rules that apply to non-residents of Canada
International and non-resident taxes
Non-resident corporations, payments to non-residents
Forms, waivers, and applications a business may need to complete before arriving to Canada
- Form CPT1, Request for a CPP/EI Ruling – Employee or Self-Employed?
-
If you need to confirm with the CRA if a worker's employment is pensionable or insurable
- Form R105, Regulation 105 Waiver Application
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For non-resident corporations, this should be completed four to six months before the FIFA World Cup 26TM
- Form R102-R, Regulation 102 Waiver Application
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For non-residents in countries that have a tax treaty with Canada, exemption from tax
- Form RC473, Application for Non-Resident Employer Certification
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Requesting certification as a qualifying non-resident employer, exemptions from tax
- T4A-NR Statement of Fees, Commissions, or Other Amounts Paid to Non-Residents for Services Rendered in Canada
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A slip made to non-residents for services performed in Canada, other than for employment
- T4 Statement of Remuneration Paid (slip)
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A slip identifying all of the remuneration paid to an employee during a calendar year
Contact information for businesses
- Telephone numbers
-
1-800-959-5525
Yukon, the Northwest Territories, and Nunavut:
1-866-426-1527Outside Canada and the United States:
613-940-8495 - Teletypewriter number
-
If you use a teletypewriter:
1-800-665-0354 - Canada video relay service
Register with Canada VRS to download the app and call the video relay service line.
- Hours
-
Hours of operation
Hours of operation Day Hours Monday to Friday 8 am to 8 pm Eastern time Saturday and Sunday Closed Closed on public holidays