Behind the scenes personnel
The following information is for:
- non-resident BTS personnel providing film or video services in Canada;
- payers of non-resident BTS personnel providing film or video services in Canada; and
- qualifying non-resident employers.
- Legislative and administrative framework
Tax liabilities and the tax that payers must withhold on payments to non-resident persons.
- Waiver of withholding tax
Waivers of the normal withholding tax on income received for services rendered in Canada.
- Identification numbers for waiver application forms
Information for obtaining a tax identification number when completing a waiver application.
- Income tax returns
Non-resident individuals, corporations and the Canadian tax returns.
- Where to send completed waiver applications
Instructions on where to send completed waiver applications.
- Non-resident employer certification
Guidelines for an application requesting certification as a qualifying non-resident employer.
Report a problem or mistake on this page
- Date modified: