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.
Topics
- Legislative and administrative framework
Employment services, self-employment services, withholding, remitting and reporting.
- Waiver of withholding tax
Waivers, self-employment, employment services, requirements, how to apply.
- Identification numbers for waiver application forms
Corporations, individuals, obtaining a social insurance number, individual tax number or business number. - Income tax returns
Non-resident individuals, corporations and Canadian tax returns.
- Where to send completed waiver applications
Addresses, International Waivers Centre of Expertise. - Non-resident employer certification
Withholding obligations, what qualifies, after non-resident employer certification, consequences of non-compliance.