Regulation 102

COVID-19: Processing delays for international waivers

We are continuing to process international waivers. During the COVID-19 pandemic, processing times may be longer than usual.
As a result of restrictions in mail operations, we may not be able to access any submissions that were sent by mail on or after March 12, 2020.

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
    The purpose, who it does and does not apply to.
  • For U.S. Residents
    Guidelines, Article XV, remuneration, aggregate days, “borne by”, permanent establishment of the employer.
  • Examples
    Examples for applicants residing in the United States.

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