Regulation 105 guidelines for behind-the-scenes personnel
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 105 BTS Waiver Guidelines.
Topics
- Guidelines
Purpose, who it does and does not apply to. - Criteria
Treaty based waivers, when they will be granted, items for consideration, the period, repetitive services. - Examples
Regulation 105 Waivers. - Simplified Regulation 105 income tax waiver application for non-resident artist and athletes
A simplified process, what, who, how, the payer's role, 2019 expense amounts.
Page details
- Date modified: