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.
Services and information
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