Non-resident actors

Topics

• Tax that payers must withhold
  Legislation, payer information, information about tax liabilities.
• Withholding tax on residuals and contingent compensation
  Residuals, contingent compensation.
• Actors - remitting non-resident tax
  Amounts owing, how to remit.
• Actor's election to file a return
  General information, electing to file a return, reduction of withholding, corporation information.
• Per diems and travel expense policy
  The administrative policy.
• Allocating income to Canada for acting services
  How to allocate income to Canada, number of days, acting services provided in Canada and another country.
• How to reduce the amount of non-resident tax required to be withheld on income earned from acting (for individuals)
  How to complete the Form 1287, individuals.
• How to reduce the amount of non-resident tax required to be withheld on income earned from acting (for corporations)
  How to complete the Form 1288, personal services corporation.
• Article XVI - Artistes and Athletes, Canada, United States Income tax convention
  Tax treaty information for U.S. actors, examples, applying for a refund, getting a refund after the deadline.
• Where to send completed waiver applications
  Where to send waivers and non-resident certification applications.