Actors - remitting non-resident tax
This page contains information for non-resident actors on amounts owing and how to remit an amount owing.
Do I have an amount owing?
Generally, you owe 23% Canadian tax if it was not deducted from income, including payments of residuals and contingent compensation, received for acting services provided in Canada in 2001 and subsequent years.
How do I remit an amount owing?
To remit tax owed on residuals or contingent compensation income, or on the base compensation for your acting services, complete Form NR603, Remittance of non-resident tax on income from film or video acting services, using the instructions provided on page 2 of the form. Send the form, with your cheque made payable to the Receiver General for Canada, to:
CANADA REVENUE AGENCY
PO BOX 3800 STN A
SUDBURY ON P3A 0C3
We will process your payment and send you a notice of assessment. You can use the notice of assessment to claim a foreign tax credit in the country where you live. We will charge interest on late payments.
The 23% withholding tax is your final tax liability to Canada. However, you may be able to reduce the amount of tax you have to pay by choosing to file a Canadian income tax return under section 216.1 of the Canadian Income Tax Act.
As a non-resident actor, you do not have to remit the 23% tax on the following income:
- Film or video acting services for which you have been approved to receive a reduction of the amount of tax withheld because you agreed to file an income tax return in Canada - In this case you have to file an income tax return in Canada within the deadline for filing to confirm the lower tax liability. Indicate "Actor's election" on the top of page 1 of the return.
- Amounts exempt under Article XVI - Artistes and Athletes, Canada-United States Income Tax Convention.
- Reasonable travel expenses related to film or video acting services provided in Canada for which you kept the receipts and your payer did not have to withhold tax according our policy for travel expenses and per diems.
To find out whether filing a return would be beneficial for you or if you have an amount owing, contact the CRA's tax services office in Montréal, Toronto Centre, or Vancouver.
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