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Return to International and non-resident taxes
Return to Film industry services
Behind the scenes personnel (BTS)
The following information is for:
non-resident BTS providing film or video services in Canada;
payers of non-resident BTS providing film or video services in Canada.
Topics for Behind the scenes
Legislative and administrative framework
Tax liabilities and the tax that payers must withhold on payments to non-resident persons.
Waiver of withholding tax
Waivers of the normal withholding tax on income received for services rendered in Canada.
Income tax returns
Non-resident individuals, corporations and the Canadian tax returns.
Forms and publications
R106 - Regulation 102 Waiver Application - Film Industry
R107 - Regulation 105 Waiver Application - Film Industry