Victoria Fringe Artists 2015

Non-Resident Tax Withholding Info for international artists

If your company is not from Canada, there are a few things you'll need to think about this spring.

1. Travel Documents (make sure everyone in your company has valid ones - all the rules changed recently so what you used to be able to enter Canada with may no longer be enough.)

2. Letter of Invitation - we will email you a pdf of this letter shortly. Please "file" it somewhere safe on your computer or print off several copies so we don't have to resend later. There is a line on the letter for your signature - the letter will function as our contract.

3. Regulation 105 Withholding Tax - non-residents are subject to a 15% withholding tax on earnings in Canada, to be deducted by us at source and remitted to Revenue Canada on your behalf. You can apply to have this tax waived in whole or in part, but you do need to fill out a form. There are 2 forms you need to complete.

Have a look at the table "Schedule A" (and other information) about non-resident regulations here:

Guidelines for Regulation 105 

Go here to get the form for your Individual Tax Number (ITN) if you don't have one already (it's a short form.)

ITN Application

 Then go here to get the Reg 105 Waiver form.

Regulation 105 Waiver Application

You can send both forms in together.

We strongly recommend that you look into this at least 30 days prior to the festival - by the end of June is recommended. If you don't fill out the form and have a waiver approved, we have to withhold the tax and send it to Revenue Canada - that's all there is to it.

If you apply well before the Fringe and your waiver is not approved, there is often time to appeal and they have been known to reverse a decision based on additional information - but not for last-minute applicants. If you have questions about the form, please contact us.