International Artist Information
Federal Non-Resident Withholding Tax (Regulation 105) for non-Canadian Performers:
This is the Federal Government’s form of income tax for non-residents. International groups can apply for a waiver which allows performers to earn a base amount that is non-taxable. The basic exemption is $15,000 for American artists and $5,000 for other foreign artists. Registered non-profit groups from Britain may apply for a complete exemption.
Companies may apply as a single entity claiming expenses against projected revenues, but this may not be as advantageous as claiming individually. Applicants should apply for this waiver at the Canada Customs and Revenue Agency (CCRA) office in the city of their first stop on the Fringe circuit at least six weeks before they arrive. CCRA will forward the waiver instructions from Fringe to Fringe. We have had some difficulties with communications from CCRA offices in other cities and for this reason we strongly suggest that you forward us a copy of your waiver application and first waiver letter from CCRA in advance of your arrival in Vancouver.
If the waiver isn’t confirmed by the CCRA and a copy isn’t sent to the festival office, the Fringe is required to withhold 15% of your ticket revenues and the performers/company will have to apply for a refund from CCRA at the end of the year.
For a Regulation 105 Waiver Application Form in PDF format, click on the link below or for more information, contact the International Tax Services Office:
Ph: 1-800-267-5177 (within Canada & the United States)
1-613-952-3741 (outside Canada & the United States – collect calls accepted)
Note: If you are using Firefox, this form may not load properly. In that case, open this form in Internet Explorer, instead.