Foreign nationals working in Canada may be exposed to a 15% withholding tax. This may be avoided by applying for a tax waiver.
If tax waiver applications are not submitted, foreign nationals working in Canada may be subject to a 15% withholding tax, collected by the production’s payroll service. Foreign nationals would then receive a tax receipt (T4A-NR) from the Canadian Revenue service which may be used as a credit against their tax return.
To learn more about the guidelines for Tax Waivers please click HERE.
To download a Tax Waiver Application, click HERE, for self-employed individuals.
While local production teams should be well versed in dealing with tax related issues and can help streamline processes for international productions, it is important to consult your accountant to determine exposure and the best steps to navigate it.