Form T1287 "Application by a Non-resident of Canada (Individual) for a Reduction in the Amount of Non-resident Tax Required to Be Withheld on Income Earned From Acting in a Film or Video Production" - Canada

Form T1287 or the "Form T1287 "application By A Non-resident Of Canada (individual) For A Reduction In The Amount Of Non-resident Tax Required To Be Withheld On Income Earned From Acting In A Film Or Video Production" - Canada" is a form issued by the Canadian Revenue Agency.

The form was last revised in January 1, 2018 and is available for digital filing. Download an up-to-date Form T1287 in PDF-format down below or look it up on the Canadian Revenue Agency Forms website.

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Download Form T1287 "Application by a Non-resident of Canada (Individual) for a Reduction in the Amount of Non-resident Tax Required to Be Withheld on Income Earned From Acting in a Film or Video Production" - Canada

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APPLICATION BY A NON-RESIDENT OF CANADA (individual)
FOR A REDUCTION IN THE AMOUNT OF NON-RESIDENT TAX REQUIRED
TO BE WITHHELD ON INCOME EARNED FROM ACTING
IN A FILM OR VIDEO PRODUCTION
Section 1 – Information
As a non-resident actor, you may benefit from electing, under section 216.1 of the Canadian Income Tax Act, to file a Canadian tax return and pay tax at marginal rates
on your net income from acting in a film or video production in Canada.
If you elect to file a return, complete this application and the Canada Revenue Agency (CRA) will determine whether doing so would benefit you. If your application
indicates you may benefit under section 216.1, the CRA will authorize your Canadian payer(s) to reduce the amount of non-resident tax they withhold from your acting
income. So, please provide all of the requested information so that the CRA can process your application.
If the CRA approves your application, you will have to file your elective return by April 30 of the year following the tax year to which the return relates. If you do not file by
the due date, the CRA will assess you 23% tax on the gross income you earned from providing acting services in Canada.
If you elect to file a return, you must report all the income you earned in Canada during the current tax year on that return, including income listed in section 6, below.
The reduction in withholding tax will not apply to non-acting income, such as income from producing or directing. You must also report this income on your tax return,
but it may be eligible for an exemption under a tax treaty between Canada and your country of residence.
If you are a resident of the US and you are claiming an exemption under a tax treaty because your total gross acting income for the year is or will be less than
$15,000, you do not need to complete the expenses attributable to acting services in Canada in section 7 of this form.
Send this application to the applicable tax services office. Attach a copy of your contract to this application.
Further information, along with the addresses and phone numbers of the applicable tax services office, is available at
canada.ca/taxes-film.
Section 2 – Non-resident identification (please print)
Tax year for this application
Canadian Individual Tax Number (ITN) or Social Insurance Number (SIN)
Last name
First name and initial
Date of birth (YYYY/MM/DD)
Professional name (if different from above)
Canadian province/Territory of work
Address (street number and name)
City
State/Province/Territory Country
Zip/Postal code
Mailing address (if different from above)
City
State/Province/Territory Country
Zip/Postal code
Date of entry to Canada
Date of departure from Canada
YYYY
MM
DD
YYYY
MM
DD
Are you applying for a treaty exemption for
Is this your first application for this taxation year?
Yes
No
Yes
No
gross income under $15,000?
Section 3 – Payer identification (payer is the entity that issues payments, i.e. a payroll company)
Name
City
Address (street number and name)
State/Province/Territory
Country
Zip/Postal code
Telephone number
Name of contact person
Fax number
Email
Section 4 – Allocation of income
Please see Allocating income to Canada for acting services on our Web site for information on how to complete this section.
.................................................................................................
Number of days present in Canada as part of the acting contract (estimated)
...........................................................................
Number of days outside Canada providing services as part of the acting contract (estimated)
....................................................................................................................................
Total number of days on the production (estimated)
...........................................................................................................................................................
Percentage of days inside Canada
(Ce formulaire est disponible en français.)
T1287 E (18)
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APPLICATION BY A NON-RESIDENT OF CANADA (individual)
FOR A REDUCTION IN THE AMOUNT OF NON-RESIDENT TAX REQUIRED
TO BE WITHHELD ON INCOME EARNED FROM ACTING
IN A FILM OR VIDEO PRODUCTION
Section 1 – Information
As a non-resident actor, you may benefit from electing, under section 216.1 of the Canadian Income Tax Act, to file a Canadian tax return and pay tax at marginal rates
on your net income from acting in a film or video production in Canada.
If you elect to file a return, complete this application and the Canada Revenue Agency (CRA) will determine whether doing so would benefit you. If your application
indicates you may benefit under section 216.1, the CRA will authorize your Canadian payer(s) to reduce the amount of non-resident tax they withhold from your acting
income. So, please provide all of the requested information so that the CRA can process your application.
If the CRA approves your application, you will have to file your elective return by April 30 of the year following the tax year to which the return relates. If you do not file by
the due date, the CRA will assess you 23% tax on the gross income you earned from providing acting services in Canada.
If you elect to file a return, you must report all the income you earned in Canada during the current tax year on that return, including income listed in section 6, below.
The reduction in withholding tax will not apply to non-acting income, such as income from producing or directing. You must also report this income on your tax return,
but it may be eligible for an exemption under a tax treaty between Canada and your country of residence.
If you are a resident of the US and you are claiming an exemption under a tax treaty because your total gross acting income for the year is or will be less than
$15,000, you do not need to complete the expenses attributable to acting services in Canada in section 7 of this form.
Send this application to the applicable tax services office. Attach a copy of your contract to this application.
Further information, along with the addresses and phone numbers of the applicable tax services office, is available at
canada.ca/taxes-film.
Section 2 – Non-resident identification (please print)
Tax year for this application
Canadian Individual Tax Number (ITN) or Social Insurance Number (SIN)
Last name
First name and initial
Date of birth (YYYY/MM/DD)
Professional name (if different from above)
Canadian province/Territory of work
Address (street number and name)
City
State/Province/Territory Country
Zip/Postal code
Mailing address (if different from above)
City
State/Province/Territory Country
Zip/Postal code
Date of entry to Canada
Date of departure from Canada
YYYY
MM
DD
YYYY
MM
DD
Are you applying for a treaty exemption for
Is this your first application for this taxation year?
Yes
No
Yes
No
gross income under $15,000?
Section 3 – Payer identification (payer is the entity that issues payments, i.e. a payroll company)
Name
City
Address (street number and name)
State/Province/Territory
Country
Zip/Postal code
Telephone number
Name of contact person
Fax number
Email
Section 4 – Allocation of income
Please see Allocating income to Canada for acting services on our Web site for information on how to complete this section.
.................................................................................................
Number of days present in Canada as part of the acting contract (estimated)
...........................................................................
Number of days outside Canada providing services as part of the acting contract (estimated)
....................................................................................................................................
Total number of days on the production (estimated)
...........................................................................................................................................................
Percentage of days inside Canada
(Ce formulaire est disponible en français.)
T1287 E (18)
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Section 5 – Payment for services – Current contract (in CAN$)
...................................
Frequency of the payment (e.g. weekly, biweekly, monthly)
$
.............................................................................................
Payment amount
$
.......................................................................
Total payment under the contract
Date of first payment
Date of final payment
YYYY
MM
DD
YYYY
MM
DD
Other payments received or to be received
For previous and upcoming contracts
Section 6
during the current year for services in
For non-acting activities (e.g. directing or producing)
Canada (in CAN$)
Gross
Net
Tax Withheld
Type of income
.................
Income previously earned for acting services in Canada during the current taxation year
$
$
$
Estimated income from other contracts to provide acting services in Canada during the current
$
$
$
............................................................................................................................
taxation year
Estimated Income from residuals and contingent compensation received or to be received for acting
$
$
$
.......................................................
services provided in Canada during the current taxation year
Income earned or to be received from non-acting activities earned in Canada during the current
$
$
$
............................................................................................................................
taxation year
Totals
$
$
$
Section 7 – Income statement information of the current contract (attach copy of contract)
Report in CAN$ your total revenue and related expenses attributable to acting services to be rendered in Canada
Gross Canadian source acting revenue
Fees for Canadian acting services
$
Per diems
$
Amounts to be paid to third parties on your behalf
$
Amounts to be reimbursed to you
$
Other (specify)
$
$
$
Total gross Canadian source acting revenue $
$
Expenses attributable to acting services in Canada
Management and administration fees
Agent
$
Business manager
$
Personal manager
$
Publicist
$
Total Management and administration fees
$
$
Meals
$
Accommodations
$
Legal, accounting and other professional fees
$
Travel
$
Other expenses (specify)
$
$
$
$
Total other expenses $
$
Total expenses $
$
Net income from acting services in Canada
$
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Section 8 – Certification by the non-resident actor
I certify that the information given on this form and in any documents attached is, to the best of my knowledge, correct and complete. I hereby
authorize the CRA to advise my payer to withhold tax at a reduced rate on my gross acting revenue.
I understand that if the CRA approves a reduced withholding rate and I do not file a tax return under section 216.1 of the Canadian Income Tax Act
by the due date, the CRA will assess me at a rate of 23% of gross income earned from acting services in Canada.
Date
Signature
Telephone number
To authorize the CRA to discuss this application with a representative, attach a completed Form T1013, Authorizing or Canceling a
Representative, if one has not been previously submitted. If the representative is signing for the applicant, a copy of the power of attorney
document must be submitted with this application. The power of attorney must indicate that the representative can sign on the applicant's
behalf for income tax purposes.
Name of authorized representative
Telephone number
Email
Fax number
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