Regulation 105
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Regulation 105
Withholding tax waiver guidelines for behind-the-scenes (BTS) personnel in the film and television industry.
Guidelines for the withholding tax and waiver provisions that may apply in respect of services provided in Canada by non resident persons with respect to Regulation 105 BTS Waiver Guidelines.
Topics about Regulation 105
- Guidelines
Purpose and when a waiver would be granted. - Criteria
Treaty based waivers. - Examples
Regulation 105 Waivers.
- Date modified:
- 2010-01-28