ARTICLE · 07 MARCH 2017

Performing In Canada: What You Need To Know About Tax Refunds

Crowe Soberman LLP

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Every non-Canadian resident artist who performs a musical performance may be subject to Canadian taxation.

CanadaTax

Aaron Schechter, CPA, CA

Jeffrey Steinberg

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Are you a non-resident of Canada who performed a concert or other musical performance on Canadian soil? Did you earn your fees through a personal loan-out corporation or other corporate
entity? If so, please read on, as you may be coming up on a deadline and an opportunity you do not want to miss.

Every non-Canadian resident artist who performs a musical performance (or any live show) may be subject to Canadian taxation. For an American artist, there is no treaty-protection for any gross fees earned greater than $15,000 in a calendar year. For most other artists around the world, there may be no treaty protection at all and those artists are subject to Canadian tax on any income earned.

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