Québec administers and collects its personal income tax directly through separate forms that must be filled out in addition to the Canadian forms. While the Québec Taxation Act and the Canadian Taxation Act are separate laws, they are virtually identical with respect to the computation of taxable income for corporations and individuals. Québec also has a separate corporate income tax collection system and has control over the administration of both the Goods and Services Tax (GST) and the Québec Sales Tax (QST) on Québec territory.

In Québec, non-residents are subject to both Québec and Canada taxation rates. For Behind the Scenes (BTS) personnel, the rates are 9% and 15%, respectively. For Actors, the rates are 9% and 23%, respectively. Basic guidelines are outlined below for the application of a withholding tax waiver for Québec and for Canada.

The Film Services Units provide single-window access to specialized tax information and services related to the film and television production industry. They also provide information and services to foreign film and video companies, actors and behind-the-scenes workers involved in Canadian productions.

For more information, please contact the Film Services Unit at the Montréal Tax Services Office (see below) or the Film Industry Services pages of the CRA web site:
www.cra-arc.gc.ca/tax/nonresidents/film/menu-e.html


Ministère du Revenu du Québec
Direction régionale de Montréal-Centre,
Complexe Desjardins
C.P. 3000, Station Desjardins
Montréal (Québec) H5B 1A4
T 514 873-2600
Toll-free: 1 866 440-2500 (Calls within Canada only)
www.revenu.gouv.qc.ca

Montréal Tax Services 0ffice
305, boul. René-Lévesque Ouest, 10e étage
Montréal (Québec) H2Z 1A6
T 514 283-0512
www.cra-arc.gc.ca