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. On camera performers, Actors, will not be granted the Canadian non-resident tax waiver; there will be a 23% withholding tax. However, it is possible to obtain a Quebec non-resident tax waiver and therefore, the 9% Quebec withholding tax would disappear.

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/tx/nnrsdnts/flm/menu-eng.html


QUEBEC TAX RELIEF FOR NON-RESIDENTS OCCUPYING KEY POSITIONS IN FOREIGN PRODUCTION FILMED IN QUEBEC.
The legislation allows individuals who sojourn in Quebec (for one or more periods totalling at least 183 days in the year for which the deduction is claimed) and occupy a decision-making position on a foreign production such as executive producer, director, artistic director, director of photography, music director, supervising editor or visual effects supervisor on the production to take advantage, as of the 2010 taxation year, of tax relief identical to that which is currently granted to foreign producers regarding payments received for services supplied in Quebec.

MINISTÈRE DU REVENU DU QUÉBEC
Direction régionale de Montréal-Centre, Complexe Desjardins
P.O. Box 3000 Desjardins Station • 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 OFFICE
305 René-Lévesque Blvd West, 7th Floor • Montréal “Québec) • H2Z 1A6
T 514 283-0512 • www.cra-arc.gc.ca