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Tax Working Group Shares Recommendations on R105 Withholding

March 16, 2015 - On behalf of a collective of 17 performing arts organizations representing more than 1,000 stakeholders, CAPACOA sent a letter outlining a series of recommendations for improving the administration of Regulation 105, a required withholding tax on fees paid to foreign artists.

Festival International de Jazz de Montréal
Major performing arts organizations in Canada regularly contract for the services of non-resident artists and companies, in addition to engaging a large number of artists residing in Canada.

The letter, adressed to the Honourable Kerry-Lynne D. Findlay, Minister of National Revenue, and the Honourable Joe Oliver, Minister of Finance, explains the practices of performing arts organizations with regard to foreign artists. It affirms: "Contracting non-resident artists is a lever that allows the performing arts industry to create more employment and growth opportunities, both on Canadian and international stages."

In response to recent challenges experienced by the sector with regards to R105, the working group moved forward four priority recommendations for the Canada Revenue Agency and the Department of Finance:

  1. Develop Performing Arts Specific Guidelines
  2. Exempt Deposits from Withholding
  3. Streamline and Centralize the Application Process by Using Electronic Means of Submission and Communication
  4. Increase and Index Waiver Threshold

These recommendations are detailed in a report accompanying the letter.

The working group has requested a meeting with key officials in order to discuss these recommendations and take action before the summer recess.

CAPACOA would like to thank all working group members for their help in identifying the issues and framing the recommendations. We would also like to acknowledge the exceptional leadership of Festival International de Jazz de Montréal and the National Arts Centre.

Read the letter

About Regulation 105

 

 

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