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INTERNATIONAL PERFORMERS
We know that nobody wants to think about them, but here is some basic
information so that you can prepare properly for the Fringe and avoid any last
minute confusion or difficulties. Our role here is simply to provide you with as
much information as we can but it is your responsibility to meet the
requirements of the Canada Customs and Revenue Agency with regard to your
production. The festival cannot assume any responsibility for the application of
taxes, levies or possible tax exemptions associated with revenues you generate
while performing here.
The GST is a 5% tax on all goods and services in Canada. All companies must
remit this tax where applicable. As of 1999, Canadian companies/individuals
earning less than $30,000 a year did not have to charge and remit this tax. All
international companies must charge and remit GST, but they can apply for a
refund. For information please call the Canada Customs and Revenue Agency
collect at (902) 432-6000.
Federal Non-Resident Withholding Tax (Regulation 105)
This is the Federal Government's form of income tax for non-residents.
International groups can apply for a waiver which allows performers to earn a
base amount that is non-taxable. Last year the basic exemption was $15,000 for
American artists and $5,000 for other foreign artists. Registered non-profit
groups from Britain may apply for a complete exemption.
Companies may apply as a single entity claiming expenses against projected
revenues, but this may not be as advantageous as claiming individually.
Applicants should apply for this waiver at the Canada Customs and Revenue Agency
(CCRA) office in the city of their first stop on the Fringe circuit at least one
month before they arrive. CCRA will forward the waiver instructions from Fringe
to Fringe. We have had some difficulties with communications from CCRA offices
in other cities and for this reason we strongly suggest that you forward us a
copy of your waiver application and first waiver letter from CCRA in advance of
your arrival in Winnipeg.
If a company does not apply for a waiver, the Fringe is required to withhold 15%
of your ticket revenues and the performers/company will have to apply for a
refund from CCRA at the end of the year.
For a Regulation 105 Waiver Application Form in PDF format, click on the link
below or for more information, contact:
International Tax Office
Ph: (204) 983-3969
Federal Withholding Waiver Application in PDF format
All international companies must acquire the necessary visa and work permits
required by the Government of Canada. The Winnipeg Fringe Festival takes no
responsibility for the actions taken by the Canada Customs and Revnue Agency in
the event that the performing group has not acquired the necessary permits.
Canada is a signatory to many international agreements limiting trade in rare or
endangered plants and animals. If your show requires props or costumes made from
traditional materials (furs, skins, animal parts, plants or plant products), we
strongly suggest that you contact Canadian Customs in advance of your arrival to
ensure such materials are permitted. We cannot be responsible for such materials
confiscated at the border as protected or banned materials.
Printed marketing materials being imported into Canada for the purposes of
marketing your show MAY be subject to Tariffs and Duties by Canada Customs. For
more information about this, please contact Canada Border Services.
Questions? Contact:
Rob Ring
Festival Coordinator
Phone: (204) 934-0308
Fax: (204) 947-3741
Top of Page
Fringe Home Page
WHAT IS THE FRINGE? 
WHERE & WHEN
FRINGING
101-HOW TO FRINGE
PERFORMER INFORMATION
VENDORS AT THE FRINGE
VOLUNTEER AT THE FRINGE
