April, 2015
The Canadian Arts Presenting Association (CAPACOA) recently sent a detailed letter to the Canadian Minister of Finance and the Canadian Minister of Revenue with suggestions on how to streamline the Regulation 105 Waiver procedure. The letter outlines how complicated it has become for a Non-Resident Artist to successfully file for an R105 Waiver which is resulting in Non-Resident Artists losing interest in touring Canada or requesting higher performance fees from Canadian presenters (to offset the loss of the 15% withholding tax).
In the their letter, CAPACOA makes 4 specific recommendations to improve the situation:
– Develop Performing Arts Specific Guidelines
– Exempt Performance Deposits from Withholding
– Streamline the R105 Application Process by use of Electronic Filing System
– Increase and Index the Waiver Threshold of Artist Fees not Subject to Tax.
CAPACOA’s letter is written on behalf of seventeen performance arts organizations, representing more than 1,000 stakeholders in the performing arts sector.
A full copy of the letter can be seen here:
http://capacoa.ca/documents/services/advocacy/150316_working_group_letter.pdf