CRA Implements Longer Individual Tax Number Application Processing

As all our clients know, the R-105 tax waiver application process includes the application for a Secondary Withholding waiver – that is, a waiver from the artist’s obligation to withhold taxes from the fees it pays to its musicians, crew, and other staff traveling on their Canadian tour. In order for this Secondary Withholding waiver to be processed, each individual traveling to Canada must have an Individual Tax Number (ITN) from the Canada Revenue Agency.

Group members who do not yet have an ITN must obtain one, which means providing:

  • A digital copy of their current passport
  • A signed ITN application form, a one-pager requesting basic personal information such as Name, Address, Phone Number, and Social Security Number

We used to submit these items with the other R-105 application, that is no later than 30 days before the artist’s first Canadian performance, but the rules regarding ITN applications have changed. The CRA now processes these requests through a separate department and requires ITN application documents to be submitted 6 weeks before the first date – that means 2 weeks earlier than the rest of your tax waiver application.

So, whether your whole group is coming to Canada for the first time, or you just have a new guitarist who needs an ITN, be sure to contact us as soon as possible so we can help you with your applications and avoid unnecessary delays!

Did we lose you at “Secondary Withholding”? Find out about it in our FAQ.

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