As a visiting international Artist, Fringe Theatre will provide you with a Letter of Invitation that you can present at the border to enter the country. With this letter, you will not required a Canadian Visa. The letter will be issued in the name and address of the Primary contact unless otherwise specified.

International Artists participating in the 2024 Festival can expect their Letters of Invitation in May 2024. Please reach out to victoria.dejong@fringetheatre.ca with any questions.

An Electronic Travel Authorization (eTA) is an entry requirement for visa-exempt foreign nationals travelling to Canada by air. An eTA is electronically linked to a traveller’s passport. It is valid for up to five years or until the passport expires, whichever comes first.  If you get a new passport, you need to get a new eTA. 

With a valid eTA, you can travel to Canada as often as you want for short stays (normally for up to six months at a time). You do not need an eTA for travel within Canada. 

Please see the Government of Canada Electronic Travel Authorization info page for information about eligibility and how to apply. 

Please note that Fringe Theatre cannot provide financial advice. It is Artists’ responsibility to ensure that the information they provide to Fringe Theatre and the Canada Revenue Agency (CRA) is complete and accurate. 

Every arts organization who makes a payment to a non-resident Aartist or company for services rendered in Canada must withhold and remit an amount in accordance with the requirements under the Canadian Income Tax Act. The rate of withholding is 15% or 23% of the gross amount paid, depending on your country of residence. 

SIMPLIFIED R105-S FOR INCOMES LESS THAN $15,000 (CAD) PER YEAR

If you expect to make less than CAN$15,000 in the calendar year, you may be eligible to complete a R105s form to reduce the amount of taxes withheld by Fringe Theatre. 

The R105 simplified waiver process applies to individual self-employed non-resident artists or athletes who expect to earn no more than CAN$15,000 in the calendar year. The CAN$15,000 includes not only the amount paid to the artist or athlete directly for their performance, but also any expenses paid for or on their behalf or that have been reimbursed to them. It also includes any bonus, sponsorship/promotional income, residuals/participations, and amounts based on ticket sales (overages).  

• United States (U.S.) residents: U.S. Artists and athletes expecting to earn no more than CAN$15,000 in the calendar year (including expenses and benefits) may qualify for a Treaty-based waiver which eliminates the regulation 105 withholding of taxes. 
• Other countries: An Artist or athlete from any country other than the U.S. expecting to earn no more than CAN$15,000 in the calendar year (including expenses and benefits) may qualify for an income and expense waiver. If you qualify for an income and expense waiver, the payer will be authorized to withhold 23% tax only on the net income paid to you. 

You cannot use the simplified process if:   

• you expect that your total earnings will be more than CAN$15,000;  
• you are incorporated (not self-employed);  
• you are personal services or travelling corporation through which your services are provided as an artist or athlete; or  
• you are considered an employee for the work you will do in Canada.

R105 FOR INCOMES ABOVE $15,000 (CAD) PER YEAR

For Artists expecting to make CAD $15,000 or more in the calendar year, the only alternative to the withholding and remitting requirements is for the non-resident to obtain a waiver, or a reduction in the withholding tax. Where a non-resident can adequately demonstrate that the withholding tax normally required is in excess of their ultimate Canadian tax liability, the CRA may reduce or waive the withholding tax accordingly.

The onus is on the non-resident to demonstrate to the CRA that a waiver or a reduction of the amount required to be withheld is justified. This may be based on the application of the treaty of their country of residence or through an estimated income and expense statement. A request for a waiver should be filed 30 days before the services are to begin in Canada, or 30 days before the first payment is due for these services.  

Even if the payer withholds and remits tax from the non-resident’s income or even if a waiver is granted, the non-resident will likely have to file a Canadian income tax return to get a refund of any excess amounts that were withheld or else to certify that they are exempt from paying tax in Canada.

You can fill out a R105 Withholding Tax Waiver and submit to the CRA to see if you are eligible for an exemption.  

It is entirely up to the Artist to submit a waiver application to the Canada Revenue Agency (CRA). Fringe Theatre then receives a response from the CRA and will withhold/issue a full refund as instructed.

You can find more information on the CRA website here. 

Simplified R105s forms can be submitted through Eventotron. If you are completing the regular R105 form, you must submit the form directly to the CRA, who will contact Fringe Theatre with their decision.