Per IPA article A609 (e) Bulletin:
ACTRA and the Associations shall issue the following bulletin to their members on a semi-annual basis. It is understood that the documents required for establishing residency may change from time to time, and as such, the Parties agree to modify the bulletin accordingly.
On request by a Producer, Performers are required to provide documentation sufficient to prove the Performer’s residency to enable the Producer’s receipt of tax credits/ and or grants.
The Canada Revenue Agency (“CRA”) has published new guidelines regarding the documents it deems acceptable to satisfy proof-of-residency requirements in order for a production to qualify for these incentives. Specifically, the Guidelines provide that residency may be established by providing a copy of:
- One of:
- A notice of Assessment (T1) indicating that the individual is a Resident of Canada/the applicable province for the relevant tax year;
- A letter from the CRA giving an opinion of the individual’s resident status for the relevant years, after the individual has completed a Determination of Residency Status form; or
- A long-term (one year or greater) lease or proof of purchase of a Canadian dwelling with a utility bill or cellphone bill showing the individual lives at the applicable Canadian address; or
- Three of:
- The last tax return filed in the country of origin and/or any document filed with the foreign tax authority in which the individual has declared that they are no longer a resident;
- A short-term (less than a year) lease agreement or letter from a landlord supporting a rental agreement;
- A provincial health card* and/or services card for the individual, their spouse and/or dependent (*not applicable in Ontario);
- A driver’s license or vehicle registration from the relevant province (counts as 2 of the 3);
- Document(s) supporting professional association or union membership in Canada; or
- Statements of accounts (for example: bank accounts, retirement savings plan, credit cards, securities accounts) from a Canadian branch of a financial institutions.
If you are engaged through a loan-out corporation, you may be asked to provide to the Producer the loan-out corporation’s most recent Notice of Assessment as well as the most recent Schedule 50 indicating whether the loan-out corporation has single or multiple shareholders. If the loan-out corporation is newly-formed and has not yet filed tax returns, you may be asked to provide a Shareholder Register.
Other relevant taxing authorities may require certain documents that differ from the above list to establish eligibility for tax credits or other incentives.
These Guidelines should be reviewed to ensure that the documents being requested and produced are sufficient to establish residency.