Non-Canadians performing in Canada

Here's an interesting article (free registration required,) from the Canadian Tax Journal that would have been better included in, say, March, but still makes for valuable reading. It's titled "Performing in Canada: Taxation of Non-Resident Artists, Athletes and Other Service Providers," and covers the basics of what applies, what doesn't, and how to pay whom when the time comes. For performers, and opera is no exception, there's a lot of confusion about employee vs. contractor, which government gets paid first, and others. It also delves into the repercussions of the Royal Winnipeg Ballet tax decisions that made news a couple of years ago. File this one away for later.