Touring in Canada
Heading out on a Canadian tour is exciting, but getting on top of all the important visa and tax information early makes for a smooth and stress-free trip.
Touring arrangements vary widely, so this page explains the most common scenarios and provides practical steps to help artists understand what to expect.
A quick summary
- If you are flying to Canada, most UK artists will need to apply for an electronic Travel Authorization (eTA) before travelling.
- Many touring musicians qualify for the performing artist work-permit exemption (IRPR 186(g)), meaning a work permit is often not required for short engagements.
- Canadian payers may still be required to withhold 15% tax under Regulation 105, even if you do not need a work permit.
- After the end of the year, you should receive a T4A-NR slip showing the income paid and Canadian tax withheld.
- Under the UK–Canada Double Taxation Convention, Canadian tax paid can usually be credited against UK tax on the same income.
- If your total Canadian income for the year is CAN$15,000 or less, you may qualify for a simplified withholding waiver process.
This guide outlines the main immigration and tax considerations for UK artists touring in Canada.
Canada touring guidance for UK artists
On this page you find detailed information on:
- Visa & Entry Requirements
- Canadian Tax for Touring Artists
- Can the 15% withholding be reduced?
- Canadian Tax Identification Numbers (SIN and ITN)
- Double Taxation: Canada and the UK
- Typical Touring Scenario (Example)
- Practical Steps for Touring Artists
- Common Mistakes UK Artists Make When Touring Canada
- Checklist Before Touring Canada
- Important Note for artists
1. Visa and Entry Requirements
Entry permission (getting on the plane)
If you are flying to Canada (or transiting through a Canadian airport), most visa-exempt travellers must apply for an electronic Travel Authorization (eTA) before boarding their flight.
The Government of Canada confirms the cost is CAN$7.
If you arrive by land or sea, the eTA requirement does not apply. However, you must still carry the correct travel documents and meet Canadian entry requirements.
For more information and to apply for travel authorisation visit the official eTA website.
Do performing artists need a work permit?
Canada’s immigration regulations contain a specific work-permit exemption for performing artists.
A foreign national may work in Canada without a work permit as a performing artist appearing alone or in a group in an artistic performance (not primarily for film production or TV/radio broadcast), or as essential staff supporting that performance, if:
- they are part of a foreign production or group, or a guest artist in a Canadian production/group, performing a time-limited engagement, and
- they are not in an employment relationship with the Canadian organisation or business contracting their services.
IRCC (Immigration, Refugees and Citizenship Canada) lists this exemption as R186(g) – Performing artists under “Work without a permit”.
In plain language, many touring musicians qualify for this exemption if they are entering Canada for a temporary engagement as an external act, rather than being hired as employees of a Canadian company.
Official guidance:
International Mobility program – Work without a Permit
Legal text:
https://laws-lois.justice.gc.ca/eng/regulations/SOR-2002-227/section-186.html
When a work permit may be required
If your situation does not meet the exemption conditions, a work permit may be required.
Examples may include situations where:
- you are employed by a Canadian organisation, or
- your activity is primarily for film, television, or radio broadcast.
The IRCC guidance on “Work without a permit” is the best place to check whether the performing artist exemption applies to your situation.
2. Canadian Tax for Touring Artists
Immigration rules and tax rules operate separately. Even if you are work-permit exempt, Canadian tax rules may still apply to payments for performances.
Regulation 105 withholding tax
Canada commonly requires tax withholding from payments made to non-residents providing services in Canada, including performers.
The Canada Revenue Agency (CRA) explains that Regulation 105 requires withholding of 15% of the gross amount paid for services rendered in Canada.
This means:
- the tax may be deducted before you receive your payment
- withholding applies even if you do not need a work permit
- it is separate from immigration rules
Official guidance:
Required Withholding from Amounts Paid to Non-Residents Providing Services in Canada
T4A-NR: the tax slip you should receive
Canadian payers must issue a T4A-NR slip reporting payments made to non-residents.
The CRA states that the payer must issue the slip by the last day of February following the calendar year of payment.
The slip records:
- the income earned in Canada
- the amount of Canadian tax withheld
This document is important for:
- your tax records
- any waiver or reduction applications
- claiming double taxation relief in the UK.
Official guidance:
T4A-NR – Payments to Non-Residents for Services Provided in Canada
3. Can the 15% withholding be reduced?
In some cases the Canada Revenue Agency allows artists to apply for a waiver or reduction of Regulation 105 withholding.
Applications are assessed based on factors such as:
- expected income
- expected expenses
- whether treaty relief applies.
Simplified waiver process (earnings up to CAN$15,000)
Since June 2018, the CRA has offered a simplified waiver process for self-employed non-resident artists or athletes earning CAN$15,000 or less in a calendar year.
The CAN$15,000 threshold includes:
- performance fees
- reimbursed or paid expenses
- certain other benefits.
Under this simplified process:
- you do not need a Canadian tax identification number
- you provide the completed form to the payer
- the payer submits the form to the CRA
- you may not need to file a Canadian tax return (though you can choose to).
Official guidance:
Simplified Regulation 105 income tax waiver application for non-resident artist and athletes
4. Canadian Tax Identification Numbers (SIN and ITN)
Artists touring Canada do not automatically need the Canadian equivalent of a National Insurance number.
However, some tax processes require a Canadian identification number.
Social Insurance Number (SIN)
A Social Insurance Number (SIN) is Canada’s primary identification number for employment and tax purposes.
It is generally issued to people who are eligible to work in Canada, including:
- Canadian citizens
- permanent residents
- some temporary foreign workers.
Most short-term touring artists will not need or be eligible for a SIN when entering Canada under the performing artist exemption.
Individual Tax Number (ITN)
Non-residents who are not eligible for a SIN can apply for an Individual Tax Number (ITN).
A non-resident artist may need an ITN if they plan to:
- apply for a Regulation 105 withholding waiver or reduction
- file a Canadian income tax return
- undertake certain other tax processes with the Canada Revenue Agency.
However, a SIN or ITN is not required for the simplified waiver process for artists earning CAN$15,000 or less.
5. Double Taxation: Canada and the UK
The key principle
Under the UK–Canada Double Taxation Convention, income earned from personal activities as an entertainer (including musicians) may be taxed in the country where the performances take place.
This means:
- Canada may tax income from performances in Canada, and
- if you are UK tax resident, the UK may also tax your worldwide income.
The treaty prevents double taxation by allowing the UK to give credit for Canadian tax paid on the same income.
Foreign Tax Credit Relief (UK)
HMRC allows UK taxpayers to claim Foreign Tax Credit Relief (FTCR) when foreign tax has been paid on income that is also taxable in the UK.
This is usually done through the Foreign pages (SA106) of your Self Assessment return.
The credit allowed is the lower of:
- the foreign tax paid (or allowed under the treaty), and
- the UK tax due on that income.
Official guidance:
Relief for Foreign Tax Paid (HS263)
Self Assessment: Foreign (SA106)
UK–Canada tax treaty
6. Typical Touring Scenario
A simplified example of how these rules may apply in practice.
1. Entry preparation – The artist applies for an eTA and confirms they qualify for the performing artist work-permit exemption.
2. Contracting – The artist signs a contract with a Canadian promoter or venue. Payment may be made to:
- the artist directly, or
- the artist’s company.
3. Withholding discussion – The promoter explains that Regulation 105 withholding may apply. The artist considers whether to apply for a waiver or reduction.
4. Payment – If no waiver is approved, the payer withholds 15% of the gross performance fee.
Example:
Fee: CAN$10,000
Withholding: CAN$1,500
Payment received: CAN$8,500
5. Tax slip – After the end of the year, the artist receives a T4A-NR slip reporting the income and tax withheld.
6. UK tax return – The artist includes the Canadian income in their UK Self Assessment and claims Foreign Tax Credit Relief for the Canadian tax paid.
7. Practical Steps for Touring Artists
1. Check entry requirements
2. Understand your payment structure
3. Consider whether to apply for a withholding waiver
4. Check whether you need a Canadian tax number
5. Collect your tax documentation
6. Keep clear records
7. Report the income in the UK and claim Foreign Tax Credit Relief
8. Common Mistakes UK Artists Make When Touring Canada
- Assuming immigration and tax rules are the same
- Not discussing withholding before signing contracts
- Missing waiver opportunities
- Not keeping documentation
- Forgetting exchange rates when reporting income
9. Checklist Before Touring Canada
Travel
☐ Passport valid
☐ eTA obtained (if flying)
☐ Work-permit exemption confirmed
Contracts
☐ Payer identified
☐ Fee structure clarified (gross or net)
☐ Regulation 105 withholding discussed
Tax planning
☐ Waiver or reduction considered
☐ SIN or ITN requirement checked
Documentation
☐ Contracts and invoices kept
☐ T4A-NR slip obtained
☐ Exchange rates recorded
UK tax
☐ Canadian income reported in Self Assessment
☐ Foreign Tax Credit Relief claimed
10. Important note
Touring arrangements vary — for example:
- individuals paid directly vs payments to a company
- self-employed vs employed structures
- withholding waivers
- whether a Canadian tax return is filed.
For complex situations it is advisable to consult:
- a UK accountant familiar with Self Assessment and foreign tax credit relief, and
- a Canadian tax specialist familiar with Regulation 105 withholding.
Disclaimer
This guide is for general information only and does not constitute legal or financial advice. Rules for visas and taxation can change, and individual circumstances (tour length, number of gigs, payment arrangements, residency status, etc.) can affect what applies to you. Always check the latest official guidance and consider seeking professional advice for your specific situation.
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