TERMIUM Plus®

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FILM SERVICES UNIT [1 record]

Record 1 2012-06-05

English

Subject field(s)
  • Federal Government Bodies and Committees (Canadian)
  • Performing Arts (General)
OBS

Canada Customs and Revenue Agency (CCRA), Film Services Units provide service to Canadians and non-residents in the film and television industry. This includes non-resident actors and behind-the-scenes personnel who provide services in Canada. The Film Services Units administer or provide access to all CCRA programs dealing with film production in Canada. Its responsibilities include dealing with tax matters related to non-resident actors and behind-the-scenes personnel, and the federal tax-credit programs for Canadian and non-resident film productions. Film Services Units serve as a gateway to other CCRA services specific to the film industry, such as customs and the GST/HST.

OBS

The acronym FSU is used, but not official.

French

Domaine(s)
  • Organismes et comités fédéraux (Gouvernement canadien)
  • Arts du spectacle (Généralités)
OBS

Agence des douanes et du revenu du Canada (ADRC), ces unités spécialisés fournissent des services aux Canadiens et aux non-résidents qui travaillent dans l'industrie du film et de la télévision, y compris les acteurs non résidents et les employés des coulisses qui rendent des services au Canada. Les unités des services pour l'industrie cinématographique administrent tous les programmes de l'ADRC reliés à la production cinématographique au Canada, ou en fournissent l'accès. Elles sont notamment responsables du traitement des questions fiscales touchant les acteurs non résidents et le personnel des coulisses, et les programmes de crédits d'impôt fédéral pour les productions cinématographiques canadiennes et étrangères. Les unités servent de porte d'entrée aux autres services de l'ADRC visant l'industrie cinématographique, tels que les douanes et la TPS/TVH.

Spanish

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