For the comment above, if you don’t have a company – earn the revenue as a ‘self employed’ individual, in my understanding you need to select either:

– If you have general content, choose Motion picture and TV – choose the 10% (not the default 30%) because Canada has a treaty with the US – this is for Article XII paragraph 2 of the Tax Treaty

– If you have content related to culture, such as literature, music, picture, etc, choose Other copyright – 0% rate – this is for Article XII paragraph 3 of the Tax Treaty

The Services (AdSense) option is for businesses only – Tax Treaty Article VII

See the Canada-US treaty here: https://www.canada.ca/en/department-finance/programs/tax-policy/tax-treaties/country/united-states-america-convention-consolidated-1980-1983-1984-1995-1997.html

Don’t forget to select at the Point 6 that you work from outside US (answer No at the first question and check the case to certify).

Hi, on reddit one user posted a simplified table which states that the rate is 0% for Canada and that you need to input your SIN number in place for TIN when filling the form. However, there is also a disclaimer that that simplified table might be erroneous / wrong.

According to the IRS Treaty table (last link in our article above) on page 3, Film & TV is 10%, Know-How / Other Industry 0%, and Copyrights 0%. There are also footnotes below that table, which are important in some cases.

So, better check with your local tax representative to be certain, because opposite information appears on the net. We stated 0% in above article, because it should be in general, but don’t take it as 100% accurate!

For the W-8 BEN Treaty form, does anyone know if I should check off all 3 options:
Motion picture and TV Default WHT rate: 30%
Other copyright Default WHT rate: 30%
Services (AdSense): 30%

I claimed Services WHT rate: 0%, and that’s it. Not sure if I should check off all 3, or if the other 2 aren’t relevant to what I do?

Thanks!
J