When you work as a background performer, you are working as an independent contractor. Please remember that Toronto Film Extras is not your Employer. You are hired and paid by the production companies. Productions do not deduct taxes from your payments/no tax contributions will be made for performers by the production companies who hire them. Therefore you must report your income and pay taxes as a self-employed actor/performer. Be prepared to pay taxes on everything you earn.Toronto Film Extras does not issue T4A forms. Sometimes a production company may issue a T4A for a performer. (Usually by the end of February). Performers may or may not receive a T4A. Should we receive a T4A for you at the office, we will email you to notify you. If a production you worked on is using Entertainment Partners (EP Canada) for their payroll services, you can check your MyEP profile to see if a T4A was issued for you, and if so, see the digital copy.
Please Note: Should you misplace a record of a T4A, a complete list of all your T4As can be acquired from Revenue Canada. There is a small cost for this.
The onus is on you, the performer, to keep all records of your engagements. Performers are always issued copies of their Vouchers when signing out on set. This piece of documentation (Voucher) that clearly states the date of work, name of production, and the payment amount, is provided to you, for your records. If a production you worked on is using EP Canada for their payroll services, in your MyEP profile, you will be able to find your Time Report Summaries (the detailed breakdowns of payment that come attached to the cheques). You will also be able to view your pay history, which may be helpful for tax reporting. Keep all your paperwork. Keep every Voucher, Time Report Summary, and commission receipt. These will be necessary to establish your income/expenses, or to get a cheque reissued should one ever get lost or delayed.