• Payments for auditions and voiceover subs

    You must withhold from payments for auditions and voiceover subs if both of the following apply:

    • the individual is a successful applicant for the promotional activity
    • the payment is made under a contract with the performing artist.

    You do not need to withhold from payments for auditions and voiceover subs to unsuccessful applicants because the performing artist has not participated in a promotional activity. These activities are preparatory to the final promotional activity.

    In addition, you do not need to withhold from payments made to individuals who assist in the audition process, such as someone who reads a part to interact with the person auditioning for a role. This person performs a role which is ancillary to the promotional activity, rather than one that is an integral part of it.

      Last modified: 09 Aug 2016QC 16528