Commonwealth Numbered Regulations

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Kinds of payments--entertainment or sports activities

             (1)  For the purposes of paragraph 12-315(1)(b) in Schedule 1 to the Act, a payment to an entity for entertainment or sports activities is prescribed.

Examples:  Appearance fees, award for player of the series, bonuses, endorsement fees, expense reimbursements, match payments, non-cash prizes, performance fees, preparation fees, prize money, promotional fees, sponsorship.

Note:          For the amount to be withheld from the payment, see section 50.

             (2)  For the purposes of subsection (1), the activities may include giving a speech or a sports commentary.

Entertainment or sports activities

             (3)  For the purposes of subsection (1), entertainment or sports activities means the activities of:

                     (a)  a performing artist or a sportsperson; or

                     (b)  support staff relating to the activity.

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