3. When does my salary become taxable in Canada?

Assuming all of your games, practices, and training will take place in Canada, all of the taxable compensation you receive from your team will be regarded as Canadian source, and be subject to Canadian tax. However, if your compensation does not exceed CDN$15,000 in any given year, it is exempt from Canadian tax under the Treaty.

For non–residents of Canada, the entire amount of your taxable compensation is subject to Canadian federal tax. Canadian provincial tax is also applicable based on the location where your services are being rendered. Compensation should generally be allocated to the provinces proportional to the number of reporting days in each province during the year.