Important contract and tax information for Canada.

Assignment of your distribution agreements
Effective January 1, 2019, the portion of the Digital Music Distribution Agreement that covers distribution of your music or video content into Canada will be assigned from Apple Inc., a United States entity, to Apple Canada Inc., a Canadian entity. 

Canadian providers
If you are based in Canada, Apple now requires you to have a Canadian Business Number (CBN) and provide proof of Canadian Goods and Services Tax (GST) registration. 

To provide this information, follow these steps:
1. On the iTunes Connect homepage, click Agreements, Tax, and Banking.
2. In the Action column, click Set up Tax for your Canada agreement.
3. Click Complete Canadian Tax Forms.
4. Enter your Canadian Business Number and upload proof of GST Registration.

Provide this information by January 4, 2019, to ensure your payments from Apple Canada Inc. are not disrupted. The payment from Apple Canada Inc. you receive will include your earnings in Canada and the applicable GST/HST on those earnings.

Non-Canadian providers
Non-residents of Canada are not required to be registered for Canadian Goods and Services Tax or have a Canadian Business Number. However, if you have a Canadian Business Number and are registered for Canadian GST, follow the steps outlined above to provide this information. 

Withholding tax
If you are based outside of Canada, your payments from Apple Canada Inc. may be reduced by withholding taxes, as applicable.

To apply for a reduced rate of withholding under a tax treaty, complete form NR-301 on iTunes Connect and submit it to Apple Canada Inc. The reduced rate of withholding will not apply on payments until the form is received and validated by Apple Canada Inc. 

To provide this information, follow these steps by January 4, 2019:
1. On the iTunes Connect homepage, click Agreements, Tax, and Banking.
2. In the Action column, click Set up Tax for your Canada agreement.
3. Click Complete Canadian Tax Forms.
4. Complete form NR-301 and submit it to Apple Canada Inc. by following the instructions on the form.

Reporting updates
After the assignment to Apple Canada Inc., you may have two Canadian financial reports related to your iTunes Sales, one for Apple Inc. and one for Apple Canada Inc. Any transactions attributed to Apple Inc. will be contained in a separate report with a region code of C1. C1 reports will be available for any period that contains transactions that were attributed to Apple Inc. All transactions attributable to Apple Canada Inc. will be contained in the report with the existing CA region code. 

If you download your financial reports via iTunes Connect, the two Canadian reports will come bundled together. If you download your financial reports via Reporter, separate commands containing the CA and C1 region codes are required. To see a combined view of all Canadian transactions, download your global financial report via iTunes Connect or Reporter. 

If you have any questions, contact us.