Actor Invoice Template - Canada

An actor invoice needs a unique invoice number, issue date, payment due date, the performer's legal or business name and address, and the client's production company details. List each engagement separately, such as Lead Role Performance, Voice-over Recording, or Background Acting Day Rate, with quantity, rate, and line total. Include your GST/HST registration number if applicable, the applicable tax rate, and total amount owed. Many Canadian performers also add their ACTRA member number or agent contact for verification. Clear itemization protects against payment disputes and speeds up processing by production accounting departments, which often handle dozens of performer invoices per project.

Yes, once gross acting income exceeds $30,000 over four consecutive calendar quarters, registration for GST/HST becomes mandatory under Canadian tax rules. Below that threshold, registration is optional but many actors still register to claim input tax credits on equipment, headshots, or travel. The rate charged depends on the client's province: Ontario applies 13% HST, British Columbia applies 5% GST, and Alberta charges 5% GST only. Your invoice should clearly separate the acting fee from the tax amount and display your registration number once registered, since omitting it can delay client payment approval.

An ACTRA-covered invoice should show the full union scale rate for the engagement type, whether it's a background performer day rate, principal performer fee, or voice-over session rate, without deducting dues upfront. Actors typically invoice the gross amount, since ACTRA dues, roughly 2.5% plus initiation fees for new members, are usually remitted separately by the actor or withheld by the production's payroll service under the collective agreement. Note the applicable ACTRA agreement or category, such as Independent Production Agreement or National Commercial Agreement, in the description line. This helps production accountants match your invoice to the correct union payment schedule and rate card.

Most Canadian production companies pay performer invoices on net 15 or net 30 terms, though background and day-player work is sometimes settled within a week through payroll services. Independent voice-over or commercial clients may request due-on-receipt terms for smaller jobs. Always state the due date explicitly rather than relying on verbal agreements, and specify accepted payment methods such as e-transfer, direct deposit, or cheque. Late payment clauses, even a modest 1.5% monthly interest note, encourage timely processing without straining client relationships. Confirming terms before the shoot or session, not after delivering the invoice, prevents payment delays common in independent film and commercial production.

Standard auditions are unpaid and shouldn't be invoiced, but any compensated callback, chemistry read, or self-tape review requiring a session fee under a union agreement or private negotiation should be billed like any other engagement. Invoice these as a distinct line item, for example Callback Session Fee, separate from the eventual performance fee if the role is booked. Some commercial clients pay a nominal audition stipend for extensive workshopping; this counts as taxable income and belongs on a formal invoice. Keeping paid pre-production work documented separately from performance fees also simplifies year-end tax reporting for actors managing multiple concurrent projects.

Voice-over invoices typically separate the session recording fee from usage or buyout fees tied to how and where the recording airs, since broadcast rights add significant value beyond studio time. An on-camera invoice usually reflects a flat day rate or per-episode fee without ongoing usage calculations unless residuals apply. Voice-over line items should specify session length, number of takes or revisions included, and the licensing term, for example 12-month regional broadcast usage. This distinction matters because clients underpaying for usage rights is a frequent dispute point, and a clearly itemized invoice protects the performer's ongoing compensation for commercial or corporate narration work.

The most common error is omitting a GST/HST number on invoices after crossing the $30,000 registration threshold, which can trigger compliance issues during tax filing. Actors also frequently forget to log rehearsal, fitting, or table-read hours as separate billable items, effectively working those hours for free. Missing invoice numbers or due dates slow down accounts payable processing at production companies, especially larger studios with standardized approval workflows. Another overlooked issue is failing to note the correct province for tax purposes when a Toronto-based actor bills a Vancouver production, since the applicable tax rate follows the client's location, not the performer's.

The tax rate follows the place-of-supply rules, meaning the client's province generally determines whether GST or HST applies, not where the actor is based. A Toronto actor invoicing a Vancouver production company would typically charge 5% GST, reflecting British Columbia's tax structure, rather than Ontario's 13% HST. This distinction matters for interprovincial film and commercial work, where performers frequently travel between production hubs like Toronto, Vancouver, and Montreal. Double-checking the client's registered business address before finalizing the invoice avoids under- or over-charging tax, which can complicate both the actor's remittance filings and the client's input tax credit claims.