dbd33

Ah. I don't follow ice hockey closely. I'm a bit shocked to find that Quebec doesn't currently have a team. I was there working recently and there was some banter in the office about the Nordique, I suppose it would have been better if I'd known they weren't there anymore. Still, I don't know much about ordinary hockey or lacrosse either.

Steve_

Basically you register as self-employed or start up a CCPC and invoice them. If they directly employ you in Canada, then they must have a Canadian payroll which companies generally speaking will not do for a one-off employee. If the terms of the work authorization do not permit self-employment, then you cannot do it.

GST/HST is zero-rated for services provided to an entity abroad.

Whether you should start up a CCPC instead of being self-employed is a trickier question, the usual advice is to do it only if you earn more in a year than you would earn working for someone else (i.e. you earn more in a year than you would reasonably spend in a year, including pension contributions). I'm not too sure of the logic of that one, it looks better on your resumé I think to have your own company because you still get a T4 (albeit one you've prepared yourself) however doing a T1, T2 and T4 yourself as well as the GST and payroll returns is a bit much for a small job.

Also bear in mind that self-employed people or people running their own companies pay more tax because of the employer half of CPP.