Thanks so much for posting all this information from the US perspective.  Being a policy analyst, I have just completed this same research from the Canadian perspective.   As in the US , in Canada there are often cases of instructors crossing the border to teach (this includes American citizens crossing into Canada), without awareness on either their part or their sponsors of the implications.  However it is both the responsibility of the workshop host, and of the instructor, to know how to do business in Canada.

In Canada, the event coordinator must obtain a Labour Market Opinion (LMO) from HRSDC aka Service Canada.  This is a relatively straightforward process, providing that the instructor is aUS citizen, and will be in the country for less then five days.  Dance instructors are considered to be ‘Commercial Speakers Delivering Training’, and they are classified as Entertainment.   Please note that this process applies whether it is  an individual being hired directly, or whether an instructor is working for a company (this includes BDSS as an example).   The LMO should always specify the name of the individual entering the country.

Once the event coordinator obtains the LMO, they have received permission to hire a foreign worker and the next step is for the foreign worker to purchase a work visa for $150 when crossing the border to work.  CIC is the agency that issues visas in Canada, please note that even if the instructor has been granted permission to work in Canada, CIC retains the authority to grant them entry into Canada (the LMO in itself does not equate permission to enter Canada).  All the usual reasons to deny someone entry into Canada still apply (for example, criminal record, DUI, etc).  The instructor will then enter the country on business and must submit a copy of the LMO upon entry.
And finally, everyone’s favourite topic, taxes!  In Canada, CRA is the agency that is the IRS equivalent.  Since the instructor is a temporary foreign worker who most likely does not make significant earnings in Canada, it may be possible to ask for a waiver from withholding 15% of the income for tax purposes, however this application needs to be made in advance of the instructor entering the country, and it can also be denied.

That being, the responsibility of the event coordinator is to withhold 15% of the instructor’s earnings, and file form T4A-NR, providing a copy to the instructor.  The instructor can then file a Canadian Tax Return form to get a refund of the tax paid – however due to reciprocal agreements between Canada and the US, it is also possible that the withheld tax will simply be applied directly to the instructor’s tax file.

All said – it is far easier for a US based instructor to teach in Canada, then for a Canadian instructor to teach in the US.  Please note that in Canada, US performers do NOT need either an LMO or a work visa providing they are performing in a venue that does NOT serve food or alcohol.  If these are served, an LMO and work permit IS required, by the same process outlined above.

Canadian performers who want to perform in the US, should refer to the publication:  Canadian Performers:  How to enter the United States – published by Canada’s Consular Affairs -www.voyage.gc.ca

For more information on how to go through this process (as an instructor, or Canadian workshop host), feel free to email me at leslie AT shaktifusion DOT ca