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09-23-2012, 03:11 PM
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Originally Posted by seanlinden View Post
Here's a question... how do NHL players pay income tax?

Let's say you play for Vancouver, meaning you play 41 games in BC, 6 in Alberta, 1 in Manitoba, 2 in Ontario, 1 in Quebec, and 37 in the United States. Is 100% of your income taxed in BC? or is 100% of your income taxed in New York / Ontario because that's where the union is based / certified? Or are you taxed proportional to where you play your games?

The answer to this would help determine what employment laws apply to what employees. If everything is taxed in BC, then BC's labour laws would certainly apply. If everything is taxed in Ontario/NY, then those labour laws would apply. However, if players are taxed proportionate to where they do their work, then the province of Alberta could certainly declare it illegal to lock out any players who would've played in Alberta this year.
Players pay Federal, State/Provincial, and local income takes (if any) on their entire earnings based on the city they play in.

In addition, they have to pay non-resident income taxes ("Jock taxes") on income earned during away games - based on a patchwork of state and provincial tax laws - however, in general, they get to take tax deductions on their federal taxes for state/local taxes paid and tax credits on state taxes for state/local taxes paid to other jurisdictions.

Time do drag this out again:

Originally Posted by kdb209
Originally Posted by mouser View Post
Would I be correct in guessing that NHL players are treated the same as other major professional atheletes (and entertainers)--being taxed by most of the road jurisdictions that they play in and filing a dozen+ different tax returns?

The CA Franchise Tax Board taxes visiting players (at a top rate of 9.3%) based on 1/82 of their NHL salary for every game played in San Jose, LA, or Anaheim.

Most other states (with state income taxes) do the same.

I would be very surprised if Provincial tax authorities didn't do the same.

Of course, players are subject to withholding tax like the rest of us but an NHL player's paystub does not include just one line for tax withheld. In fact, players are responsible for paying tax in every state (and some cities) in which they play and earn above a certain income threshold. It is not uncommon for a player to file a dozen or more tax returns a year.

One player whose file I was working on recently and is currently with the St. Louis Blues had to file all the following returns in 2006: United States and Canadian Federal, States of Arizona, North Carolina, Minnesota, Missouri, Ohio, California, Colorado, New Jersey, New York, Massachusetts, Illinois, Pennsylvania and the City of St. Louis.

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