Helpful Guides
BCMPA Working with Minors
A quick fact guide to select articles related to minors from the British Columbia Master Production Agreement.
Stage Parent Survival Guide (ACTRA)
The Stage Parent Survival Guide is an invaluable resource for parents and guardians of school-aged children in the Canadian film and TV industry.
Public Guardian and Trustee (PGT) FAQ's
A curated list of most frequently asked questions about the PGT.
BCMPA Working with Infants
A quick fact guide to select articles related to infants from the British Columbia Master Production Agreement.
Income Protection
Pursuant to Employment Standards Regulations, when a performer under the age of 16 in the recorded entertainment industry earns more than $2,000 on a production, the producer must remit 25% of any additional earnings in trust for the benefit of the child performer. As a result of recent changes to the Regulations, child performers working under a collective agreement in the recorded entertainment industry now have the option to chose to have their trust funds remitted to either the Public Guardian and Trustee of British Columbia or the ACTRA Performers’ Rights Society, provided the collective agreement allows for such an option. The funds will be held in in trust until that child performer turns 19.
The Public Guardian and Trustee of British Columbia (PGT)
The Public Guardian and Trustee of British Columbia (PGT) is a corporation sole, established under the Public Guardian and Trustee Act. Part of the PGT’s mandate is to protect the legal and financial interests of children under the age of 19 years.
The PGT follows a prudent investment standard when managing client funds. Generally, the PGT places client financial assets in one, or a combination of up to three, common investment funds. The fund most commonly used is the Premium Money Market Fund. Based on current PGT policy, child performers with more than $25,000 in assets in trust at the PGT and who have a sufficient time horizon for the funds to remain in trust have their funds placed in the Balanced Growth Fund, which offers a higher rate of return. The rates of return for each investment fund vary year over year. For the most recent rates of return, see the PGT’s most recent annual report.
The PGT is required by law to charge fees for its services. For child entertainers, this includes:
- a 3.75% income commission on each deposit
- a 3.75% commission on any investment returns
- a monthly asset management fee based on an annual 0.7% rate monthly, on the total value of all assets held by the BC PGT on behalf of the child performer
- 5% GST is payable on all PGT fees
ACTRA Performers’ Rights Society (PRS)
ACTRA Performers’ Rights Society (PRS) is the division of ACTRA established in 1983 to collect and disburse use fees/residuals and royalties, which are forms of compensation that performers may be entitled to related to the use their work. ACTRA PRS also established the Minors’ Trust which safeguards child performers’ earnings until they reach the age of majority.
ACTRA PRS invests trust funds in a savings account with Creative Arts Financial (a division of First Ontario Credit Union). The current rate of return for funds in the Minors’ Trust is 2.45% % (please see the Minors’ Trust page on the ACTRA PRS website for more information).
The PRS charges a 2.26% income commission (including harmonized sales tax) on each deposit made by a producer on behalf of a child performer into their trust, and there are no additional fees.
Trusts at a Glance
| BC PGT | ACTRA PRS Minors’ Trust | |
| Fees on Contributions | 3.75% | 2.26% |
| Fees on Income Earned | 3.75% | 0% |
| Fees on Gross Assets | 0.7% per year | 0% |
| Return as of June 2026 | PMMF – 3.34% BGF – 9.7% | 2.45% |
All fees are inclusive of applicable sales taxes. BC PGT interest rate is current to March 31, 2025 as reflected in the 2024-2025 Annual Report. ACTRA PRS Minors’ Trust interest rate is current to June 1, 2026. Please contact the trustees directly for updated rate information.
Frequently Asked Questions
A recent amendment to the Employment Standards Regulations has given child performers working under a collective agreement in the recorded entertainment industry the ability to choose to have their earnings safeguarded by the Public Guardian and Trustee of British Columbia (PGT) or the ACTRA Performers’ Rights Society (PRS).
The election must be made on the Performer Contract. Payments will be remitted to the PGT where no election was made.
Earnings previously remitted to the PGT are unaffected by the change to the Regulations and must remain in trust with the PGT until the child performer turns 19.
If your child works under ACTRA collective agreements in other provinces or territories (excluding the Yukon), then once their lifetime earnings surpass $5,000, producers must remit 25% of their earnings to the ACTRA Performers’ Rights Society to be held in a trust until that child performer reaches the age of 19. This requirement remains in effect until the child performer turns 18.
PGT The Public Guardian and Trustee of British Columbia (PGT) issues a statement when funds are first received and then only issues a statement quarterly if there was a deposit to the account within the 3-month period before statements are issued. You should also receive a statement when your child reaches 17, and again before they turn 19. The PGT has stated on their website that you can request additional statements by contacting [email protected].
PRS; All beneficiaries of the ACTRA Performers’ Rights Society Minors’ Trust will receive a printed and mailed annual statement in the first quarter of the calendar year detailing and summarising gross and net contributions, interest earned, as well as the opening and closing balance of the beneficiary account during the most recently completed calendar year.
If you have questions or concerns about funds managed by the Public Guardian and Trustee of British Columbia (PGT), we are limited in how we can assist you. You can contact the PGT at [email protected] or 604-660-4444.
If you have questions or concerns about funds managed by ACTRA Performers’ Rights Society, please contact Patricia Lanca at [email protected] or 416-489-1311 ext. 5022.
You may also reach out to the Union to assist in ensuring the trust amounts were deducted and remitted correctly.
| BC PGT | ACTRA PRS Minors’ Trust | |
| Fees on Contributions | 3.94% | 2.26% |
| Fees on Income Earned | 3.94% | 0% |
| Fees on Gross Assets | 0.74% per year | 0% |
| Return | 3.34% | 3.65% |
All fees are inclusive of applicable sales taxes. BC PGT interest rate is current to March 31, 2024 as reflected in the 2023-2024 Annual Report. ACTRA PRS Minors’ Trust interest rate is current to March 25, 2025. Please contact the trustees directly for updated rate information.
The PGT’s fees can exceed the interest accrued in your child’s trust accounts. The PGT has the discretion to waive fees in cases of hardship or unfairness. It is customary for them waive fees to ensure that the balances of child performers’ trusts are at least equal to the amount deposited in the first place.
Please note that the PGT is not required to continue this practice. Please contact the union if they decline to adjust your child’s account.
Once your child turns 15, producers are no longer required to remit earnings to be held in trust on their behalf. The payroll companies use your child’s date of birth to determine if trust deductions are required. You shouldn’t need to take any action to stop the deductions.
However, if your child turns 15 while engaged on a production, we suggest reaching out to the payroll company to confirm your child’s birthdate, so no additional remittances are made on their behalf.
Funds can be released from either trust when your child reaches British Columbia’s Age of Majority – 19.
The requirement to remit funds only applies to income your child is paid while they are under age 16. Payments including use fees/residuals paid to your child after that will not be subject to the trust deduction.
For more information, please email [email protected] or call 604-689-0727 ext. 2248