For a delightful view of "show biz" and outwitting the tax collector look to Chilliwack, British Columbia. Each September there is a blue-grass orchestra.

Under Canadian law, each band (entering from the USA) is required to pay $450CD....however, orchestra's are tax free....an orchestra is defined as 14 members or more. The orchestra plays one gig a year. A mandolin player, Hudson, organizes the event. The multiple blue-grass groups convine, perform 15 minutes of awful stuff, all together, as an orchestra...and move on to a grand convocation of individual groups. Large groups travelling under an IMM60 don't have to pay the work permit fee, and can enter singly or in sub-groups, provided that each clumpof group members is travelling with a copy of the completed form AND theperformance contract(s) that match it.

Sincerely,
Gargoyle

Personally, the movies, flicks, celuloide are "show biz."