1 That is, the corporation itself is not subject to federal income tax. 2  Instead, the shareholders are taxed upon their allocated share of the income. 3  Form 1120S is the form used for an S-corpâs annual tax return. 4  Shareholders do not have to pay self-employment tax on their share of an S-corpâs profits.
A tour guide needs: friendly and helpful nature. excellent general knowledge of WA. good physical fitness. excellent communication and people skills. to be able to organise themselves and others. to be responsible, honest and reliable.
Tour Guide Job Description. Tour guides are responsible for escorting individuals and groups of people on tours. They must find out about the groups and individuals they will be guiding in order to select points of interest and provide commentary that is appropriate for their age and interests.our Guide Salary. The salary level for tour guides can vary greatly depending on a number of factors, such as their level of experience, where they work. Tour Guide salary Canada: According to Service Canada, Canadian workers in the Tour and Travel Guides occupation group earn $30,060 per year.