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Individuals - International and Non-resident Taxes
For common topics of interest for International and Non-resident Individuals, Businesses and Trusts, such as
- reporting of foreign income
- foreign spin-offs
- rendering services in Canada
- rental income and rental properties
- selling or disposing of Canadian properties
- transfer pricing
- non-resident's investments in Canadian mutual funds
Important notices
Topics for Individuals - International and Non-resident Taxes:
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Deemed residents
183 day rule, tax obligations, filing requirements, tax package |
Government employees outside Canada
Tax obligations, filing requirements, CCTB, Canadian forces overseas school staff |
International students in Canada
If you're an international student studying in Canada, you may have to file a Canadian income tax return |
Leaving Canada (emigrants)
Tax obligations, filing requirements, migration rules, disposing of property, and more |
Newcomers to Canada (immigrants)
Information for the first tax year that you're a new resident of Canada for tax purposes |
Non-residents of Canada
General information on tax obligations and filing your income tax return |
Non-resident Seniors
Information on Canadian Old Age Security payments, Old Age Security Return of Income, and elections to file an income tax return under Section 217 |
Seasonal Agricultural Workers
Information for seasonal agricultural workers from other countries, their Canadian employers, and liaison officers |
Temporarily Outside Canada
Tax obligations, foreign tax credits, overseas employment tax credits, change in residency status, and more |
Going down South?
Easy access to important forms, publications, information, and services that you may want to review before you leave. |
Residency for individuals
Information on residency determinations for individuals. |
Services and general topics of interest to anyone
Government partners
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